Copyright © 2009 EBS Responsible Wealth
The sale of a Minority Interest in S Corporation Stock (S Minority) to a Grantor Trust (GT) is a concept that is based upon utilizing a number of legal principles that otherwise would not be connected. The appeal of this technique is that it uses rules that are mandated, based upon the relevant provisions of the Code, revenue rulings, and case law. Creative planning and careful drafting of legal documents are at the heart of this concept.
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