An “S election” is the process by which a company designates itself as an S Corporation. S Corporations generally do not pay federal income tax but pass the tax liability for their profits through to their stockholders.
A distribution in kind is a distribution from a company in the form of property other than cash, such as securities or assets.
Class F Stock is a founder-friendly form of common stock that generally has super-voting rights.
The most common form of corporation; C Corporations (or C-Corps) are subject to tax at the corporate level.