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. Great Lakes Map. The Great Lakes contain the largest supply of fresh water on earth; 20% of the earth's total fresh water; 9,402 miles of shoreline; and 94,710 total square miles of surface area (about the size of Texas). The Great Lakes basin is a 295,200 square mile area within which all surface area drains into the Great Lakes.