Читать книгу Start Your Own Corporation - Garrett Sutton - Страница 21

One of the reasons people have a problem utilizing the S corporation is the limits on owners. An S corporation can only have one hundred or fewer shareholders. As well, some foreign citizens and certain entities are prohibited from becoming shareholders of an S corporation.

The LLC offers the flexibility of allowing for one member to an unlimited number of members, each of whom may be a foreign citizen, spendthrift trust, or corporate entity. And unlike an S corporation, you won’t have to worry about losing your flow-through taxation in the event one shareholder sells their shares to a prohibited shareholder.