Trust documents are often drafted to ensure that a trust, whether by its terms or through trustee reformation, qualifies as an eligible shareholder of an S corporation (S corp). A similar level of focus should be directed to the process of administering a trust or estate on the death of a grantor or beneficiary of a trust that’s an S corp shareholder to ensure that the shareholder who succeeds to ownership is and remains an eligible shareholder—thereby preventing an inadvertent
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