All corporations (C-corporations and S-corporations) are required by North Carolina law to hold annual meetings of Shareholders and Directors. While corporations are always at risk for not holding these meetings in the event of an Internal Revenue Service audit or civil lawsuit, this year the IRS is focusing on small- and medium-sized businesses to audit employment classifications. There are a number of technical items that should be covered in an annual meeting, but we especially use this as a time to review the following...
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