Advanced Estate Planning with S Corporations: Tax Structuring, Trust Design & Succession Strategies for Closely Held Business Owners

Master S corporation trust structures, avoid termination traps, and execute post-death elections on time, before a single drafting mistake costs your client everything.

What will you learn

Attorneys will learn to structure S corporation interests within trusts, coordinate succession documents, and execute post-death compliance on time.

What will you gain

Attorneys gain drafting safeguards, election timeline guidance, and tools to spot valuation disputes and malpractice exposure.

Agenda:

• Buy-Sell Agreements – Coordinate transfer restrictions and mandatory buyout clauses with existing estate instruments.
• Post-death Elections – File timely QSST and ESBT elections within statutory deadlines after shareholder death.
• Valuation Disputes – Apply appraisal standards, minority discounts, and recognize current IRS scrutiny trends.
• Termination Traps – Identify failed elections, ineligible shareholders, and dangerous drafting errors in trust documents.
• Insurance Funding – Structure life insurance to fund buyouts while avoiding estate tax inclusion.
• IRC Elections – Optimize basis and manage built-in gains considerations following a shareholder’s death.