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Steve Gorin’s "Business Structuring Series" : Class #5: Tricks and Traps for Trusts Holding Pass-Through Entities



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Tricks and Traps for Trusts Holding Pass-Through Entities

Passing S corporations and partnerships through trusts can create cash flow issues and tax traps. We will discuss issues affecting S corporation qualification and post-mortem trust funding, how the timing of tax distributions can disrupt blended families, avoiding the net investment income tax annually and on sale, issues involving multi-state residents, and other issues. You will learn:

• The latest on 2017 changes to the tax law involving trusts and estates

• Protecting S corporations from defects in wholly-owned grantor trust status

• Post-mortem planning for trusts holding S corporation stock
• The dangers when those bequeathed the business interest are different from the owner’s or primary beneficiary’s residual beneficiaries

• Planning for 3.8% tax on net investment income

• Tax trap for mandatory income trusts

• Trap when trust or estate is in one state and the entity’s assets are in another state

• How to correct apparently blown opportunities to get a basis step-up in a partnership’s assets


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Steve is a nationally recognized practitioner in the areas of estate planning and the structuring of privately held businesses. Lawyers, accountants and business owners regularly look to Steve for fresh, highly knowledgeable insights into the best possible tax and estate planning approaches to their transactions.

Steve crafts estate plans for individuals, keeping in mind their financial security and desire to save income and estate tax. In his work for businesses, Steve helps owners plan for the eventual sale (to co-owners, employees, or third parties)or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes.

Drawing on his background as an accountant — and his still-current CPA license and Chartered Global Management Accountant credential — Steve structures businesses to achieve business objectives and save income or estate tax. He has helped fledgling businesses organize, thriving businesses restructure to save hundreds of thousands of dollars of income tax when planning a transition to the next ownership group, and mature multi-million or billion-dollar businesses plan tax-saving transfers to the next generation.

Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. His quarterly newsletter, Business Succession Solutions," is considered essential reading for hundreds of CPAs and attorneys, who describe it as "a fantastic contribution to the field." Steve also maintains a blog, Business Succession Solutions, intended to help business owners — and those who advise or support them — consider smart tax strategies.

Steve is a highly visible member of the ABA's Real Property, Trust & Estate Law Section and the American College of Trust & Estate Counsel, which regularly directs its members to Steve's quarterly newsletter. He has represented both groups in comments to the IRS, the U.S. Treasury, and tax lawmakers.


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