I have the following questions regarding filling out Form 2553:

1) An LLC was incorporated in mid-November. For the effective date of the S-corp election in Item E, should I use the mid-November date or 1/1/2014? I planned to use the mid-November date so that we could file for 2013 as an LLC taxed as S-Corp. If I do 1/1/2014, the 2013 business taxes would be based on partnership rules not S corp, correct?

2) For Item H, name of officer or legal representative, who is best to name here? Owner of the business, accountant or attorney?

Thanks!