I was reading some of the older threads regarding electing Mark-to-Market. I was wondering what people would recommend. Is is adequate to elect Mark-to-Market status or is it better to form a Sub-S Corp which has elected Mark-to-Market? Unfortunatedly, my current tax accountant is not versed on the differences. I've been reading about this topic at other web sites but most of these sites appear to be accounting firms trying to sell services. Any help would be appreciated.