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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An arc fault circuit interrupter (AFCI) is a circuit breaker that breaks the circuit when it detects an electric arc in the circuit it protects to prevent electrical fires. An AFCI selectively distinguishes between a harmless arc (incidental to normal operation of switches, plugs, and brushed motors), and a potentially dangerous arc (that can occur, for example, in a lamp cord which has a broken conductor).