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).
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Arc-fault circuit interrupter. This AFCI (the circuit breaker with the yellow label) is an older generation AFCI circuit breaker. The current (as of 2013) devices are referred to as combination type and usually appear with a green label. An Arc Fault Circuit Interrupter (AFCI) is an advanced circuit breaker that breaks the circuit when it detects a dangerous electric arc in the circuit it protects to prevent electrical fires.