Idaho Code § 30-18-302

Plan of interest exchange.
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(1) A domestic entity may be the acquired entity in an interest exchange under this part by approving a plan of interest exchange. The plan must be in a record and contain:
(a) The name and type of the acquired entity;
(b) The name, jurisdiction of organization, and type of the acquiring entity;
(c) The manner of converting the interests in the acquired entity into interests, securities, obligations, rights to acquire interests or securities, cash, or other property, or any combination of the foregoing;
(d) Any proposed amendments to the public organic document or private organic rules that are, or are proposed to be, in a record of the acquired entity;
(e) The other terms and conditions of the interest exchange; and
(f) Any other provision required by the law of this state or the organic rules of the acquired entity.
(2) A plan of interest exchange may contain any other provision not prohibited by law.

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