The ESBT is the only trust that can hold S Corporation stock, have more than one beneficiary, and allow the trustee discretion over distributions, without causing a loss of the S corporation election. Since it is regarded as a tax break by Congress and the IRS, the ESBT must meet special and strict requirements:
Effects of a right hemisphere stroke can include: 1  partial or total paralysis on the left side of the body (this is called 'hemiplegia'), including possible loss of muscle tone or control of the left side of the face.  loss of feeling of all or part of the left side of the body.
1 Thus, damage to the right side of the brain may cause movement problems or weakness on the body's left side. 2  For most people, the left half of the brain is responsible for verbal and logical functions including language (listening, reading, speaking, and writing), thought and memory involving words. The left half controls movement and sensation in the right side of the body, and the right half controls movement and sensation in the left side. 2  Thus, damage to the right side of the brain may cause movement problems or weakness on the body's left side.