Wisconsin Code § 181.1161

Conversion authorized
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(1m) A domestic corporation may convert to another type of domestic entity, or to any
type of foreign entity, pursuant to ss. 181.1161 to 181.1165 and a
plan of conversion if the conversion is permitted under the governing law of the converting entity and the governing law that is
to apply to the converted entity.
(2m) A foreign or domestic entity, other than a domestic corporation, may convert to a domestic corporation pursuant to ss.
181.1161 to 181.1165 and a plan of conversion if the conversion
is permitted under the governing law of the converting entity and
the converted entity will satisfy the definition of a corporation
under this chapter immediately after the conversion.

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