Owning S Corporation Shares in a Trust: ESBT vs QSST vs Grantor Trust
ESBT vs QSST vs Grantor Trust Owning S Corporation Shares in a Trust can be tricky business. There are three types of trusts that can qualifiy with the IRS to own shares of an S Corporation: 1. The Qualified Subchapter S Trust (QSST) 2. Electing Small Business Trust (ESBT) 3. Grantor …