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    QSSTs and ESBTs No Longer Mutually Exclusive

    Article Under Letter Ruling 201122003, if a current ESBT allows for separate and independent trust shares under the trust document, a trust may be treated as both an ESBT and a QSST. This ruling opens the door for...
    Published on April 17, 2012

    Current Developments in S Corporations (Part II)

    Article This article discusses S corporation eligibility, elections, and termination issues from the period July 2009–July 2010.
    Published on November 01, 2010

    Current Developments in S Corporations (Part II)

    Article This article discusses S corporation eligibility, elections, and termination issues, including guidance for changes made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005 , significant issues related to second class of stock, and a notice that provides a simplified method to make an
    Published on May 10, 2010

    Current Developments in S Corporations (Part II)

    Article This article provides an annual update of recent IRS rulings, guidance, and other developments concerning S corporations. It discusses S corporation eligibility, elections, termination issues, second class of stock, and trusts owning S corporation stock.
    Published on April 20, 2012

    Significant Recent Developments in Estate Planning

    Article This article examines developments in estate, gift, and generation-skipping transfer tax planning and compliance between June 2007 and May 2008.
    Published on May 10, 2010

    Creative Ways of Achieving Grantor Trust Status

    Article Trusts that may not appear to qualify as S corporation shareholders could actually be grantor trusts eligible to own S corporation stock.
    Published on January 28, 2011

    Prop. Regs. Reflect S Corporation Changes Made by AJCA and GO Zone Act

    Article Proposed regulations provide guidance on S corporation family shareholder rules, the definitions of “powers of appointment” and “potential current beneficiaries” (PCBs) with regard to electing small business trusts (ESBTs), and the allowance of suspended losses to the spouse (or former spouse) of an S corporation shareholder.
    Published on May 10, 2010

    Current Developments in S Corporations (Part I)

    Article Part I of this two-part article discusses S corporation eligibility, elections, and termination issues, including several changes related to the Small Business and Work Opportunity Tax Act of 2007.
    Published on May 10, 2010

    Current Developments in S Corporations

    Article During the period of this S corporation tax update, some major changes that directly affect S corporations took place. This article also presents tax planning ideas for S corporations and their shareholders.
    Published on September 30, 2012

    Current Developments in S Corporations (Part II)

    Article This article discusses S corporation eligibility, elections, and termination issues. It covers significant topics related to a second class of stock, trusts owning S corporation stock, and an interesting ruling on the reelection of S status.
    Published on January 28, 2011

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