McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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Theodore, Alvin, and Simon are equal shareholders of Timeless Corp.(an S corporation).Simon wants to terminate the S election, but Theodore and Alvin disagree.Can Simon unilaterally elect to have the S election terminated? If not, what would Simon need to do to have the S election terminated?