Illinois Code § 805 ILCS 10/5

A professional corporation organized under this Act may consolidate or
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merge only with another domestic professional corporation organized under
this Act to render the same specific professional service or related
professional services or with a domestic limited liability company organized under the Limited Liability Company Act to render the same specific professional service or related professional services
and a merger or consolidation with any foreign
corporation or foreign limited liability company is prohibited. A professional association organized under the
"Act to Authorize Professional Associations", approved August 9, 1961, as
amended, may merge with a professional corporation formed under this Act by
complying with Section 4 of this Act. A conversion to or from a professional corporation under the Entity Omnibus Act is permitted only if the converted entity is organized to render the same specific professional service or related professional services.

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