Carnival Corporation & PLC is a dual-listed corporation, i.e., a corporate structure that joins separate corporations in a common economic enterprise. The dual-listed corporation (DLC) was formed by Carnival Corporation, a corporation headquartered in Florida, and Carnival PLC, a British company headquartered in Southampton, England. Zolt Sabo, Ilija Janev, and Stefan Vidojkovic (The Seafarers) were workers aboard a cruise ship, working for Cunard Celtic Hotel Services, Ltd., a company that operated under the corporate umbrella of Carnival Corporation & PLC. The Seafarers sustained back injuries while working aboard the cruise ship and collected benefits in accordance with their employment contract. However, the Seafarers became unsatisfied with their compensation and believed that their contracts unfairly limited it. In July 2012, Sabo, Janev, and Vidojkovic filed a class action lawsuit against Carnival Corporation and Carnival PLC, alleging failure to provide maintenance and cure in accordance with general US maritime law and the Jones Act, a federal statute that provides legal remedies not guaranteed under general maritime law. The defendants filed a motion to dismiss, asserting that the Seafarer’s claims should be dismissed because the court lacked jurisdiction over Carnival PLC, and Carnival Corporation was shielded from liability due to its corporate form. In the Seafarer’s final response, the plaintiffs made clear that they were only suing Carnival Corporation & PLC, the dual-listed corporation, and further asserted that the DLC was a suable entity because it was in reality a corporation, the Carnival Corporation & PLC was subject to corporation by estoppel, among other claims. For the first claim, the Seafarers argued that Carnival Corporation & PLC resembled a corporation in many ways and claimed that “Carnival Corporation & PLC operate[s] as a single enterprise sufficient to establish personal jurisdiction over both entities as a single operation.” Is this enough to qualify Carnival Corporation & PLC as a corporation? What would the DLC need to have done to be considered as a corporation and thus usable by the plaintiffs? What are the requirements for corporation by estoppel? Does corporation by estoppel apply in this case?