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.
Largest Freshwater Lake. Lake Superior is the largest of the Great Lakes and it's also the freshwater lake that covers the greatest surface area in the world. Lake Superior covers over 82,000 km of land and there's enough water in the lake to fill all the other Great Lakes plus three Lake Eries.