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
GPA stands for grade point average. It's usually on a 4 point scale with every A you've received getting 4 points, a B 3 and so on down. They average all of these grades from every class you've taken to get your GPA. The closer it is to 4 the better.