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AIRE Was Initially Formed as an S Corporation Three Years

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AIRE was initially formed as an S corporation three years ago. AIRE has four equal shareholders, Adam, Irene, Raymond, and Ethan. Raymond and Ethan would like to terminate the S election. However, Adam and Irene are opposed to the idea. Can Raymond and Ethan make a voluntary election to terminate the S election without the consent of Adam and/or Irene? Explain.


Definitions:

Autonomic Nervous System

The part of the nervous system that controls involuntary actions of the body, such as heart rate, digestion, and respiratory rate.

Undergraduate Thesis

A research project completed as part of an undergraduate degree requirement, showcasing a student's knowledge and findings in their field of study.

Ph.D.

The highest degree awarded by universities, representing advanced research in a specific field of study.

Philosophical Argument

A reasoned and logical discourse aimed at uncovering the truth through the examination of ideas, concepts, and premises.

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