Why We Went Sub-S by Andrea Morgante "President of the corporation" is certainly not a title I could have imagined 12 years ago. I had just completed a graduate program in landscape design, moved to Vermont, and was anxious to learn the construction aspect of landscaping. Within a year I found myself working with three other landscapers, informally collaborating on design/ build jobs. We talked about formalizing the work arrangement, but mostly we just got jobs, hired each other, got paid, and started the process all over again. This changed when we learned that an older Going sub-S allowed us to be shareholders, officers, and employees. contractor in the area was ready to retire. We bought his client list, and that was the impetus
