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Under Connecticut law, an LLC is not required to have an operating agreement. In 2017, Connecticut enacted the Connecticut Uniform Limited Liability Company Act (?CULLCA?), which applies to all limited liability companies in Connecticut.
To officially dissolve your LLC, you must follow certain steps. Step 1: Follow the process in your Operating Agreement. ... Step 2: Check your business tax accounts. ... Step 3: Close your tax and state accounts. ... Step 4: Close your business tax withholdings. ... Step 5: Close your unemployment tax account.
Certain modifications under California law. Idaho, Iowa, Nebraska and Wyoming have already adopted RULLCA.
What typically has to be done. Notifying creditors that the LLC is dissolved. Closing out bank accounts. Canceling business licenses, permits, and assumed names. Paying creditors or establishing reserves to pay them. Paying taxes. Filing final tax returns and reports.
File an Application for Certificate of Withdrawal with Connecticut SOTS. You can write on the forms in ink or you can type in your information. There are Connecticut SOTS forms available but you do not have to use them. You may draft your own documents.
To transfer ownership of a Connecticut LLC, the current owner must first file Articles of Amendment with the Connecticut Secretary of State. Then, the new owner must file a Certificate of Amendment with the Connecticut Secretary of State.
When filing as a C-Corp, your LLC will need to pay the 21% federal corporate income tax rate along with the 7.5% Connecticut corporate tax rate.
There is no charge to file a dissolution. Please follow these steps to file: Once you have successfully filed the dissolution your business will be dissolved. There will be no additional review by our office, and you won't be required to file past due annual reports.