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.
Place live, chilled lobsters into the pot. Boil for two minutes. Remove from pot with tongs and place in a bowl, or kitchen sink, full of ice cubes and/or icy cold water for 20 minutes. Gently shake excess moisture from lobsters as you remove them from the ice water.