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After dissolving and winding up your LLC, you are required to file a certificate of cancellation with the SOS.

To complete the certificate of cancellation, you must provide: The SOS has a certificate of cancellation form including instructions that is available for download. Among other things, it includes a checkbox for indicating whether dissolution was made by a vote of all LLC members, and the specific required statement regarding a final tax return.

As further discussed below, if LLC members vote to dissolve, you do not need to file a certificate of dissolution, only a certificate of cancellation.

At a minimum, the certificate of dissolution must include your LLC’s name and SOS file number.

Unless your operating agreement states otherwise, these distributions generally must be on the basis of the value of each member’s contribution.

Finally, unless your formational documents provide otherwise, you must pay any remaining assets to members (a) for the return of their contributions to the LLC; and then (b) in the proportions in which members generally share in distributions.

As with the certificate of dissolution (discussed above), it can take many weeks to process your certificate of cancellation, but expedited service is available for an additional fee.

Be aware that your business name will become available for use by others after dissolution.

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