I am very confused on this subject. Our PTA memberships are up on Sept. 30th. I have read that you can start your PTO before dissolving your PTA. How can you do this? How can we get rid of our assets in our PTA bank account so the state doesn't take them and still have money to put into another bank account. We need that money to start the new PTO. We have to file for a non-profit organization status, right? We will need money for insurance. How can we pay for these things from our PTA account without the State questioning where we are spending our money?