Share issuance generally requires appropriate corporate authorization, compliance with the Articles and bylaws, documentation of the issuance, and updating the corporation's stock ledger. Securities laws may also apply.

Swyft Filings offers corporation formation services and prepares and submits the state incorporation paperwork. Corporate formation generally creates the legal corporation first; tax classification and internal governance are separate concepts. For example, S corporation status is a federal tax election for an eligible entity rather than a different state-law corporation in every jurisdiction.