For business operations planning and tax purposes, most of my clients who plan the conversion you are considering to become effective at the start of a new tax year, assuming you are going to continue your Subchapter "S" status and flow through the revenue and expenses to your personal tax return to avoid paying taxes as an LLC.
Here is a quote from the SOS web site for Oregon on your other issues: "Information to Consider When Changing Your Business Type Change an Assumed Business Name Into a Business Entity - Corporation, LLC, Etc. If you are registered with an assumed business name but want to be filed as a corporation or LLC, you must cancel your assumed business name registration (PDF) and at the same time file your formation document, either articles of incorporation (PDF) or organization (PDF). We will waive the fee to cancel the ABN, if you send both documents in together and the name of the ABN is the same name that is being used for the new business entity.
If you would like to keep your assumed business name, you may amend it making the registrant/owner the new business entity that you are filing. This will allow use of the business name with or without the entity identifier (Inc., LLC etc.). Catch the PDF links here: ******* https://sos.oregon.gov/business/Pages/update-registration.aspx *******
Publié le 16/08/19