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    <title>Conversion of Limited Liability Company (LLC) to S Corporation</title>
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    <description>Conversion to an S Corporation is a federal tax-classification election that preserves limited liability and creates pass-through taxation; it requires that the entity meet ownership eligibility (permissible shareholders and shareholder limit), maintain a single class of stock, obtain unanimous shareholder consent, and file the IRS election form within the prescribed filing window, while separately complying with state registration and corporate governance requirements.</description>
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      <description>Conversion to an S Corporation is a federal tax-classification election that preserves limited liability and creates pass-through taxation; it requires that the entity meet ownership eligibility (permissible shareholders and shareholder limit), maintain a single class of stock, obtain unanimous shareholder consent, and file the IRS election form within the prescribed filing window, while separately complying with state registration and corporate governance requirements.</description>
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