If Harry and Kerry (each a 35-percent shareholder) file a revocation on April 14, 2018 to terminate their S corporation’s S election, what is the effective date of the S corporation termination (assuming they do not specify one)? The S corporation has a calendar year end.

Multiple Choice
a)January 1, 2018.
b)April 14, 2018.
c)January 1, 2019.
d)April 14, 2019.

Acolleague from the plant in germany has arrived at the chicago plant to share insights on a recent product line changeover implemented in germany. this changeover has saved thousands of euros at the german facility, but jim does not think it will work in the united states. jim feels that there is a completely different attitude towards work and innovation in the u.s., and in fact, thinks the german facility is technologically behind his plant. additionally, the colleague often mispronounces words when he speaks english, and doesn't dress appropriately for the u.s. office. he showed up to work on the plant floor in a formal suit and tie, with dress shoes that had a slippery sole. however, the colleague is a guest, and it is important that jim pretends to be interested. identify the listening barriers. check all that apply. thought speed grandstanding faking attention nonverbal distractions psychological barriers