[Series 66] 16, Individuals Businesses Trusts and Estates

Podcast: Open Exam Prep · Ran Chen, EA, CFP®

Opublikowano: 2026-10-09

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - Key tax and liability distinctions among sole proprietorships, partnerships, LLCs, C corporations, and S corporations. - Restrictions governing S corporations, including the maximum shareholder limit and single class of stock requirement. - Differences between revocable and irrevocable trusts regarding grantor control and estate inclusion. - Characteristics distinguishing simple trusts from complex t...