Should I elect for QSST?

[Shireen Y.]

I'm hoping to get a CPAs point of view on S Corp election and QSST. I recently formed an LLC with my revocable living trust as the sole member. I would like to elect S Corp taxation for this LLC. When would it be beneficial to elect QSST and when should an LLC forego that election? I understand the qualifications to be in compliance but I don't understand what the point of it is. Thanks!