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In cases where there is a shareholder meeting, you are required to give ten days advance notice of the meeting to each shareholder entitled to vote on dissolution.

Note: This article originally appeared in the October 2012 Footnote.

We do that with the style and format of our responses.

If you’ve reached that point with your Florida corporation, you’ll need to take care of multiple tasks—including what is called your business.

QSub elections became available because Congress understood that there were situations in which taxpayers wished to separate different trades or businesses into different corporate entities.

Read on to learn more about QSubs, when and why it's advantageous to establish a QSub, and how to avoid potential tax traps associated with their sale.If it did, the S corporation's subsidiary would be a C corporation, which is not the pass-through entity treatment desired by S corporation clients.Form 1120S: Income Tax Return for an S Corporation Schedule D: Capital Gains and Losses Form 8949: Capital Gains & Losses Schedule F: Profit or Loss from Farming Schedule K-1: Shareholder’s Share of Income, Deductions, Credits, etc.  One of the requirements is that the expense must be fixed and determinable.  Your facts indicate you did not know what this expense would be until 2017; so no way to accrue in 2016.However, it is common practice, and other parts of the GCL suggest, that your board of directors must submit to the shareholders a proposal to dissolve and call a meeting of the shareholders to vote on dissolution.You should review your articles of incorporation and bylaws, and speak to a lawyer, to make sure you are following the proper dissolution procedures for your particular corporation.All businesses registered with the Secretary of State Corporate Division must first file Articles of Dissolution with the Indiana Secretary of State. Once the Articles of Dissolution are approved by the Secretary of State, and you receive a Certificate of Dissolution, the Department of Revenue requires the following forms: The final tax return for all Indiana tax types may be submitted with the documents listed above.If you have additional questions, you may call the Indiana Department of Revenue at (317) 233-0389.For a business reason such as segregation of assets and liabilities or maintenance of contractual obligations, it may be prudent to establish certain S corporation operations in a separate subsidiary.However, an S corporation may not have another corporation as a shareholder.