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Liquidating an s corp

It is not necessary to open a new account for each security purchase.

If you already have an FISN brokerage account, you may purchase your income investments immediately.

However, changes in circumstances or economic conditions may affect the capacity for timely repayment of these financial commitments to a greater degree than for financial commitments denoted by a higher rated category.Current disclosures (Prospectus) are made available to purchasers for new issues either by mail or online after the trade date or settlement date.Disclosures/Prospectus for secondary issues were publish at the time of the original offering but may be no longer available.Investors are urged to read the Prospectus carefully and talk to their FISN representative before selecting an investment.Investors open a standard brokerage account at the FISN Division of Landolt Securities, Inc.carry an investment grade credit rating and are liquidated in the secondary over-the counter market.Callable investments offer higher rates than non-callable notes but in return the issuer has the right to return the funds early. Corporate issuers use brokerage firms to distribute these investments nationwide. has access to inventory from most Wall Street firms.A credit rating is the measurement of the financial strength of a bond issuer.This measurement helps an investor understand an issuer’s ability to make timely interest payments and repay the investment principal upon maturity.National Financial LLC provides Clearing, Custody and Safekeeping services for Landolt Securities.Corporate securities offered by the FISN Division of Landolt Securities, Inc.


  1. The shareholder consequences of a complete liquidation of an S corporation are governed by Secs. 3. The dividend rules that otherwise apply to.

  2. Dec 1, 2004. At the corporate level, the corporation recognizes gain or loss on the. The proper character of gain from a liquidating S corporation is very.

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