Has anyone had a client go from a regular "C" corporation to an LLC? I've heard it isn't as easy as if seems...and that they would be better to go to a subchapter "S".

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It depends on how they want to distribute profits. In a LLC the Articles of formation dictate distribution of profits and can be amended. With a S-Corp profits have to be distributed based on share ownership only. Since it is already a c-corp, it is much easier to form the S-corp compared to the LLC at this point.

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