Hi Wayne,
Just read your very informative article from Murdok. In the article you say that to dissolve an S corp is a can of worms, why?
I launched my second ecommerce company in May of 02 in Massachusetts. I incorporated as an S corp. In October of 02 I moved to New York. I decided that since the company was not a huge success (yet) that there was really no reason for me to keep a corporation in Mass while living in NY.