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Are all corporations’ issuers?

No, absolutely not. A company is called a corporation if they are legal structured as an “S-Corp” or “C-Corp”. Corporations can be a public or non-public company.

An issuer is a public company that “issues” their financial statements to the SEC and general public. Nonpublic corporations are not required to “issue” their financial statements with the SEC or the general public.

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