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 This chain of 5 large freshwater lakes form the largest lake group in the world, covering an area of 95,000 sq miles. Once vital to fur trading and regional development in the early history of Canada and the United States, the Great Lakes (in modern times) remain today a significant transportation route for iron ore, steel, petroleum, grain, American automobiles, and more