Several entrepreneurs form an S corporation. Under which of the following circumstances will the entrepreneurs risk losing their tax benefits?

Several entrepreneurs form an S corporation. Under which of the following circumstances will the entrepreneurs risk losing their tax benefits?


150 new investors buy into the corporation during the year.

1 new member is a nonresident alien.

50% of the corporation's income is derived from passive investments in limited partnerships.

The corporation issues several classes of stock.



A) I, II, III and IV.

B) I only.

C) I and II.

D) I, II and III.



Answer: A) I, II, III and IV.


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