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Advanced Estate Planning with S Corporations: Tax Structuring, Trust Design, and Succession Strategies for Closely Held Business Owners

2026-06-05 13:00:00

2026-06-05 13:00:00

2 Credits

Master S corporation trust structures, avoid termination traps, and execute post-death elections on time, before a single drafting mistake costs your client everything.

2026-06-05 13:00:00

Master S corporation trust structures, avoid termination traps, and execute post-death elections on time, before a single drafting mistake costs your client everything.

2026-06-05 13:00:00

1000+

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24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

Key topics that will be covered

What will you learn

Attorneys will learn to structure S corporation interests within trusts, coordinate succession documents, and execute post-death compliance on time.

What will you gain

Attorneys gain drafting safeguards, election timeline guidance, and tools to spot valuation disputes and malpractice exposure.

Buy-sell agreements
Coordinate transfer restrictions and mandatory buyout clauses with existing estate instruments.
Post-death elections
File timely QSST and ESBT elections within statutory deadlines after shareholder death.
Valuation disputes
Apply appraisal standards, minority discounts, and recognize current IRS scrutiny trends.
Termination traps
Identify failed elections, ineligible shareholders, and dangerous drafting errors in trust documents.
Insurance funding
Structure life insurance to fund buyouts while avoiding estate tax inclusion.
IRC elections
Optimize basis and manage built-in gains considerations following a shareholder’s death.

What will you learn

Attorneys will learn to structure S corporation interests within trusts, coordinate succession documents, and execute post-death compliance on time.

What will you gain

Attorneys gain drafting safeguards, election timeline guidance, and tools to spot valuation disputes and malpractice exposure.

Agenda

SESSION 1

S Corporation Trust Planning and Compliance

SESSION 2

Succession Planning and Dispute Risk Management

clock 1:00 pm - 2:00 pm EST

S Corporation Trust Planning and Compliance

Jason J. Kohout

Foley & Lardner LLP

Stephanie J. Derks

Foley & Lardner LLP

Master the Subchapter S eligibility rules, trust ownership structures, and drafting safeguards that protect your clients’ S corporation status. Learn to choose between QSSTs, ESBTs, and grantor trusts while avoiding the termination traps that end S elections permanently.

Jason J. Kohout

Foley & Lardner LLP

Stephanie J. Derks

Foley & Lardner LLP

clock 2:10 pm - 3:10 pm EST

Succession Planning and Dispute Risk Management

Jason J. Kohout

Foley & Lardner LLP

Stephanie J. Derks

Foley & Lardner LLP

Navigate the critical compliance deadlines, buy-sell agreement structures, and valuation challenges that arise when S corporation shareholders die. Build succession plans that preserve business value, prevent family disputes, and protect counsel from malpractice exposure.

Jason J. Kohout

Foley & Lardner LLP

Stephanie J. Derks

Foley & Lardner LLP

01 02
Prev
Next

speakers

Joe Ervin

The Law Firm for Truck Safety, LLP
A Partner at The Law Firm for Truck Safety. He focuses exclusively on cases involving commercial motor vehicle crashes and wrongful death. Joe also holds a valid class “A” commercial driver’s license with endorsements for double/triple trailers and tankers.

Education & Credentials

A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.

Recognition & Leadership

Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety.
 He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.

Professional Involvement

Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024).
 He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.

Experience

Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.

Kevin Foley

Reminger Co
A Partner at The Law Firm for Truck Safety. He focuses exclusively on cases involving commercial motor vehicle crashes and wrongful death. Joe also holds a valid class “A” commercial driver’s license with endorsements for double/triple trailers and tankers.

Education & Credentials

A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.

Recognition & Leadership

Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety.
 He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.

Professional Involvement

Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024).
 He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.

Experience

Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.

Grant H. Lawson

The Law Firm for Truck Safety, LLP
A Partner at The Law Firm for Truck Safety. He focuses exclusively on cases involving commercial motor vehicle crashes and wrongful death. Joe also holds a valid class “A” commercial driver’s license with endorsements for double/triple trailers and tankers.

Education & Credentials

A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.

Recognition & Leadership

Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety.
 He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.

Professional Involvement

Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024).
 He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.

Experience

Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.

Jason J. Kohout

Foley & Lardner LLP

Stephanie J. Derks

Foley & Lardner LLP

Jason J. Kohout

Foley & Lardner LLP

Jason J. Kohout is a Partner at Foley & Lardner LLP and Chair of the firm’s Family Offices Team. He advises families, business owners, and high-net-worth individuals on tax planning, estate planning, business succession, and philanthropy. With deep knowledge of tax, corporate, and trust law, Jason delivers creative and practical solutions — particularly for clients who own closely held businesses or hold significant philanthropic and nonprofit interests.

Education & Credentials

Jason earned his J.D. from Harvard Law School in 2007, where he organized the Volunteer Income Tax Assistance Program and received the Sidney I. Roberts Award for the best paper on taxation. He holds an A.B. magna cum laude from Harvard College (2004), where he was elected to Phi Beta Kappa and received the Hoopes Prize for his thesis on Wisconsin school finance.

Recognition & Leadership

Jason is recognized by The Best Lawyers in America for Charities Law and Trusts & Estates (2020–2024) and has been selected to the Wisconsin Super Lawyers Rising Stars list multiple times (2013–2014, 2017–2019, 2021). He was named an "Up and Coming Attorney" by the Wisconsin Law Journal in 2015 and is an elected Fellow of the American College of Trust and Estate Counsel (ACTEC) — one of the most prestigious credentials in the trust and estate field.

Professional Involvement

Jason is a Director of the Wisconsin Philanthropy Network and serves in leadership roles with the Milwaukee Bar Association Foundation, the Badger Institute, and CARMEN High School of Science and Technology Charter School. He is a frequent speaker at the Family Office Exchange Family Office Forum, including presentations in 2025 and 2026 on private trust companies and trustee-beneficiary workshops. He has also presented national CLE programs on business succession, estate planning, and tax strategy for attorneys.

Experience

Jason's practice centers on estate planning, business succession, and family office structuring for high-net-worth individuals and closely held business owners. He has advised on defective grantor trust sales involving businesses valued over one billion dollars and led Senator Herb Kohl's landmark $100 million charitable gift to the Greater Milwaukee Foundation — earning the Foundation's Outstanding Professional Adviser of the Year Award. He also serves as primary outside counsel to universities, health care systems, and tax-exempt organizations on governance, tax compliance, and complex transactions.

Jason J. Kohout

Foley & Lardner LLP

Jason J. Kohout is a Partner at Foley & Lardner LLP and Chair of the firm’s Family Offices Team. He advises families, business owners, and high-net-worth individuals on tax planning, estate planning, business succession, and philanthropy. With deep knowledge of tax, corporate, and trust law, Jason delivers creative and practical solutions — particularly for clients who own closely held businesses or hold significant philanthropic and nonprofit interests.

Education & Credentials

Jason earned his J.D. from Harvard Law School in 2007, where he organized the Volunteer Income Tax Assistance Program and received the Sidney I. Roberts Award for the best paper on taxation. He holds an A.B. magna cum laude from Harvard College (2004), where he was elected to Phi Beta Kappa and received the Hoopes Prize for his thesis on Wisconsin school finance.

Recognition & Leadership

Jason is recognized by The Best Lawyers in America for Charities Law and Trusts & Estates (2020–2024) and has been selected to the Wisconsin Super Lawyers Rising Stars list multiple times (2013–2014, 2017–2019, 2021). He was named an "Up and Coming Attorney" by the Wisconsin Law Journal in 2015 and is an elected Fellow of the American College of Trust and Estate Counsel (ACTEC) — one of the most prestigious credentials in the trust and estate field.

Professional Involvement

Jason is a Director of the Wisconsin Philanthropy Network and serves in leadership roles with the Milwaukee Bar Association Foundation, the Badger Institute, and CARMEN High School of Science and Technology Charter School. He is a frequent speaker at the Family Office Exchange Family Office Forum, including presentations in 2025 and 2026 on private trust companies and trustee-beneficiary workshops. He has also presented national CLE programs on business succession, estate planning, and tax strategy for attorneys.

Experience

Jason's practice centers on estate planning, business succession, and family office structuring for high-net-worth individuals and closely held business owners. He has advised on defective grantor trust sales involving businesses valued over one billion dollars and led Senator Herb Kohl's landmark $100 million charitable gift to the Greater Milwaukee Foundation — earning the Foundation's Outstanding Professional Adviser of the Year Award. He also serves as primary outside counsel to universities, health care systems, and tax-exempt organizations on governance, tax compliance, and complex transactions.

Stephanie J. Derks

Foley & Lardner LLP

Stephanie J. Derks is Senior Counsel at Foley & Lardner LLP and a member of the firm’s Estates and Trusts Practice. She concentrates her practice on estate planning for high-net-worth families and family offices, business succession planning for closely held business owners, trust and estate administration, and tax compliance. Stephanie brings a deep understanding of the unique dynamics involved in family-owned businesses and strives to deliver creative, comprehensive solutions tailored to each client’s estate, business, and tax planning goals.

Education & Credentials

Stephanie earned her J.D. cum laude from the University of Wisconsin Law School, where she served as Managing Editor of the Wisconsin Law Review. She holds a B.A. from the University of Wisconsin-Madison with a Certificate in European Studies.

Recognition & Leadership

Stephanie has been recognized by Best Lawyers: Ones to Watch for Trusts and Estates (2021–2024) and Corporate Law (2022), a distinction reserved for attorneys demonstrating exceptional professional achievement early in their careers.

Professional Involvement

Stephanie serves as a Board Member of Curative Care Network, Inc. and volunteers with Wills for Heroes. She participated in the 2019–2020 Young Professional Adviser Council with the Greater Milwaukee Foundation. She is a co-presenter at the Family Office Exchange Family Office Forum, including sessions on private trust companies and trustee-beneficiary workshops in 2025 and 2026, and has presented on charitable gifts of special assets at the Planned Giving Council Series multiple times from 2019 through 2022.

Experience

Stephanie's practice focuses on helping families and business owners transfer wealth across generations while minimizing tax exposure. She has structured creative trust ownership arrangements to preserve generational family ownership of closely held businesses, implemented GRATs, SLATs, irrevocable trusts, and installment sales for wealth transfer planning, and played an integral role in establishing and advising family offices. She also administers complex estates with significant asset and tax challenges, guiding families through every stage of the administration process.

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Price varies based
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Number of New Webinars Added Yearly Limited
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Ability to Ask Questions During
the Presentation via a Chat Box
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Exclusive Partner Webinars & Events
Special credits (Ethics, Elimination
of Bias, etc.)
Instant Certificates After Completion
Personalized CLE Platform
Live Conferences
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Why Attend

Why this 
program matters

Attorneys who lack fluency in co-investment structuring, fund governance, and current SEC enforcement priorities leave clients exposed at every stage of the deal from origination through exit.
76%
of private business owners’ estate plans provide for assets to be held in trust for descendants, making correct S corporation trust selection a near-universal planning issue.
$14T
in privately held U.S. business wealth is projected to transition over the next decade, creating unprecedented demand for S corporation succession and estate planning counsel.
6.08M
S corporation income tax returns were filed annually, making S corps the most prevalent corporate entity type in the United States.
54%
of small business owners have a formal succession plan in place, leaving nearly half vulnerable to forced post-mortem sales and S election terminations.

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Join live events with top attorneys and real-world case insights.
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MCLE Credits

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Pending
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Requirements

The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.  

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  • Attorneys are limited to 6 credits per compliance period of “online” programs through MyLAwCLE On-Demand programs