3/2/2023 0 Comments Make a pass through companyThe business owner must elect to be considered an S corporation and can only do so if the company is limited to 100 shareholders, has only individuals (not other business entities) as shareholders, has no nonresident aliens as shareholders, and has only one class of stock for all shareholders. S corporations are the fastest growing type of pass-through entity. All members of the LLC share the liability of the entity equal to their equity. It is the only business entity that can have one member.
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