Lobster Pot Corp, a domestic corporation, made a valid Subchapter S election several years ago. For A through D:

1. Answer Yes if Lobster Pots S-corp status will terminate because of the circumstance given.

2. Answer No if the circumstance will not terminate Lobster Pots S status.

A. The number of Lobster shareholders has grown to 101. All of the shareholders are unrelated except that two of them are husband and wife.

B. The number of Lobster shareholders had grown to 101. All of the shareholders unrelated, except for Arnold and Brenda, who are parent and child.

C. One of Lobsters shareholders is Igor, a U.S. citizen living in Idaho. While on vacation in Sweden, Igor met a Swedish citizen named Olga. Olga convinced Igor to move to Sweden to be near her. Igor did so and now lives full time in Sweden.

D. One of Lobsters shareholders is Igor, a U.S. citizen living in Idaho. While on vacation in Sweden, Igor met a Swedish citizen named Olga. Olga convinced Igor to move to Sweden to be near her. Igor did so and now lives full time in Sweden. In addition, Olga convinced Igor to give her some of his shares in Lobster.