A. Whether a C corporation that has preferred stock and common stock with both voting and nonvoting rights, eight shareholders among whom there are a Swedish individual and Plantation Sugar partnership, may elect to be an S corporation, under section 1361(b)(1)(B), 1361(b)(1)(C) and 1361(b)(1)(D)? B. Whether all the shareholders must consent to the election of S status, under section 1362(a)(2)? C. Whether the election of S status is effective if a C corporation does not meet all the requirements
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Facts The Hawaiian Memories, Inc. was formed in 2007 as a C corporation, and it deals in specialty tourism products. The two main incorporators of the company own 1,000 voting common stock and 100 preferred stock in shares each. The company’s eight employees own 500 nonvoting stock collectively. Two of the eight employees own 100 shares each and the other six own 50 shares each, totaling to 500 nonvoting stock. Several of these employees have worked for this company for certain amount of years and
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Cultural Inspiration on Service By Roberta Nedry, President, Hospitality Excellence, Inc. Aloha! Kia Ora! Hey y’all! Bienvenidos! Bienvenue! Saa wee da ka or Saa wee da krap! Welcome! What happens when these words of greeting from different cultures are uttered? What do we associate with those greetings and the people in those states or countries who say them? How do they impact us emotionally and do they change the way we perceive and receive our experience in that place? Cultures around the
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triggered by infections, certain pharmaceuticals and in some cases sunlight. Risk factors for lupus include gender, ninety percent or more people with lupus are female; race: lupus occurs more within African American, Latino, Asian American, Native Hawaiian and Pacific Islander populations than in the white population;
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Introduction Since 1885, Dr. Pepper Snapple Group (DPS) has established a firm reputation for quality. It has strove to become a key competitor in the soft drink industry, and is now one of the largest in the world. This document will serve as a strategic analysis of DPS, and will provide a critical analysis of the company’s strategies, resources, and financial data. In this paper, we will display, DPS’s mission, vision, history, and major competitors. We will explain, in detail, everything that
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King County’s Community and Culture The Effects on Obesity King County The Oregon Territorial Legislature established King County of Washington State from a portion of Thurston County on December 22, 1852 after the Oregon Territorial Assembly (King County history quick facts, 2016). King County was first named after William Rufus King of Alabama, the vice president of Franklin Pierce; but in 2005, it was later renamed after Martin Luther King Jr. To the west of King County is Puget Sound
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9-597-002 REV: JANUARY 8, 2002 SUSAN FOURNIER ROBERT J. DOLAN Launching the BMW Z3 Roadster January 1996 marked the beginning of Phase II of BMW of North America Inc.’s Z3 roadster introduction. Phase I had centered on the placement of the new $28,750 two-seat convertible in the James Bond hit movie, GoldenEye, which premiered several months earlier. While not yet critically evaluated, results of the “out-of-the-box” pre-launch campaign appeared very positive: word-ofmouth concerning the
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What is Binge Drinking? Binge drinking is defined as "the consumption of five or more drinks in a row on at least one occasion." In national surveys (in the USA) about a third of high school seniors and 45 percent of college students reported at least one occasion of binge drinking within the previous 2 weeks. March 26, 2004: The National Center on Addiction and Substance Abuse reports that, “More than five million high schoolers binge drink at least once a month.” As a Floridian who lives near
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molding Sy’s character as a smart and calculating businessman, and that is probably why he is still a hands-on owner at the prime age of 80. He regularly visits his malls to check on how things are running, and is usually spotted wearing his trademark Hawaiian shirts.Sy’s work ethic and determination has made him one of the country’s leading businessmen, and a prominent name in the international business scene. The boy
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Munich Paris Montreal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Educational Psychology: Developing Learners, Eighth Edition, by Jeanne Ellis Ormrod. Published by Pearson. Copyright © 2014 by Pearson Education, Inc. Vice President and Editorial Director: Jeffery W. Johnston Vice President and Publisher: Kevin Davis Editorial Assistant: Lauren Carlson Development Editor: Christina Robb Vice President, Director of Marketing: Margaret Waples Marketing Manager:
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