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.
Bring the water to a rolling boil, and put in lobsters, one at a time. Bring water to a rolling boil over high heat. Place lobsters in the pot (head first), cover tightly, return to a boil as quickly as possible and start counting the time. Steam a lobster for 7 minutes per pound, for the first pound. Add 3 minutes per pound for each additional pound thereafter. See chart below for approximate cooking times. Regulate the heat if the froth starts to bubble over.