Idaho Code § 53-2-1104

Filings required for conversion -- Effective date.
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(1) After a plan of conversion is approved:
(a) A converting limited partnership shall deliver to the secretary of state for filing articles of conversion, which must include:
(i) A statement that the limited partnership has been converted into another organization;
(ii) The name and form of the organization and the jurisdiction of its governing statute;
(iii) The date the conversion is effective under the governing statute of the converted organization;
(iv) A statement that the conversion was approved as required by this chapter;
(v) A statement that the conversion was approved as required by the governing statute of the converted organization; and
(vi) If the converted organization is a foreign organization not authorized to transact business in this state, the street and mailing address of an office which may be used for service of process under section 53-2-1105 (3), Idaho Code; and
(b) If the converting organization is not a converting limited partnership, the converting organization shall deliver to the secretary of state for filing a certificate of limited partnership, which must include, in addition to the information required by section 53-2-201 , Idaho Code:
(i) A statement that the limited partnership was converted from another organization;
(ii) The name and form of the organization and the jurisdiction of its governing statute; and
(iii) A statement that the conversion was approved in a manner that complied with the organization's governing statute.
(2) A conversion becomes effective:
(a) If the converted organization is a limited partnership, when the certificate of limited partnership takes effect; and
(b) If the converted organization is not a limited partnership, as provided by the governing statute of the converted organization.

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