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https://www.irs.gov › individuals
CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust QSST

https://www.irs.gov › businesses › small-businesses...
A qualified personal residence trust QPRT involves the transfer of a personal residence to a trust with the grantor retaining a qualified term interest If the grantor dies before the end of the

https://aaronhall.com › use-of-qssts-in-closely-held-s-corporation-planning
Qualified Subchapter S Trusts QSSTs enable closely held S corporations to maintain their tax status while allowing trust ownership They require a single income beneficiary who is a U S citizen or

https://darroweverett.com › business-succession...
Business succession planning and estate planning are often linked together particularly in the case of closely held family businesses

https://www.thetaxadviser.com › issues › dec › using-qssts
It is eligible to hold stock in an S corporation and under the S corporation rules it is treated as a Subpart E trust Sec 1361 d Regs Sec 1 1361 1 j The QSST may be useful for

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https://www.law.cornell.edu › definitions › index.php
A qualified subchapter S trust QSST is a trust whether intervivos or testamentary other than a foreign trust described in section 7701 a 31 that satisfies the following requirements

https://www.barbri.com › course › professional...
This course will cover certain types of trusts eligible to hold S corporation shares including Qualified Subchapter S Trusts QSSTs and Electing Small Business Trusts ESBTs how

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