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.
What does âAICPâ mean? The American Institute of Certified Planners (AICP) is the professional institute of the American Planning Association (APA). Membership in AICP is the nationally recognized means of attesting to an individualâs professional competence and ethics in the field of planning. Membership requirements include a combination of education and professional planning experience and a passing score on the AICP comprehensive examination.