Moving an S Corporation from Florida to New York. Should I register as a foreign corporation or dissolve it? -

I am moving from Florida to New York and have an S corporation with 1 employee (myself). The company was incorporated in Florida a few years back. The company has yet to make any profit, but that will change as of Jan 1, 2010. Should I register to do business as a foreign corporation in NY or dissolve the corporation altogether? I believe there is a tax free reorganization option as well. Just trying to see what makes the most sense financially (and tax wise), as Florida has traditionally been business friendly.

First, find out what the consequences are of registering a Florida corporation as a foreign corporation in NY. Knowing New York, there is sure to be some tax implication.