2nd class s corp stock

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Second Class of S-Corp stock.

I have been receiving K-1s from an S Corp since 1996. Only my name and ssn has ever been listed on the K-1 (part II – Information about the shareholder). I have received distributions, paid taxes and claimed the losses from 1996 through 2008.

Now I am being told I only had “beneficial interest” in the company. That my stock was a “revocable gift” (however, I have never signed or seen any paper work to this effect).

Does this type of ownership qualify as a second class of stock? There were never any options, I never worked for the company.
 

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