Earlier someone asked whether they can convert their llc(limited liability company) into a corporation.  Yes you can, however I recommend that you consultant both your attorney and accountant before following the steps below.  Please note that you can also elect to have your llc taxed as a corporation without converting it to a llc.

First, all of the members of the llc must be in agreement (in accordance to the llc’s Operating Agreement) to  merge the llc into a newly formed corporation.  Second, after the merger the llc must be dissolved in accordance with the llc’s Operating Agreement.  If the llc does not have an Operating Agreement or if the Operating Agreement does not address dissolution, dissolve the llc according to your state’s statute (make sure to file the Articles of Dissolution with the Secretary of State).  Third,  have llc’s members exchange membership for shares in the corporation.  Fourth, contact your attorney to file certificate of merger with the Secretary of State’s office. Finally, contact the proper agencies to transfer the LLC’s permits and licenses to the corporation.

If your company is considering converting it’s llc to a corporation, schedule a consultation to discuss the pros and cons of doing so.