North Carolina Code § 54B-37

Merger of mutual and stock associations.
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(a) Any State mutual association and any State stock association, organized or operating, may merge to form a single stock association. The procedure to effect such a merger shall be as follows:
(1) The mutual association involved shall convert separately to a stock association, as provided under G.S. 54B-33.
(2) The two stock associations shall then merge to form a single stock association, as provided in G.S. 54B-35.
(b) Any State mutual association, and any State stock association organized or operating may merge to form a mutual association. The procedure to effect such merger shall be as follows:
(1) The stock association involved shall convert separately to a mutual association, as provided under G.S. 54B-34.
(2) The two mutual associations shall then merge to form a single mutual association, as provided in G.S. 54B-35.
(b1) Nothing in this section shall be construed to prevent a simultaneous conversion-merger in subsections (a) and (b) of this section.
(c) The Commissioner of Banks is hereby empowered to promulgate rules and regulations to facilitate such a merger of mutual with stock associations.

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