Revocable trusts and trusts created through a will can hold S-corp stock for up to two years after the grantorâs death without violating the IRSâs ownership restrictions. Two additional types of trusts that can own stock are Qualfied Sub-Chapter S Trusts (QSSTs) and Electing Small Business Trusts (ESBTs).
Join LinkedIn to get the latest news, insights, and opportunities from over 3 million companies. AFCPEÂ® is the Association for Financial Counseling and Planning EducationÂ®. Weâre a nonprofit, professional organization dedicated to educating, training, and certifying financial counselors and educators.
Guide to the U.S. Foreign Corrupt Practices Act (âFCPA Guideâ) published in November 2012 by the. Department of Justice (DOJ) and the Securities and Exchange Commission (SEC), in the Good Practice. Guidance on Internal Controls, Ethics, and Compliance adopted by the Organization for Economic Co-. operation and Development (âOECDâ) Council on February 18, 2010, and in the Anti-Corruption Ethics. and Compliance Handbook for Business (âOECD Handbookâ) published in 2013 by OECD, United Nations.