Which, If Any, of the Following Can Be Eligible Shareholders

question 119

Multiple Choice

Which, if any, of the following can be eligible shareholders of an S corporation?

• A) A Roth IRA.
• B) Partnership.
• C) A non-U.S. corporation.
• D) A nonqualifying trust.
• E) None of the above can own stock.

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Definitions:

Semi-annual Deposits

Deposits made twice a year into an investment or savings account.

Future Value

(1) A payment’s equivalent value at a subsequent date, allowing for the time value of money. (2) The total of principal plus interest due on the maturity date of a loan or investment.

Month-start Payments

Payments that are due at the beginning of each month.

Retirement Plan

A retirement plan is a financial strategy designed to provide individuals with income or support upon retiring from active employment.