How to Convert Your Gaming LLC to C-Corp in Alaska (2026)

As your Alaska-based gaming LLC levels up, converting to a C-corp might be the strategic play for future growth. This guide outlines the process for your gaming business in 2026, covering key considerations and steps specific to Alaska. While navigating this conversion can be complex, Lovie's AI-powered platform simplifies the process, ensuring compliance and efficiency.

When to Convert

Conversion Steps

  1. Assess Your Current LLC Structure: Review your Alaska LLC's operating agreement, financial statements, and legal standing. Ensure all filings are up-to-date with the Alaska Division of Corporations, Business and Professional Licensing.
  2. Draft a Plan of Conversion: Create a formal plan outlining the conversion process, including the exchange of LLC membership interests for C-corp stock. This plan must comply with Alaska Statutes Title 10.
  3. Obtain Member Approval: Secure unanimous consent from all LLC members, unless your operating agreement specifies otherwise. Document the approval process in meeting minutes.
  4. File Articles of Incorporation with Alaska: Prepare and file Articles of Incorporation with the Alaska Division of Corporations, Business and Professional Licensing. The filing fee is $250 in 2026. Choose a registered agent located in Alaska.
  5. Notify the IRS: Obtain a new EIN (Employer Identification Number) from the IRS for your C-corp. File Form 8832, Entity Classification Election, to formally elect C-corp status if desired (though generally not needed after incorporating as a C-Corp).
  6. Transfer Assets and Liabilities: Transfer all assets and liabilities from your LLC to the newly formed C-corp. This includes bank accounts, intellectual property (game code, art assets), contracts, and debts.
  7. Update Licenses and Permits: Update all relevant licenses and permits to reflect the new C-corp entity. This may include business licenses, gaming licenses (if applicable), and software distribution agreements.

Start your formation with Lovie — $20/month, everything included.