Facebook F8 Facebook F8 Facebook F8 (pronounced ""eff eight"") is a mostly-annual conference held by Facebook, intended for developers and entrepreneurs who build products and services around the website. It is hosted in the San Francisco Bay Area, California, previously in San Francisco (until 2016) and now in San Jose, in Silicon Valley. Previous events have started with a keynote speech by Facebook founder Mark Zuckerberg, followed by various breakout sessions concentrating on specific topics. Facebook has often introduced new features, and made new announcements, at the conference. The "F8" name comes from Facebook's tradition of 8 hour hackathons. The scheduling of
S corporation if it: A limited liability company (LLC) is eligible to be taxed as an S corporation under the check-the-box regulations at § 301.7701-2. The LLC first elects to be taxed as a corporation, at which point it becomes a corporation for tax purposes; then it makes the S corporation election under section 1362(a). Shareholders must be U.S. citizens or residents (not nonresident aliens), and must be natural persons, so corporations and partnerships are ineligible shareholders. However, certain trusts, estates, and tax-exempt corporations, notably 501(c)(3) corporations, are permitted to be shareholders. An S corporation may be a shareholder in another, subsidiary