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Estate and Trust Planning with S Corporations After TRA 2017 - And Recent Developments



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A great many clients have one or more S corporations which generate income or hold investments and will eventually pass to be held under trusts, to be valued for estate and gift tax purposes, and to be sold and become subject to capital gains or ordinary income treatment.

This 90-minute program will review both taxable and non-taxable considerations associated with the ownership, management and disposition of S corporations, including creative and dynamic planning techniques that can be used to maximize tax, creditor protection and practical results for clients and their families.

Items to be covered include the following:

1.         Changes to S corporation planning strategies as the result of multiple provisions under the Tax Reform Act of 2017.

2.         Unique provisions and strategies necessary to avoid loss of the S election:

            (a)       The second class of stock rules.

            (b)       Entities that can and cannot own S corporation stock.

            (c)       Ownership by disregarded LLCs.

            (d)       Asset protection trusts.

            (e)       Special considerations for Operating Agreements

3.         Basis planning when assets held are worth more than their basis to the S corporation entity.

4.         New ESBT rules and how to avoid pushing K-1 income up to the highest bracket.

5.         Employment tax challenges and solutions.

6.         Unique planning aspects and strategies under Section 199A.

7.         Planning with charities and S corporation donations, charitable remainder trusts, etc.



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Alan S. Gassman, J.D., LL.M., is a partner in the law firm of Gassman, Crotty & Denicolo, P.A., and practices in Clearwater, Florida. He is a frequent contributor to LISI, and has published numerous articles and books in publications such as BNA Tax & Accounting, Estate Planning, Trusts and Estates, Interactive Legal and Haddon Hall Publishing. The Alan Gassman Channel at Interactive Legal has recently opened, and features many books and resources, including many Florida and Federal based materials, forms and resources. He is also the Moderator for Bloomberg BNA's 2017 Estate Planning Webinar Series. On February 24th Alan and his partners Christopher Denicolo and Ken Crotty will present a Bloomberg BNA Webinar at 12:30 EST on Innovative Trust Planning for Uncertain Times. You can contact Alan at agassman@gassmanpa.com for more information with respect to these programs. 



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