In order to become an S corporation, the corporation must submit Form 2553 Election by a Small Business Corporation (PDF) signed by all the shareholders. See the Instructions for Form 2553 (PDF) for all required information and to determine where to file the form.
The Great Lakes (also called the Laurentian Great Lakes, or the Great Lakes of North America, French: les Grands-Lacs) are a series of interconnected freshwater lakes located primarily in the upper mid-east region of North America, on the CanadaâUnited States border, which connect to the Atlantic Ocean through the Saint Lawrence River.
The Great Lakes and St. Lawrence River are part of a vast system linking North America's heartland with ports and markets throughout the world. The world's longest deep-draft inland waterway, the system extends from Duluth, Minn., on Lake Superior, to the Gulf of St. Lawrence on the Atlantic Ocean, a distance of more than 2,340 miles.