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Use of QSSTs in Closely Held S Corporation Planning QSSTs enable trusts to hold S corporation shares without terminating S status by restricting ownership to one income beneficiary who must be a U S person Annual income distribution from the S corporation to the QSST beneficiary is mandatory, ensuring income is taxed directly to the beneficiary
What Is a QSST Trust? Requirements and Tax Rules A Qualified Subchapter S Trust (QSST) is a trust specifically designed to hold S corporation stock without disqualifying the company’s pass-through tax status S corporations can only have certain types of shareholders, and an ordinary trust is not one of them
QSST election - Wikipedia In United States federal income tax law, a qualified Subchapter S trust is one of several types of trusts that may retain ownership as the shareholder of an S corporation The beneficiary of such a trust makes a QSST election for each S corporation in which the trust holds stock
IRC Section 1361(d)(2)Election by IRC Section 1361(d)(2 - e-Form RS lified subchapter S trust (QSST) A QSST is a pe mitted S corporation shareholder If the QSST election is made, the income beneficiary of the trust will be treated as the owner of that portion of the trust wh ch holds the S corporation stock A "qualified subchapter S trust" is a trust that meets the sta
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