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What Happens to S Corporation Stock Upon the Shareholder’s Death?

February 9, 2021 Business Entities and Transactions

S corporation stock, whether owned individually or by a trust, merits special attention upon death. Congress presumably did not want a shareholder’s death to terminate an S election, so an estate of a deceased S corporation shareholder is a permitted shareholder during the period of administration. If the executor transfers…

How to Compel a Trust Accounting in Florida

February 2, 2021 CSBB Blog

  The Florida Trust Code provides that “the trustee shall keep the qualified beneficiaries of the trust reasonably informed of the trust and its administration.” Fla. Stat. § 736.0813.  The trustee owes a duty to inform and account. The trustee’s duties to each qualified beneficiary include but are not limited…

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