Hi,

1) I believe a qsub can have c corps and s corps as its subs.

2) I can't answer that (re:: LLCs).

3) The election is from Form 8869. Here's what the instructions read...Form 8869 must be signed and dated by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other corporate officer (such as tax officer) authorized to sign the parent’s S corporation return.

Thanks,

Mike D'Avolio