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 Grade Point Average (GPA) is a summary statistic that represents a studentâs average performance in their studies over a stated period of time, such as one semester. Being numerical, GPAs are often calculated to two decimals.