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.
Great Lakes Cruises. Comprising one-fifth of the world's fresh surface water, the Great Lakes are the largest group of freshwater lakes on Earth and one of North America's most important waterways. Great Lakes cruises might begin in cosmopolitan cities like Chicago or Toronto and explore dynamic American and Canadian ports that shaped the region.