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ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C....

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Page 1: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 2: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 3: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 4: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 5: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 6: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 7: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 8: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 9: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 10: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 11: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 12: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 13: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 14: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 15: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 16: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 17: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 18: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 19: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

Page 20: ACPEN · Qualifying Types of Shareholders. I.R.C. S 1361 (c). — Qualifying Trusts Include: I.R.C. S 1361 Grantor Trusts. Testamentary Trusts (for 2 years) Voting Trusts. Qualified

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