Maryland § 8-701

§ 8-701.

    (a)    In this subtitle, “other entity” means:

        (1)    A Maryland corporation incorporated under Title 2 of this article;

        (2)    A foreign corporation, as defined in § 1–101 of this article;

        (3)    A domestic limited liability company, as defined in § 4A–101 of this article;

        (4)    A foreign limited liability company, as defined in § 4A–101 of this article;

        (5)    A partnership, as defined in § 9A–101 of this article;

        (6)    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;

        (7)    A foreign limited partnership, as defined in § 10–101 of this article;

        (8)    A business trust, as defined in § 1–101 of this article, excluding a real estate investment trust; or

        (9)    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 declaration of trust provides otherwise, a real estate investment trust may convert to an other entity by:

        (1)    Approving the conversion in accordance with § 8–702 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 real estate investment trust by complying with §�8–702 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)    A declaration of trust, which shall include the name of the converting other entity, executed in the manner required by § 8–202 of this title and otherwise complying with this title.