Changing State of Incorporation to Delaware? Nesting LLC's?

[Chris M.]

Hey guys, so we have a business currently incorporated in the state of Oregon. After researching, we realized that since we will soon be filing our taxes as an S Corp due to exceeding $40,000 in NET income on a yearly basis, we believe our business would benefit from being incorporated in the state of Delaware with its lack of corporate income tax and lack of taxes on royalties/intangible assets. I have a couple questions on this:

1. Is it difficult to change your state of incorporation? Could we just file some papers with Oregon and switch to Delaware?

2. If #1 is not possible, would making our current business a member of a new LLC formed in Delaware work as part of a tax strategy?

Any other recommendations you guys have on changing the incorporated state of our business to Delaware would be great. We strongly believe our business will benefit in the years ahead based on the corporate tax laws in that state. Thanks for any help here!