Their psychology is bovine, their outlook crude and rare; They abandon vital matters to be tickled with a straw; But the straw that they were tickled with--the chaff that they were fed with-- They
convert into a weaver's beam to break their foeman's head with.
"I was hoping to start building work in September but I have to go through the planning process again as I want to
convert into flats instead of cottages."
Many practitioners believe that partnerships can
convert into LLCs easily and without tax ramifications, and so focus attention instead on the effort and cost of reorganizing S or C corporations into LLCs.