ratist I£ the tbc is eligible to be treated as a odrporaticrt that meets cortatn tests Wit will be deceit's S corporation status, it moat rely file Form 25&3, xectien by e Sianitmatimess CarPoratiOn. The 1LC will Delireited ag a etorpOifetion ea of the effective date of the S dorPotntien election and doe