Moving Assets from C-Corp to LLC

[William Thresh]

Need a little help here. My family has multiple companies that hold real estate and one that annoys me the most is a C-corp. We have a manufacturing business and diversified many years ago by buying real estate. That may have been the best way back then to finance through the C-Corp but now we are getting killed on taxes. What is the best way to transfer our properties from a C-Corp to an LLC? both companies are located in New York State. They are commercial properties.