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 Lake - Lake Superior. Lake Superior is the largest freshwater lake in the world. It's 31,820 square miles (82,414 square km), 350 miles (563 km) long and 160 miles (257 km) at its widest part. Lake Superior is bordered on the west by Minnesota, on the north and east by Ontario, Canada, and on the south by Michigan and Wisconsin.