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
3.0 GPA is equivalent to 85% on percentile scaleÃ 3.0 GPA is considered as âBâ grade; A 3.0 Grade Point Average (GPA) from a possible 4.0 total GPA is equal to a âBâ letter grade. GPAs are determined by a combination of course credits, individual grades and semester hours spent in the class.