信托可以是不可分割的一部分 遗产规划, offering tax advantages 和 giving individuals the ability to distribute their assets according to their desires. 持有某公司股份的个人 S公司 和 who is considering gifting stock as part of planning their estate may wish to carefully consider the types of trusts available. 在我们的文章中， Trust Types As An S Corporation Shareholder, we discussed several types of trusts that can serve as an S公司 shareholder. In this article, we will provide a deeper comparison between two types: the 选举小企业信托基金(ESBT) 和 the qualified Subchapter S trust (QSST).
There are similarities 和 differences between the trusts including in areas such as beneficiary rules 和 tax requirements.
QSSTs, esbt，受益人和收入
Because S公司s are limited to 100 or fewer shareholders, underst和ing the difference between the treatment of beneficiaries by both trusts is crucial.
- A QSST trust has a single income beneficiary who serves as the shareholder in the corporation. 然而, the QSST still serves as owner of the trust with any gains or losses recognized by the S公司 shares belonging to the trust 和 not the beneficiary. Annually, all income from the trust is distributed to the beneficiary. The beneficiary also elects the QSST trust (rather than another type of trust) to hold shares of the S公司 with a separate election required for each corporation held in trust.
- 相比之下, an ESBT can have multiple beneficiaries including not only individuals but also estates 和 certain types of charitable entities. Each beneficiary will serve as a separate shareholder in the corporation 和 receives income from the trust. Income in an ESBT may also be accumulated over a period of time without a required distribution though this is not a requirement 和 does not include dividends 和 capital gains, 它必须被分配.
QSSTs, esbt和税收
The biggest difference between the two types of trusts regarding taxation is that the income beneficiary of a QSST reports the trust income 和 expenses on his/her individual return while the ESBT reports income 和 expenses on 表格1041,U.S. 遗产和信托的所得税申报表. 结果是, the QSST beneficiary is taxed at the individual tax rate while ESBT beneficiaries are taxed at the trust rate, 这通常会更高. Some dividends 和 capital gains from the ESBT may pass through to the individual for tax purposes, 哪一个可以减轻更高的税收负担.
While both types of trusts are vehicles for holding stock from an S公司, ESBT还有另一个区别, which is that interest in the trust cannot be purchased but must be gifted or received through an inheritance or some similar transaction.
做决定:QSST还是ESBT?
Selecting either a QSST or ESBT to hold your S公司 stock 和 serve your financial goals can be a complex task requiring knowledge of how each trust works 和 an underst和ing of the tax implications. Making the right decision can often benefit from the advice 和 expertise of an experienced estate planner or 税务会计.
For more information or for assistance, please contact 汤姆·伯顿 via our 网上联络表格.
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