1. Jan and 150 other individuals would like to form an S corporation. Jan would like to form a partnership in order to have the partnership form the S corporation as a single shareholder to avoid problems with the limit on the number of S corporation shareholders. Jan's plan will Not work, because partnerships cannot own stock in an S corporation O Work, because it adequately avoids the shareholder limit rule O Work, as long as the S corporation is created after 2014 Not work, because partnerships do not count as a single shareholder