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The CPAs Guide to Financial and Estate Planning - Vol 3
Page 11 An S corporation cannot have more than 100 shareholders4 (husband and wife counting as one under IRC Section 1361(c)(1)).
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700.22 - Wisconsin Legislature
There is no right of survivorship incident to a tenancy in common, but a remainder may be created to vest ownership in the survivor of several persons who own
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Iowa Court of Appeals Affirms Transfer-on-Death Deed of
Jun 16, 2021 Because TOD deeds are not valid in Iowa, the Court of Appeals in the above described property for themselves as husband and wife.
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