How to assign 2 owners as shareholders when forming a company on incorporating?
Adriaan,
There are few differences between corporations and LLCs when it comes to listing the owners, and the differences often vary from state to state.
Typically when forming an LLC you would list either members (if the LLC is member-managed) or managers (if manager managed) on the Articles of Organization. With that being said some states (most notably New Mexico) do not require you to list any of those at all on the Articles. In any case, when you create an Operating Agreement for your LLC you would list all the members (and managers) and their percentage of ownership (called member interest), and have them sign.
In case of a corporation you would usually list officers of the corporation and sometimes directors on the Articles of Incorporation, but not shareholders. Therefore the shareholders will be listed in the Bylaws of the corporation in a manner similar to listing members of the LLC in Operating Agreement.
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