"the our attorney" is what kills me here.  He is no longer your lawyer when you decide to walk away from this s corp. He is the s corp's lawyer and his duty is to the s corp.  In terms of what else you need to do:1. Tax implications of pass through taxation - check with your accountant/cpa on what paperwork you need now to prepare for next year's taxes.2. Make sure the Maine Secretary of State documentation is accurate -- you cannot change documents filed previously but you should fill out new documentation in conjunction with your former partner to ensure that you are no longer a principal of this company.3. Perhaps consult with your own private counsel -- try www.attorneypages.com