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The agenda items for the meetings, and any voting actions (whether approved or not) should be listed within the minutes. Agenda items should include a brief description of each item, but comments on each agenda item are unnecessary, unless specified by the commentator to be included within the minutes.
The minutes you keep for your S corporation should follow the agenda of the meeting, so make a bullet point for each agenda item and then leave blank space where you can write the actual minutes.
State Requirements for Keeping Meeting Minutes Most states require that corporations hold regular shareholder meetings and keep minutes of such meetings. While S corporation meeting minutes are not required to be filed with the state, you should keep copies of meeting minutes with your corporate books and records.
The minutes should include the title of the group that is meeting; the date, time, and venue; the names of those in attendance (including staff) and the person recording the minutes; and the agenda.
Annual minutes consists of a record of critical business decisions that stakeholders of the corporation made at the annual meetings. Annual minutes should also list the date and location of the meeting, attendees from the company, as well as a summary of the corporations actions during the last fiscal year.

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State Requirements for Keeping Meeting Minutes Most states require that corporations hold regular shareholder meetings and keep minutes of such meetings. While S corporation meeting minutes are not required to be filed with the state, you should keep copies of meeting minutes with your corporate books and records.
Most states require S-corporations and C-corporations to take meeting minutes whenever the companys shareholders or board of directors meet, usually once a year for shareholders meetings and once a year for directors meetings. (Delaware, Kansas, Nevada, North Dakota, and Oklahoma dont require minutes.)
Corporate meeting minutes, or meeting minutes as they are often referred to, are a record of discussions held and actions taken during shareholder meetings, board of directors meetings, and board committee meetings.
Ask for clarification during the meeting so that your minutes can be accurate. Do not switch tenses throughout the minutes. Use one tense (past tense works well). Personal observations or judgmental comments should not be included in meeting minutes.
If youve set up your business as an S corporation, you will have meet to meet many of the same corporate formality requirements that traditional C corporations must abide by. One of the most important of these formalities is holding annual shareholder meetings.

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