Subchapter S Bank Association

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Frequently Asked Questions

What is a Subchapter S Bank?

A Subchapter S (or S corporation) bank is, in most respects, just like any other finanicial institution. Read more

What are common examples of ineligible shareholders of S corporations?

How are “members of a family” counted towards the total number of S corporation shareholders?

shareholder, members of a family

What are the common shareholder restrictions for S corporation financial institutions?

shareholders, members of a family, Internal Revenue Code

How Many Subchapter S Financial Institutions are there in the United States?

FDIC

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