Company Type	LLC	Limited Partnership	S Corporation	C Corporation
Limited Liability for Owners	Members have limited liability	(E)	(H)	Shareholders
Participation in Management	Dependent on member or manager managed	General Partners	(I)	Board of directors and officers
Qualifications	(Articles of organization; name, address, registered office and agent, name and address of each agent, dissolution date, management	An LP needs a general partner (may be a corporation)	(J)	Shareholders, board of directors, bi laws
Number of Owners (limitations)	1	2+	100 Shareholders	(N)
Types of Owners (who can be an owner)	Individuals, corporations, partnerships	Anyone who follows articles of organization and partners	U.S citizens and/or nonresidents	U.S citizens and/or nonresidents
Classes of Ownership Interest	(A)	General Partnership interest	1 class of stock	(O)
Levels of Income Tax	Dependent on tax structure used	Single tax	Single tax	Double tax
Tax Year	Dependent on tax structure used	Results in least deferral of tax	Dec 31	Any tax year
Special Allocations for Tax	Distributed between all members based on whatever agreement was made	Distributed between all partners based on whatever agreement was made	Shareholders pay tax	(P)
How Losses are claimed	(B)	Flow-Thru Entity Owners claim losses	(K)	(Q)
Taxation of Distributions	(C)	(F)	(L)	(R)
Taxation on Liquidation	(D)	(G)	(M)	(S)

COMPLETE THE TABLE BY ANSWERING A-G Please.