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.
The Individualised Education Plan. The individualised education plan or I.E.P. is a useful tool in the administration and implementing of an inclusive policy. Its main function is the provision of information and the development of an awareness of the pupilsâ needs at a level which is useful to and useable by all staff.