To qualify for S corporation status, the corporation must meet the following requirements: 1  Be a domestic corporation. 2  Have only allowable shareholders May be individuals, certain trusts, and estates and. 3  Have no more than 100 shareholders.  Have only one class of stock.
Your grade point average (GPA) is calculated by dividing the total amount of grade points earned by the total amount of credit hours attempted. Your grade point average may range from 0.0 to a 4.0. For example: A = 4.00 grade points
A GPA (Grade Point Average) is one cumulative number to represent all of the marks earned during your undergraduate and postgraduate study to date. Each semester, your GPA is re-calculated to account for your most recent grades.lass Rank. Unlike in the UK, some US universities rank their students according to their GPA. The valedictorian is the student with the top GPA, while the salutatorian is the student with the second highest GPA.