Part 8: Understanding the 100-Shareholder Limit & Family Rules for S-Corporations
A clear EA-level guide to the 100-shareholder limit, family aggregation rules, eligible owners, and common pitfalls that can terminate S-Corp status in 2025.
Part 4: Trusts as S-Corp Shareholders — QSST vs ESBT & Real-World Planning
A clear guide to which trusts can own S-Corp stock in 2025. This article explains QSST vs ESBT rules, how grantor and beneficiary-owned trusts qualify, and the traps that can accidentally terminate S-Corp status.
Part 3: S-Corp Shareholder Rules — Who Can Actually Own an S-Corporation?
A quick guide to who can and cannot own S-Corporation shares in 2025, including eligible individuals, estates, and trusts (QSST/ESBT), plus key restrictions that can terminate S-status.
8편: S-Corp ‘100명 규칙’ 제대로 쓰면 절세가 달라진다
가족 단일 계산, QSST·ESBT 신탁 활용, 공동 소유 주의사항 등 S-Corp의 ‘100명 규칙’을 전략적으로 적용하는 방법을 정리한 2025 실무 가이드.
4편: S-Corporation 신탁 완전정복 — QSST · ESBT · Grantor Trust 차이와 선택 기준
S-Corporation에서 허용되는 신탁 구조(QSST, ESBT, Grantor Trust)를 2025 기준으로 정확히 정리하고, 각각의 조건·차이·실무 적용 사례를 설명한 가이드.
2025 Guide to Trusts That Qualify as S Corporation Shareholders
Learn which six types of trusts can legally own S Corporation shares in 2025.