(a) In this subtitle, “other entity” means:
(1) A foreign corporation, as defined in § 1–101 of this article;
(2) A domestic limited liability company, as defined in § 4A–101 of this article;
(3) A foreign limited liability company, as defined in § 4A–101 of this article;
(4) A partnership, as defined in § 9A–101 of this article;
(5) A limited partnership, as defined in § 10–101 of this article, including a limited partnership registered as a limited liability limited partnership under § 10–805 of this article;
(6) A foreign limited partnership, as defined in § 10–101 of this article;
(7) A business trust, as defined in § 1–101 of this article; or
(8) Another form of unincorporated business formed under the laws of this State or the laws of the United States, another state of the United States, a territory, possession, or district of the United States, or a foreign country.
(b) Unless the charter provides otherwise, a Maryland corporation may convert to an other entity by:
(1) Approving the conversion in accordance with § 3–902 of this subtitle; and
(2) Filing for record with the Department articles of conversion executed in the manner required by Title 1 of this article.
(c) An other entity may convert to a Maryland corporation having capital stock by complying with § 3–902 of this subtitle and filing for record with the Department:
(1) Articles of conversion executed in the manner required by Title 1 of this article; and
(2) Articles of incorporation, which shall include the name of the converting other entity, executed in the manner required by Title 2 of this article and otherwise complying with the Maryland General Corporation Law.
Structure Maryland Statutes
Title 3 - Corporations in General -- Extraordinary Actions
Subtitle 9 - Conversions of Corporations
Section 3-902 - Approval of Conversion
Section 3-903 - Articles of Conversion
Section 3-904 - Effect of Conversion
Section 3-905 - Exchange or Conversion of Interests or Stock