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<p class="MsoNormal">It is allowed in Washington as of June 2014 I believe. Should be able to keep same EIN.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Jimmy Garg, Esq.<o:p></o:p></p>
<p class="MsoNormal">Jimmy Garg, PLLC<o:p></o:p></p>
<p class="MsoNormal">300 Lenora Street # 1063<br>
Seattle, WA 98121 <o:p></o:p></p>
<p class="MsoNormal">206-580-3790 (p) 206-736-3218 (f)<o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Douglas Scott<br>
<b>Sent:</b> Wednesday, December 14, 2022 11:11 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] change from Inc to LLC<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Real Estate Company wants to change entities from an Inc to an LLC. Under Washington law this can be done by filing Articles of Conversion. We want to make sure there is no GAIN associated with this. If the Company would be required to
apply for a new EIN, then provisions of Code Section 366 may apply which means gain recognition since the assets that were assigned to one EIN have been re-assigned to a new and different EIN. Would the new LLC be able to keep the same EIN? <o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:13.5pt;font-family:"Open Sans",sans-serif;color:#6E8F94">DOUGLAS W. SCOTT</span></b><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">Rainier Legal Advocates|LLC</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">465 Rainier Blvd. N., Suite C </span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">Issaquah, Washington 98027 </span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">425.392.8550 (tel)</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">425.392.2829 (fax)</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><a href="http://www.rainieradvocates.com/" target="_blank"><span style="font-family:"Georgia",serif;color:#1155CC">www.rainieradvocates.com</span></a><o:p></o:p></span></p>
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