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I send an email first. However, many are having issues signing and returning within verifyle - not techy! So they print and then email back regular! Or just ask me to mail..

Actually you were leading this discussion down the path to a 382 limitation. Hence my abrupt heading out the door to go build fence reply. A 50% change in ownership of a loss C-corp will kick in a section 382 limitation. The 50% change can come from 1 or more shareholders who ends up owning 5% or more. For example in the post by ILLMAS, if a single buyer purchases 50% or more of the stock section 382 kicks in. Also if 10 buyers purchase 5% each, then 382 kicks in since 50% changed in the hands of a group that ended up owning 5% of more. But if 25 buyers each purchase 4%, then 382 does not apply since the 100% change was made by a group of stockholders owning less than 5%.

Thanks Eric. I'm going to try them both out. I like the smaller header but the crowded listing of posts not so much. I'll probably go with the default and scroll away. Nice to have both choices!

not at all, I'm glad I could improve the usability for those who prefer a more information dense layout. You should have a notification or an email (depending on your settings) letting you know that this post is waiting!

Hi Margaret, I know this has been an issue for you for years. As design trends change over time in an effort to be more mobile friendly, stacking elements instead of displaying them side-by-side becomes more common. More white space between elements is meant to make things easier on the eyes--same goes for increased font sizes. This is experimental, but we'll give it a shot to see how it works out. I have created a custom theme for the forum that removes some (hopefully not too important) elements and squeezed some things together for a more compressed layout. I'm not sure if that's easier on the eyes or not... maybe it works out alright with a magnified screen / lowered screen resolution? I'm happy to have some feedback. You can switch between the Default theme and the Compressed version at the bottom of the forum (scroll all the way down). Click the Theme link and choose Compressed.

Our experience has been just the same as Yardley. Still, there are a number of people that should NOT own a computer, or trying to do things with their phones, that should only be done with a computer. I have stopped being a computer use teacher, and recommend Fax or USPS. (rant over)

If you, or any other readers, want a better understanding of how to handle distributions, you might start with this article from The Tax Advisor entitled "Determining the Taxability of S Corporation Distributions: Part I": https://www.thetaxadviser.com/issues/2014/jan/nitti-jan2014.html and this follow-up article published the next month, Part II, that deals with S corps with accumulated E&P: https://www.thetaxadviser.com/issues/2014/feb/nitti-feb2014.html