


Sole Proprietorship
• You file bankruptcy under Chapter 7 (liquidation) or Chapter 11 (reorganization) of the Bankruptcy Code
• You incorporate
• You are a sole proprietor and take in partners and operate as a partnership
• You are establishing a pension, profit-sharing, or retirement plan
Corporation
• You are a subsidiary of a corporation and currently use the parent’s corporate EIN
• You become a subsidiary of a corporation
• The corporation becomes a partnership or a sole proprietorship
• You create a new corporation after a statutory merger
• You receive a new corporate charter
Partnership
• You incorporate
• One partner takes over and operates as a sole proprietorship
• The partnership is terminated (no part of any business, financial operation, or venture of the partnership continues to be carried on by any of its partners in a partnership) and a new partnership is begun