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2020 Holding Business Interests in Trusts

Total Credits: 1.2 Self Study, 0.0 Kansas Credit


There are tax and other benefits to holding a closely-held company or other business interests in trusts, but there are also substantial risks and planning complexity. Holding an operating business creates tension between the duty of a trust to diversity and the inescapable concentrated position of owning an operating company, which in turn creates tension between trustees and business managers.  Similarly, holding real estate or nontraditional assets also involves issues of liquidity and proper fiduciary and income tax administration. This program will provide you with a real world guide placing business interests in a trust.

  • Dilemmas of operating companies in trusts – concentrated assets, speed, decision-making
  • Concentrated assets and the fiduciary duty to diversify
  • Counseling clients about the right trust for different asset classes
  • Preserving S Corp status or other tax benefits in trust
  • Business succession planning for family businesses
  • Managing minority stakes in operating companies or assets
  • Financial and tax administration traps

Note: This material qualifies for self-study credit only. Pursuant to Regulation 15.04.5, a lawyer may receive up to six hours of self-study credit in a reporting year. Self-study programs do not qualify for ethics, elimination of bias or Kansas credit.


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