Day Pitney remains committed to providing quality legal counsel, while protecting our clients and employees, and transforming our communities into more just, equal and equitable spaces. For more information, please visit our COVID-19 Resource Center | Racial Justice and Equity Task Force.


Publications Events

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).