to ESBT. A trust is eligible to convert from a QSST to an ESBT if it meets the following requi. ements : (1) The trust meets all of the requirements to be an ESBT under Ā§ 1361 (e), except for the requirement under Ā§ 1361 (e) (1) (B) that the trust not have a QSST election in place under Ā§ 1361.
FBI Reform - fbireform.comFBI Reform - fbireform.com - The News And Times