First S-Corp is a federal tax designation and not a legal form of entity in all states. You have to have some type of underlying legal entity to elect S-Corp status with the IRS. Even in states that recognize S-Corp as a form of entity you still are not really an S-corp until you file a 2553 with the IRS and get it approved, since that is the same process you would have to go through to make an LLC an S-corp and LLC is such a flexible form of entity, why would you not create an LLC?

Military retirement pay is often considered marital property that should be divided upon divorce. there are a number of factors, including the length of marriage, the time period that the marriage and the military service overlapped, and the earnings and property of the non-service member spouse. You should contact an attorney very familiar with military retirement issues in Divorce in Nebraska -- not all divorce attorneys are versed in military retirement.
By the way, while most lawyers require a retainer and provide "full representation" which means that they handle your matter for you and charge for everything, some attorneys sell "unbundled" or "limited" legal services where you pay for just what you need and can afford. For example, some attorneys will give you an hour or two at a set price to review your issue and give you advice based on the law, prepare letters for you to sign, or sell the paperwork for the court filings; then you can proceed on your own, but knowing that your paperwork is correct and having a road map as to how to proceed. Or who will attend a hearing for a flat fee. Neighborhood Law Office is a law firm offering unbundled legal services.

jim
Jim@NeighborhoodLawOffice.com

NOTICE— The Legal Information contained in this answer is provided solely for informational purposes to assist the layperson in understanding general legal concepts and terms, it is not legal advice nor does it create an attorney-client relationship between you and me or my law firm.