For partners and shareholders who opt out of the composite filing, the partnership or S corporation must remit the withholding on Indiana distributions into a nonresident withholding account.
Continue to boil the lobster until the shells turn bright red. Boil the lobsters for 10 minutes for the first pound, and four minutes for each pound following, per lobster. For example, if you are cooking one, 3 lb. lobster, boil it for 18 minutes. If you are cooking two 3 lb. lobsters, boil for 36 minutes.
1 The length of time you boil the lobsters differs according to how much they weigh. A one-pound lobster should cook for 3 1/2 minutes, a 2-pound lobster for 5 1/2 minutes, and a 3-pound lobster for 7 1/2 minutes.  Submerge the parboiled lobster in an ice bath to stop the cooking.