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Steve Gorin’s "Business Structuring Series" : Class #6: Planning for a Trust Selling an Interest in a Pass-Through Entity



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Planning for a Trust Selling an Interest in a Pass-Through Entity

When a trust sells an interest in a pass-through entity, one needs to consider whether to turn off grantor trust status, possible imposition of the 3.8% tax on net investment income, and nuances particular to S corporations. In this webinar, you will:

• See how income is allocated when turning off grantor status

• Learn how the 3.8% tax on net investment income applies to such a sale and important steps to take if the grantor wants to turn off grantor trust status in a way that helps the trust avoid this tax

• How the sale of S corporation stock by a qualified subchapter S trust (QSST) is taxed to the trust and its beneficiary – especially any actual or deemed sale of depreciable property - and how to balance distributions against retaining sale proceeds


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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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