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 Parboil the lobster so you don't end up with a nicely grilled outside and raw inside. Drop the lobster in a pot of boiling water, remove after five minutes and shock in an ice bath to stop it from cooking any further.  Slice the lobster lengthwise all the way through into two halves.