This page can only be viewed by members.
Month: March 2011
Latest News
What are common examples of ineligible shareholders of S corporations?
Ineligible shareholders of an S corporation include: Non-resident aliens;...
How are “members of a family” counted towards the total number of S corporation shareholders?
In addition to raising the number of permissible shareholders from 75 to 100,...
What are the common shareholder restrictions for S corporation financial institutions?
Because S corporations are “pass-through” entities, they are...
How Many Subchapter S Financial Institutions are there in the United States?
According to the Federal Deposit Insurance Corporation (FDIC), there are...
Subchapter S Election for Financial Institutions
Almost one third of the financial institutions in the United States are now organized as S corporations. Is S corporation taxation right for you?
Shareholder Management: Members of a Family
The Importance of Shareholder Agreements
