State Law Statutory Conversion - F Reorg?

Technical topics regarding tax preparation.
#1
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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.
 

#2
HowardS  
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Southern Pines, NC
Sounds like domestication. Delaware allows this, the attorney could verify it. See if this helps:
https://www.fortenberrylaw.com/llc-domestication/
Retired, no salvage value.
 

#3
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FL
yes and yes
Steve
 


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