C corp vs LLC vs S corp

Question C-Corp LLC S-Corp
Ownership Stock Membership Interest Stock
Owners No Restrictions No Restrictions Limited to 75
Management Officers & Directors Members or Managers Officers & Directors
Limited Liability of Owners Yes Yes Yes
Ownership Transfer Freely Freely Mostly free
Duration Perpetual Possible Indefinite
Choice of Tax Year Yes Restricted Restricted
Fringe Beneifits Yes Members Restricted Restricted
Tax Rates Double Taxation Your choice Flow thru
Profits Dividends Per Operating Agreement Flow thru