The directors hire officers to manage the day-to-day operations. Owners of a corporation are called shareholders, and they elect directors to oversee business operations. Corporation BasicsĬ corporations and S corporations have quite a bit in common. While they have some similarities, they also have some important differences.īefore you make your decision, make sure you understand the pros and cons of each. C corporation and S corporation designations are both valid choices when incorporating a business.
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