(a) A partnership or limited partnership that has been converted pursuant to this article is for all purposes the same entity that existed before the conversion.
(b) When a conversion takes effect:
(1) All property owned by the converting partnership or limited partnership remains vested in the converted entity;
(2) All obligations of the converting partnership or limited partnership continue as obligations of the converted entity; and
(3) An action or proceeding pending against the converting partnership or limited partnership may be continued as if the conversion had not occurred.
Structure West Virginia Code