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Beneficiaries of S Corp Stock

Publisher: NYSBA Journal
March 2019
Day Pitney Author(s) Carl A. Merino

Carl Merino co-authored an article, entitled "Beneficiaries of S Corp Stock," published in the March 2019 edition of the New York State Bar Association (NYSBA) Journal. The article focuses on a change in the permissible current beneficiaries of certain trusts that hold S corporation stock in light of the Tax Cuts and Jobs Act (TCJA).