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One typically thinks of C corporations as large companies. These corporations are publicly traded and are required to be structured as C corporations.

However, not all C corporations are large; many are small, closely held, and even single-shareholder corporations. Your client may intends to structure his company as a C corporation.

Using a minimum of 450 words, list and discuss the requirements that need to be met when structuring a business as a C corporation. 

Explain some advantages and disadvantages of using the C corporation as a legal structure. 

Finally, how might officers of the corporation be compensated (for example, the sole shareholder/chief executive officer), and what implications does this have on that officer’s personal tax situation and the tax situation for the corporation?

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