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SBJPA |
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Before the SBJPA, a trust was not an eligible S shareholder if the (1) trustees had the authority either to distribute or retain current income for the beneficiaries or (2) trust had multiple income beneficiaries. OBRA 1993 generally complicates matters for highly paid employees, while SBJPA attempts to simplify retirement plans for small business employees through the creation of the Savings Incentive Match Plan for Employees (SIMPLE). Under the SBJPA, the law governing subchapter S corporations underwent numerous changes, one area of which will open up new estate planning opportunities for CPAs concerning the types of trusts allowed to hold S corporation stock. |
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