Idaho Code § 30-18-402

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

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