Glossary • Updated 2026
Domestication
A state-law procedure moving an entity’s domicile while preserving its legal continuity.
In detail
Available only where both states authorize the specific conversion pair.
Preserves EIN, contracts, licenses, and history, unlike dissolve-and-reform.
File conversion instruments in both states and confirm acceptance in writing.
Where it matters
More definitions
Sources
- Cal. Rev. & Tax Code; 8 Del. C.; Wyo. Stat. Title 17; FTB/SOS glossaries