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What is Required for S Corporation Status
Some corporations may elect to be treated as S corporations. This election affects the corporation's federal taxation. In its website, the IRS states: "Electing to be treated as an S corporation allows income to flow through the corporation without being taxed until it is claimed as income by the shareholders. This avoids double taxation of corporate income."In order to qualify as an S corporation, you must make a timely and accurate filing of Form 2553, Election by a Small Business Corporation. According to IRS, the corporation must make its S election within the first two and one-half months of the corporation’s taxable year, or, at any time during the preceding taxable year. If the S election is made after the first two and one-half months of a corporation’s taxable year, then that corporation will not be treated as an S corporation until the next taxable year.The IRS rules state that a corporation’s taxable year generally begins on the earlier of:1. the date the corporation had shareholders; 2. the date the corporation acquired assets; or 3. the date the corporation began doing business.The IRS also states that a limited liability company (LLC) that is eligible to be treated as a corporation may be classified as an S corporation, provided that the entity meets all other requirements to qualify as an S corporation. If an LLC meets the other requirements to qualify as an S corporation, the LLC also files a Form 2553.The signature line of Form 2553 must be signed and dated by the president, vice president, treasurer, assistance treasurer, chief accounting officer, or any other corporate officer authorized to sign. In addition on the Form 2553, there is a signature line for the Shareholders’ Consent Statement. All shareholders who own stock on the day the election is made

think. We think if I know the 5 Laws of Nature, I will have lifelong happiness. But that is absolutely mumbo jumbo…. Life long happiness is a marketing campaign proposed by people like myself, the Buddhists and most new age gurus to sell books, get audiences and win a good bank balance. But there is really nothing that can cause life long happiness. Life is not about being happy all life long, but we don’t know this. So we buy the books, believe the marketing, go to the workshops, join the religions, and in most cases, judge the people who cause us discomfort.

Really, this is where the buck must stop, with people like me. The Laws of Nature, on the other hand, argue that:

You are going to have an equal balance of happy times and sad times

If you don’t appreciate the sad times, they get worse

Evolution happens at the border of happy and sad

We never find the balance between these two, we cycle like a drunk staggering down the street from one side to the other

The person who is looking for all peace, all happiness, all goodness in their relationship or work life is a fool. They are drunker than the rest of us. That person will stagger between extremes. They’ll be more emotionally shocked when their hard-won peace and tranquility gets disturbed by reality.

The Laws of Nature simply reveal the lies that marketers promote, and the delusion that people try to manifest in their lives -- that there can’t be any existence in any walk of life without challenge and discomfort.

That’s humility. Staying thankful for the small things means you don’t get complacent and think that you are infallible. In a relationship this is even more critical. The time to invest in humble gratitude is when things are going well, not when they are down and out. When things are up, there is the unseen down. You need to be h

Top 10 Reasons to Start Your Network Marketing Business Today
Thinking about stating your network marketing business? What's holding you back? Afraid you'll fail? It's not likely that will happen with the expert support you have available to you today.The top 10 reasons to start your network marketing business today are: Your business will not be built overnight. If you wait until you want the income immediately, you will be very disappointed. If you have an income goal in mind today for a specific purpose on a specific date, determine how much you must earn per month to reach the income goal on time. If you wait, you will not allow enough time for the income to develop and grow - similar to the time value of money in investing. Trends move forward with or without you. When your network marketing company has a quality product that matches a trend, you can win more easily than once the trend has played out and saturated, much like getting involved in a stock before it has gone up too much. Leaders and winners are decision makers. The result of being a decision maker is you will be in action. And only action produces results in any life endeavor. Every day you put off your decision puts your goal off one more day. Imagine how fun it is to achieve a goal right on time or sooner. Is it a boat you wish to buy? Or a child you wish to fund for college? Start today so that goal is reached with ease. Timing is perfect for your network marketing business to grow easily by applying internet marketing strategies. It's easier than ever before to find a group of people interested in what you offer. The health and fitness trend is in full force now because as boomers come of age, they are all concerned with health and living a full life in their retirement years.Q:

You describe yourself as an “ordinary Aussie bloke.” Did your upbringing in "the bush" contribute to your receptivity to The Laws of Nature?

When I say ordinary Aussie bloke, I mean that we Australian men seem able to laugh at ourselves. We don’t take things too seriously unless it’s about protecting our home or a mate in trouble. It’s the Aussie spirit. It’s unique in its light-hearted goodness. My upbringing in the bush was very much about trust. My step mum beat the crap out of me daily, the kids at school thought I was a weirdo (I moved to the bush from a little green, friendly and isolated country town in Tasmania that no one had ever heard of in this tough and rough bush environment). Poor old Dad was busting his chops working to try to overcome his grief from my mother’s death (I was two and a half years old and was beside her in a car when she died.)

Living amongst this kind of chaos, a kid searches for their own source of comfort and love (the Laws of Nature say that nothing is missing in life). I found comfort and love by the riverbank, playing in the bush, hanging out with Aboriginal kids that no other white person trusted. It was here that I learned not to trust words, just people. So, Nature was Mum for me. I felt her spirit in trees and rivers and branches and food that came from the earth. I felt her spirit in the wind and in the hot sun, her warm heart. This was how I learned to love. I learned to love by loving the earth

At what point in your life did you become aware of The Laws of Nature? Was it a process or more of a single moment of clarity you had upon reading about them?

I went through a hell of my own in the midst of a divorce. My three beautiful children sailed off on a yacht with their Mum and her new love. I really went down the tubes after that. I did therapy and Zen and yoga and more Zen and danced with Native American people all over the place. But ten minutes after I did any healing, the pains would come back. Something would remind me of my children and bingo, there I was, angry, sad and resentful.

I trekked in Nepal and many parts of the world alone, trying to find my own heart. I lost it, and the soul that feeds it, or so I thought, so I just went back to nature, to Mum, to be nurtured. One day I was looking at the sunrise. The moon was also in the sky. On this beautiful morning I got lost in thought. I drifted to the place where I was when the kids were born. When I watched them hatch into this world I just felt a miracle happen in me. So, sitting on the beach, I was back in that energy. I was so filled with tears and so happy. I looked at the moon and I realized I was in the same universe as my kids, in the same atmosphere as my kids, in the same realm of love with them. We were connected, inseparable and suddenly I was home again! I jumped up and started to dance like a mad man, I could see there was nothing to heal. All the healing had failed because there was nothing to heal. For the first time, I knew the formula for love. I had always mixed up my expectations of doing something good -- being a good father, providing, nurturing and caring – with love. Love is what nature does. She doesn’t care if you are here or gone, she loves. And there it was, the breakthrough. I separated emotion, expectation, philosophy, religion, beliefs and all that mumbo jumbo of complexity from real love.

Then I went back over all my studies of religion, the mysteries, metaphysics and poetry, and I just asked myself: “what’s behind these?” That’s when I became aware that behind every single expectation, emotion, philosophy and religion are five undisputable and universal Laws of Nature. They’re universal because from the smallest molecular structure to the widest galaxy these laws exist. And I found these laws written in ancient texts. And now it’s my job to bring them to others.

What is it about you that makes you an ideal messenger for The Laws of Nature? What personal strengths help with the delivery of your message?

None. Really. It’s totally not about the messenger…but there is one thing that makes me a little different from the average person selling love potions, and self-help blab, blab, blab. I don’t care about my approval rating. I say it as it is. The Howard Stern of the spiritual world. As an Aussie bloke I tell it as it is. I don’t mind a good fight, and I am not interested in shoving the message down people’s throat. I guess I am a good messenger for a message that says “BE REAL,” but a million other people could do it, if they had the conviction and the certainty.

Can you describe a Law of Nature?

The first Law of Nature is balance. It says: positive thinking people are negative thinking people. There can’t be an upper without a downer. Positive thinking must be met with balance. We tend to look at life really selfishly, like “what is right for me?” I agree that positive is best for me, but I can’t then condemn all the negativity in my lover, or my business partner, and run around saying, “Oooh you are so negative.” No, I can say “Welcome to my world and have a beautiful day – thank you for expressing what I am repressing. Thank you for carrying the negativity that frees me to express my positivity.” You know 50 % of the world is yin, and 50% is yang. You go yang, someone goes yin. Simple isn’t it?

There are two sides to everything and everyone. We are all sinners and angels and worthy of love for it. We can’t change, we can only put a mask on and why do that? People become as you treat them, so I suggest that my students always look for both sides of everything and don’t get self indulgent and deluded by believing half-truths. For loving and good life, balance the positive and the negative firmly, then focus on the positive.

On your Web site you say that you can't change yourself or another person, you can only help someone appreciate who they really are, and help them to express their authenticity in the healthiest way and to make choices that support "their way." Is this a Law of Nature?

No, this is a consequence of a Law of Nature. Laws of Nature do not dictate how people should and shouldn’t act. That’s the realm of religion and psychology. I call that mumbo jumbo mainly because I find it all so complex, opinionated and diverse in its translation. I am not a psychologist or a philosopher. With my mind I’d go mad trying to sort out right from wrong! No the Laws of Nature do not prescribe behavior. They do, however, set down principles from which we can see what is causing us to go loopy -- they reveal the emotion and myths that run our lives.

There is nothing missing in our lives. We are everything we want to be. It’s just that sometimes what we’ve got and what we want are in conflict because we got our wealth in love and we want it in money. Now, what we don’t appreciate we lose, so a person who is really wealthy in love, walking around wanting to change their life is fine, but if they are saying, “oooh I am so poor,” but they are really very abundant in love wealth (nothing is ever missing, just changes in form) then they may also lose their love life. See, it’s a matter of contentment. If we can say “thank you” for what we have, we get what we want. The form can change, not the content. We can change love dollars for Australian dollars, or our health Yen for Japanese Yen. Easy.

Can you briefly describe the 5 great keys to lifelong happiness?

This is how we all think. We think if I know the 5 Laws of Nature, I will have lifelong happiness. But that is absolutely mumbo jumbo…. Life long happiness is a marketing campaign proposed by people like myself, the Buddhists and most new age gurus to sell books, get audiences and win a good bank balance. But there is really nothing that can cause life long happiness. Life is not about being happy all life long, but we don’t know this. So we buy the books, believe the marketing, go to the workshops, join the religions, and in most cases, judge the people who cause us discomfort.

Really, this is where the buck must stop, with people like me. The Laws of Nature, on the other hand, argue that:

You are going to have an equal balance of happy times and sad times

If you don’t appreciate the sad times, they get worse

Evolution happens at the border of happy and sad

We never find the balance between these two, we cycle like a drunk staggering down the street from one side to the other

The person who is looking for all peace, all happiness, all goodness in their relationship or work life is a fool. They are drunker than the rest of us. That person will stagger between extremes. They’ll be more emotionally shocked when their hard-won peace and tranquility gets disturbed by reality.

How To Sell On Ebay: The Money Is In The Back-End
Many people who sell on Ebay completely neglect the follow-up process. They post an auction. Someone wins. They send an automated message to the winner. They ship the item. End of story. End of buyer-seller relationship.. . .end of customer’s total worth to the business --and this is why so many people who sell on Ebay fail or make negligible profits: they have no idea that the real money is actually in back-end and follow-up sales.In this article, I am going to go over one of the tools you can use to make follow-up sales on Ebay: autoresponders.Autoresponders will allow you to automate the follow-up and upselling process. You can subscribe to an autoresponding service through a number of different companies. Most will give you a free trial that limits your abilities, but lasts indefinitely.Getresponse (getresponse.com) is one of these companies. It has a user-friendly control panel, excellent customer service, and offers a free trial version that will give you access to everything you need for early upselling and follow-up.You can use your autoresponder a number of different ways to make follow-up sales, but you must start by collecting names to load into your autoresponder.You can do this by asking customers (after you’ve made a sale) if they would like to join your mailing list and receive special offers, discounts, and the chance to buy items before they go on auction. Load the names and email addresses of the people who respond positively into your autoresponder.Getresponse will send them a confirmation message. The rest is up to you.Come up with special offers, discounts, and contests and send them out via broadcast to your subscribers on a regular basis, but not too often.Your customers have already a) purchased fr

and more Zen and danced with Native American people all over the place. But ten minutes after I did any healing, the pains would come back. Something would remind me of my children and bingo, there I was, angry, sad and resentful.

What is it about you that makes you an ideal messenger for The Laws of Nature? What personal strengths help with the delivery of your message?

Can you describe a Law of Nature?

Can you briefly describe the 5 great keys to lifelong happiness?

Really, this is where the buck must stop, with people like me. The Laws of Nature, on the other hand, argue that:

You are going to have an equal balance of happy times and sad times

If you don’t appreciate the sad times, they get worse

Evolution happens at the border of happy and sad

We never find the balance between these two, we cycle like a drunk staggering down the street from one side to the other

The person who is looking for all peace, all happiness, all goodness in their relationship or work life is a fool. They are drunker than the rest of us. That person will stagger between extremes. They’ll be more emotionally shocked when their hard-won peace and tranquility gets disturbed by reality.

Waiting for Things to Gel
CEOs and Presidents often mistakenly treat key management personnel like Jell-O. They throw newly hired executives into the bowl, stir things up a bit, cool things off when things heat up and wait for things to gel. Viola. Perfect Jell-O every time.If this approach really worked, employee turnover would be non-existent. Everyone hired would fit the mold perfectly. No, the hiring and assimilation of key executive personnel is more like the art of making a souffl?. It takes practice, confidence and requires more than just sitting back and waiting for things to gel. If the thought of actually coming up with a recipe to hire and successfully integrate key management personnel into your organization makes you shrink then read on.Right ingredientsAssembling a well congealed management team starts with pulling together the right ingredients. Adding too many chili peppers (also known as hot headed management personnel) will certainly alter the flavor of your organization, particularly if you are going for a smooth collaborative environment.Define the traits that work best in your organization and avoid mixing ingredients that don’t generally work well together. You can always tweak things after you have gotten the basic recipe down.Top shelf equipmentIf your organization is going to be composed of top shelf employees then be prepared to have the right tools and equipment at their disposal. For example, top -notch engineers expect access to state of the art equipment and computer programs. Keep this in mind before paying for a premium player. The lesser-known brand employee, who has yet to be discovered, may work just as well and could be a better fit for your organization.Clearly defined rolesMixing a bunch of ingredients together without much thought to how they will rea

y these laws exist. And I found these laws written in ancient texts. And now it’s my job to bring them to others.

What is it about you that makes you an ideal messenger for The Laws of Nature? What personal strengths help with the delivery of your message?

Can you describe a Law of Nature?

Can you briefly describe the 5 great keys to lifelong happiness?

Really, this is where the buck must stop, with people like me. The Laws of Nature, on the other hand, argue that:

You are going to have an equal balance of happy times and sad times

If you don’t appreciate the sad times, they get worse

Evolution happens at the border of happy and sad

We never find the balance between these two, we cycle like a drunk staggering down the street from one side to the other

The person who is looking for all peace, all happiness, all goodness in their relationship or work life is a fool. They are drunker than the rest of us. That person will stagger between extremes. They’ll be more emotionally shocked when their hard-won peace and tranquility gets disturbed by reality.

5 Reasons Sales & Service Reps Don't Follow Scripts
Let's say your management team has already “scripted success.” They know with 100% certainty that if reps will follow a given sales or service script, they'll double their results.Why is it then, after being introduced to that winning script, most reps won't agreeably or enthusiastically use it?There isn’t a single answer, but here are 5 reasons I've come up with as a manager and as a sales, telemarketing, and customer service consultant:(1) Immature people in business misunderstand money making routines.They treat business as if it is a liberal arts essay exam where mere opinion, providing it is heartfelt, original, and spontaneous, is to be valued above rote regurgitation. These folks don’t get the fact that their betters have labored ceaselessly to discover and to codify a routine so they don’t have to use trial and error each time they want to earn a paycheck. All they have to do is punch in, do the job the official way, and then punch out, and they’ll be able to pay their bills.(2) It takes effort and stamina and what my drama teacher in high school referred to as “performance discipline” to put on a show and make it EXACTLY the same before each passing audience.Outside of the military, the martial arts, a rigorous athletic program, or perhaps strict musical training, most people haven’t learned the necessity of self-discipline and its connection to competence and to mastery.(3) The lines have blurred beyond recognition in distinguishing work from play.Countless gurus and hucksters coming out of the “Age of Aquarius” have touted fun and games as being the way to unleash human potential. Work should always be fun, they insist, otherwise something is wrong. If it’s always fun, believe me, something is out of whack, and that something will be corrected, probably by dark ma

n’t get self indulgent and deluded by believing half-truths. For loving and good life, balance the positive and the negative firmly, then focus on the positive.

Can you briefly describe the 5 great keys to lifelong happiness?

Really, this is where the buck must stop, with people like me. The Laws of Nature, on the other hand, argue that:

You are going to have an equal balance of happy times and sad times

If you don’t appreciate the sad times, they get worse

Evolution happens at the border of happy and sad

We never find the balance between these two, we cycle like a drunk staggering down the street from one side to the other

The person who is looking for all peace, all happiness, all goodness in their relationship or work life is a fool. They are drunker than the rest of us. That person will stagger between extremes. They’ll be more emotionally shocked when their hard-won peace and tranquility gets disturbed by reality.

Fixed Rate Mortgage vs. Adjustable Rate Mortgage
The most basic distinction between types of mortgages that are available when you're looking to finance the purchase of a new home is how the interest rate is determined. Essentially, there are two types of mortgages - fixed rate mortgage and an adjustable rate mortgage. If you choose a fixed rate mortgage, the rate of interest that you are paying on your mortgage remains the same throughout the life of the loan no matter what general interest rates are doing. In an adjustable rate mortgage, the interest rate is periodically adjusted according to an index that rises and falls with the economic times. There are advantages and disadvantages to either, and no easy answer to 'which is better, a fixed rate mortgage or an adjustable rate mortgage?The main advantage to a fixed rate mortgage is stability. Since the interest rate remains the same over the entire course of the loan, your monthly payment is predictable. You can count on your monthly mortgage payment to be the same amount each month. On the minus side, because the lending institution gives up the chance to raise interest rates if the general interest rates rise, the interest on a fixed rate mortgage is likely to be higher than that of an adjustable rate mortgage.A fixed rate mortgage loan makes the most sense for those that are going to settle into their home for many years. While the initial payments may be larger than with an adjustable rate mortgage, stretching the payments over a longer period of time can minimize the effect on your budget.An adjustable rate is one that is adjusted periodically to take into account the rise or fall of standard interest rates. Generally, the adjustable term is annual - in other words, once a year the lending company has the right to adjust the interest rate on your mortgage in accordance with a chosen index. While adju

Really, this is where the buck must stop, with people like me. The Laws of Nature, on the other hand, argue that:

You are going to have an equal balance of happy times and sad times

If you don’t appreciate the sad times, they get worse

Evolution happens at the border of happy and sad

We never find the balance between these two, we cycle like a drunk staggering down the street from one side to the other

The person who is looking for all peace, all happiness, all goodness in their relationship or work life is a fool. They are drunker than the rest of us. That person will stagger between extremes. They’ll be more emotionally shocked when their hard-won peace and tranquility gets disturbed by reality.

You say that Happiness come from contentment and contentment comes when you stop trying to be someone else. Was there a time in your life when you found yourself trying to be something you weren't or have you always managed to make good lifestyle choices for yourself?

I still try to be someone else. I am not content all the time. Crikey! don’t put me on the pedestal and say that I can practice all I teach 24/7. No way. I go up and down just as nature has warm days and storm days. But, the big difference is that when I become unhappy or unhealthy I know I have gone against one of the Laws of Nature. Unhappiness for me only comes when I don’t like who I am and I try to fix it, which just make matters worse. If I am unhappy, unlike a lot of people who think they’ve made a bad decision or need to fix themselves, I say the opposite. Instead of therapy or self-help, I believe I am worthy of love for who I am, and the only person who needs to know that is me. Nothing needs to change, only something to appreciate. What you appreciate grows and what grows is happy.

You say that your message is not about "self help." I think of self-help as people writing or talking about a topic they know well and me learning. I take from books and lectures the "pearls of wisdom" that resonate for me. What is your definition of self-help? Isn't your goal to help people and corporations to look inward in order to better express themselves in the world?

Yes, I guess you are right. But the self-help industry is so filled with people who learned to be a yoga teacher last week and wrote a book this week. Our industry is the most unregulated, dangerous, self-proclaiming, money-spinning messing-with-people industry on earth. You need a license to give someone a massage. But you can mess with people’s hearts, minds and spirit if you just say “Oh, I am a native blood, therefore I have wisdom” or “I am Chinese therefore I am Tao” or “I am completely disconnected from reality, therefore I can sell books on angels.” You must see this yourself -- there are as many good results from self-help as bad… I think self-help leads to self-obsession, and self-obsession is about being loved, being lovable, being good, being happy. And the truth is none of those things ever made one human being happy. Helping others, loving others, loving beauty, appreciating people, this makes us happy because in doing that we forget our “self.” My favorite quote says to effect that self-help doesn’t work. It can’t, because the ultimate end is to discover there is no self, and therefore nothing needs help.

I love your statement that "people become as you treat them, and what you appreciate grows." One of the reasons awareness resonates so strongly for me is that I've found you can't appreciate what you don't notice! Does this idea fit in with what you meant?

I’ve noticed, that if I don’t notice what is noticeable, then I get put on notice that my notice is not enticing. This is a very strong observation that you make. One that I think we can all learn from.

The forth Law of Nature is appreciation. So, I fill my head and heart with appreciation. Now, the complexity is that sometimes stuff happens and you don’t appreciate it, instead you want to run away from it, or fix it. But bloody hell, how far can you run? You can run all the way to Nepal, and still find the things that were annoying you in Sydney, or New York or in a commune, or in an ashram in India. Annoyance about things we don’t appreciate follows us.

When we talk about personal growth, most people measure this personal growth in how happy, wealthy, healthy, smart, or in control they are. This is not how nature measures growth. Nature measures growth by how much doesn’t annoy you. I know this is really weird language, but sometimes it’s great to put things in the negative.

Growth is not a gravitation toward the positive, it is the development of an appreciation for the negative. You are nature and all that you are is worthy of appreciation. We can’t run from those things we hate, we must learn to appreciate them, not change them.

Your vision is huge! It just feels like it takes such an expanded spirit to hold all those important, world-shifting intentions: to communicate the message of modern well-being, to transform educational systems, to inspire a new global perspective, etc. Can one person really do all these things? How do you keep so many big intentions present in your everyday life?

Frankly, I have no idea. The thing for me is about my intent. Each day I want to wake up and just burst with enthusiasm to get out of bed, do things that motivate me to give to others and be inspired. I am not interested in being depressed, or a victim of the system, or spending my whole precious life complaining that MacDonald’s hamburgers made me fat. I have a gift, if I die with it still inside, I’ll be pissed.

Edited by Melsia Wadsworth

Learn more about Chris Walker at his Web site www.ChrisWalker.com.au

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