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In addition to its directors, a corporation must have at least three officers: a president, a secretary, and a treasurer. A corporation may have other officers, including any number of vice presidents.
Hear this out loud PauseDirectors: appointed by shareholders to oversee the management of the corporation. Officers: appointed by directors to manage the day-to-day activities of the company.
Hear this out loud PauseNon community association corporations have Board members elected by the corporate shareholders. Officers are generally not elected by the membership as whole, but are instead elected by the Board of Directors.
Hear this out loud PauseIn US companies, officers are elected by the board of directors, and usually consist of a president and/or a chief executive officer, one or more vice presidents, a secretary, and a treasurer or chief financial officer. In larger enterprises, there may be many officers each with varying duties and responsibilities.
The Maryland Code is a compilation of the statutes and is generally organized by subject (e.g., Criminal Law Article, Family Law Article). The Supreme Court of Maryland, the highest court, promulgates rules that govern the practice and procedure in state courts.
§ 3-105. (6) A business trust party to a merger shall have the merger advised, authorized, and approved in the manner and by the vote required by its declaration of trust and the laws of the place where it is organized.
Hear this out loud PauseSome states require a corporation to have specific officers, such as president, treasurer and secretary. Otherwise, you have flexibility in how you organize corporation positions, and can have any number of officers needed to carry out your operations.
Maryland Taxation While you can still have an S Corporation in the state and enjoy the federal tax savings, it is an S Corporation for federal tax purposes only - not for state tax purposes, where the corporation will be treated as a regular C Corporation.