Hello,
My husband and I created and LLC treated as S-Corp for tax purpose. We developed a subdivision and we currently have only two lots for sale, which we have not been able to sell so far because they are less desirable. We only have couple banks accounts, and a paid in full credit card. We have no other assets or liabilities. We moved to a different state last year and have not generated any revenue since then, only a few admin expenses. We decided to close the business and distribute the cash in the bank and transfer the two lots back to us. How can we do this?