I have a client that was originally organized as an LLC in state 'A' which made an election to be taxed as an S Corp. They recently engaged an attorney to convert the entity from state 'A' LLC to Delaware corporation.
I think this qualifies as an F reorganization but I'm second guessing myself.
Would the entity retain its tax status as an S Corporation? Would it retain the same EIN? I'm thinking I have a simple "name change" on the 1120S under the EIN that the entity has been filing under since inception.