DGCL 第8编 § 265 及 § 266条

特拉华州LLC转C-Corp法定转换指南及费用计算器

通过法律自动生效的方式，将您自筹资金的LLC转换为适合风险投资的特拉华州C公司。计算州政府申报费用，了解IRC第351条的免税规定，并遵循5步法律执行清单。

依据8 Del. C. § 265条的特拉华州LLC转C-Corp法定转换

特拉华州法律允许现有的本地LLC通过法律自动生效的方式转换为适合风险投资的C公司。所有资产、银行账户、合同及知识产权均保持不变，无需签署资产转让协议。

法定州申报费用

特拉华州公司注册处

转换证书（Corp-Conv表格）$230.00

公司注册证书（标准）$100.00

用于银行 / 风险投资尽职调查的认证副本

+$50.00

24小时加急处理

+$100.00

特拉华州公司注册处总费用：$380.00

为什么要转换为特拉华州C公司？

机构风险投资资金：Y Combinator、Andreessen Horowitz及其他主要机构基金因免税有限合伙人面临的UBTI税务风险，不会投资于LLC。

股票期权（ISO）：LLC无法发行法定激励股票期权。转换后可采用标准的10%至15%员工股权池。

IRC第1202条QSBS税收豁免：启动5年期限，以获得100%联邦资本利得税豁免（最高$10M或10倍成本基础）。

法定转换5步行动清单

已完成 5 个法定里程碑中的 0 个

步骤 1(6 Del. C. § 18-216)

LLC Member Consent & Plan of Conversion

The LLC members must formally approve a Plan of Conversion specifying the terms of converting membership units into corporate common stock.

交付成果：Written Consent of LLC MembersFormal Plan of Conversion

步骤 2(8 Del. C. § 265(b))

File Certificate of Conversion & Certificate of Incorporation

Simultaneously file the Certificate of Conversion (Form Corp-Conv) and the new Certificate of Incorporation with the Delaware Division of Corporations.

交付成果：Executed Certificate of Conversion ($230 fee)Certificate of Incorporation ($100 fee)

步骤 3(8 Del. C. § 108 & § 109)

Adopt Corporate Bylaws & Appoint Officers

The initial board of directors executes organizational resolutions adopting corporate bylaws, appointing executive officers, and setting the fiscal year.

交付成果：Corporate BylawsInitial Board of Directors Consent

步骤 4(8 Del. C. § 152 & IRC § 83(b))

Issue Common Stock Certificates & Execute 83(b) Elections

Cancel LLC membership units and issue new C-Corp stock certificates. If founder shares are subject to vesting, file Section 83(b) elections within 30 days.

交付成果：Common Stock Certificates / LedgerIRS Section 83(b) Elections (30-day window)

步骤 5(Rev. Rul. 84-111 & Treas. Reg. § 301.6109-1)

Final LLC Tax Return & IRS EIN Continuity

File a final Form 1065 partnership tax return for the LLC marked "Final Return" covering the pre-conversion tax period.

交付成果：Final Form 1065 (short-period)IRS Form 1120 corporate onboarding