Hi nyranger,
Thank you for asking. The process to convert S-Corp to LLC can be vary from state-to-state. First, you need to have the authorization from all shareholders. Then, you will need to file a form with the Secretary of State. For example, CA requires the certificate of conversion. Again, every state may be different so please contact the local Secretary of State for advice. Once you got your business converted from an S-corp to an LLC, inform the IRS. Please be aware of the tax consequences associated with the conversion and consult with local CPA if needed.
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