Flipping Sentences and Verb Agreement

Solution 1:

Yes. What you are referring to is called subject-complement agreement. When you have a subject and complement that differ in number, the conjugation of the verb is determined by the number of the subject, not the complement.

Example 1:

• One of the things is feelings. ("One" - singular subject; "is" - third-person singular)
• Feelings are one of the things. ("Feelings" - plural subject; "are" - third-person plural)

Example 2:

• The States are the Union.
• The Union is the States.

Example 3:

• John and Jack are the first team to arrive.
• The first team to arrive is John and Jack.