New election for S corp shareholders.
| Author | Josephs, Stuart R. |
| Position | Brief article |
The 2004 American Jobs Creation Act increased the maximum number of eligible shareholders that an S corporation may have from 75 to 100 and allows any member of a family to elect to treat all members of that family as one shareholder in determining the number of shareholders.
IRS Notice 2005-91 states that guidance on this election...
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