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The maximum number of actual shareholders in an S corporation is:
Collateral
An asset offered to secure a loan or other credit and subject to seizure upon default.
Security Interests
A lawful demand or security interest on assets that have been offered as a guarantee, typically to ensure the repayment of a borrowed sum.
Time of Perfection
The point at which a security interest is legally established against third parties, typically by filing or possession.
Time of Attachment
The point at which an interest, typically a security interest, becomes legally binding on the asset to which it attaches.
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