{"id":8273,"date":"2016-11-25T07:01:54","date_gmt":"2016-11-25T14:01:54","guid":{"rendered":"http:\/\/www.keytlaw.com\/azllclaw\/?p=8273"},"modified":"2016-11-24T11:13:40","modified_gmt":"2016-11-24T18:13:40","slug":"tax-free-merger","status":"publish","type":"post","link":"https:\/\/www.keytlaw.com\/azllclaw\/2016\/11\/tax-free-merger\/","title":{"rendered":"Tax Free Merger of a Corporation into an LLC"},"content":{"rendered":"

Question<\/strong>:\u00a0 How do I convert my corporation into a limited liability company?<\/p>\n

Answer<\/strong>: Two ways – the easy way and the hard, but not too hard way.<\/p>\n

Easy Way<\/strong>:\u00a0 If your corporation does not have assets that have substantial value or contracts that cannot be assigned or transferred to the LLC without the consent of the other party to the contract then simply form a new LLC, dissolve the corporation and start doing business under the new LLC.\u00a0 If your corporation is an Arizona corporation and you dissolve it before or concurrently with forming your Arizona LLC the new LLC’s name can be identical to the corporation’s name.<\/p>\n

Harder Way<\/strong>:\u00a0 Form an Arizona LLC and merge the corporation into the LLC.\u00a0 The advantage of this method is that a merger causes the assets and liabilities of the corporation to become assets and liabilities of the LLC automatically as of the effective date of the merger.\u00a0 If the dissolution of the corporation would cause its shareholders to pay unwanted income taxes the merger method may avoid the tax.<\/p>\n

Example 1:<\/strong>\u00a0 World Wide Widgets, Inc. owns property that has a value of $101,000.\u00a0 The sole shareholder’s basis in his stock of the corporation is $1,000.\u00a0 If the corporation assigned the property to its shareholder before dissolving the shareholder would have taxable gain of $100,000 ($101,000 value of property – $1,000 adjusted basis of the stock).<\/p>\n

If the stock is a capital asset (held for more than one year) the shareholder in this case could be paying as much as 23.8% of the gain as federal income tax plus state income tax if the shareholder resides in a state that has a state income tax.\u00a0 Arizona’s tax rate for capital gains in 2016 is 4.5%.\u00a0 Therefore, if the shareholder is an Arizona resident and the stock is a capital asset the total federal and Arizona income tax on the $100,00 gain is $24,500 if the shareholder is not subject to the 3.8% federal surtax on net investment income or $28,300 if the shareholder is subject to the surtax.\u00a0 Yikes!\u00a0 Who wants to pay federal and state income tax if it can be avoided.<\/p>\n

The good news is that if the corporation is taxed as an S corporation or a C corporation and the LLC is taxed as an S corporation or a C corporation the merger can be a tax free reorganization under Section 368(a)(1)(F)<\/a> of the Internal Revenue Code.\u00a0 By carrying out the “F” merger the shareholder can eliminate the income tax.<\/p>\n

Example 2:<\/strong>\u00a0 Same facts as example 1 except the corporation taxed as a C or an S corporation merges into an LLC taxed as a C or an S corporation.\u00a0 Result:\u00a0 $0 income tax instead of $24,500 or $28,300.<\/p>\n

Conclusion<\/strong>:\u00a0 Ask your CPA to tell you in writing what would be the income tax consequences to you if you were to dissolve your corporation.\u00a0 If dissolution will cause you to pay federal and\/or state income tax you do not want to pay then do an F reorganization, i.e. merge your corporation into an LLC that is taxed as a C or S corporation.<\/p>\n

P.S.\u00a0 If your surviving LLC will be an Arizona LLC hire me, Richard Keyt to prepare the merger documents and to consummate the tax-free merger.\u00a0 Call me at 480-664-7478 if you have questions or to get started.<\/p>\n","protected":false},"excerpt":{"rendered":"

Question:\u00a0 How do I convert my corporation into a limited liability company? Answer: Two ways – the easy way and the hard, but not too hard way. Easy Way:\u00a0 If your corporation does not have assets that have substantial value or contracts that cannot be assigned or transferred to the LLC without the consent of the other party to the contract then simply form a new LLC, dissolve the corporation and start doing business under the new LLC.\u00a0 If your corporation is an Arizona corporation and you dissolve it before or concurrently with forming your Arizona LLC the new LLC’s name can be identical to the corporation’s name. Harder Way:\u00a0 Form an Arizona LLC and merge the corporation into the LLC.\u00a0 The advantage of this method is that a merger causes the assets and liabilities of the corporation to become assets and liabilities of the LLC automatically as of the effective date of the merger.\u00a0 If the dissolution of the corporation would cause its shareholders to pay unwanted income taxes the merger method may avoid the tax. Example 1:\u00a0 World Wide Widgets, Inc. owns property that has a value of $101,000.\u00a0 The sole shareholder’s basis in his stock of the corporation is $1,000.\u00a0 If the corporation assigned the property to its shareholder before dissolving the shareholder would have taxable gain of $100,000 ($101,000 value of property – $1,000 adjusted basis of the stock). If the stock is a capital asset (held for more than one year) the shareholder in this case could be paying as much as 23.8% of the gain as federal income tax plus state income tax if the shareholder resides in a state that has a state income tax.\u00a0 Arizona’s tax rate […]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[8,51,12,38],"tags":[],"class_list":["post-8273","post","type-post","status-publish","format-standard","hentry","category-faqs","category-how-do-i","category-llcs-corporations","category-tax-issues"],"yoast_head":"\nTax Free Merger of a Corporation into an LLC - Arizona LLC Law %<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.keytlaw.com\/azllclaw\/2016\/11\/tax-free-merger\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Free Merger of a Corporation into an LLC\" \/>\n<meta property=\"og:description\" content=\"Question:\u00a0 How do I convert my corporation into a limited liability company? Answer: Two ways – the easy way and the hard, but not too hard way. Easy Way:\u00a0 If your corporation does not have assets that have substantial value or contracts that cannot be assigned or transferred to the LLC without the consent of the other party to the contract then simply form a new LLC, dissolve the corporation and start doing business under the new LLC.\u00a0 If your corporation is an Arizona corporation and you dissolve it before or concurrently with forming your Arizona LLC the new LLC’s name can be identical to the corporation’s name. Harder Way:\u00a0 Form an Arizona LLC and merge the corporation into the LLC.\u00a0 The advantage of this method is that a merger causes the assets and liabilities of the corporation to become assets and liabilities of the LLC automatically as of the effective date of the merger.\u00a0 If the dissolution of the corporation would cause its shareholders to pay unwanted income taxes the merger method may avoid the tax. 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