<div dir="ltr"><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><span style="font-size:12pt;font-family:Calibri,sans-serif">Posting for an attorney friend (and also my education).</span></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><span style="font-family:Calibri,sans-serif;font-size:12pt">Also, assume LLC contains dirt.</span><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><span style="font-size:12pt;font-family:Calibri,sans-serif"><br></span></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><span style="font-size:12pt;font-family:Calibri,sans-serif">------------------------------</span></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small"><span style="font-size:12pt;font-family:Calibri,sans-serif">Have you ever transferred an LLC (as a subsidiary) to
a parent company? I haven't.</span><br></div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small">

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt"> </span></p>

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt">What is process / paper trail for that. It would
seem that:</span></p>

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt"> </span></p>

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt">       1.   Current members
of LLC would need to surrender their units to the LLC;</span></p>

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt">       2.   LLC would issue
new Certificate of Units to parent company as sole member of subsidiary;</span></p>

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt">       3.   Amend Op
Agreement to reflect the actions of #1 and #2;</span></p>

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt">       4.   File Amended
Annual Report with SOS to accomplish the same.</span></p>

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt"> </span></p>

<p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><span style="font-size:12pt">Your thoughts </span></p><p class="MsoNormal" style="margin:0in;font-size:11pt;font-family:Calibri,sans-serif"><br></p></div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><p class="MsoNormal"><span></span></p></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div>