| A regular corporation can be converted into an | | | | separate document. |
| S-Corporation in all fifty states. | | | | Conversion of an LLC is possible, provided those |
| A conversion of an LLC to a corporation is only | | | | states law permits such a conversion and the |
| recognized in some states. | | | | necessary filings are made in accordance with their |
| A conversion of a regular corporation to an LLC only | | | | respective laws. |
| recognized in some states | | | | Will the organization date of the resulting limited liability |
| A conversion of a sole proprietor to any other entities | | | | company be the same as the effective date of the |
| is also recognized in some states | | | | certificate of conversion? |
| For conversion; no coordination is necessary, because | | | | No. The date of organization will be the date the entity |
| the new articles of incorporation are an integral part of | | | | was originally created as a corporation. The record will |
| the Certificate of Conversion. The new articles of | | | | treat your limited liability company as a continuing entity, |
| incorporation appear as an exhibit to the Plan of | | | | not a new entity, even though it will be a limited liability |
| Conversion, and should not be submitted as a | | | | company after conversion. |