Okla. Stat. tit. 54, § 54-500-1102A: Conversion

CONVERSION.

(a) An organization other than a limited partnership may

convert to a limited partnership, and a limited partnership may

convert to another organization pursuant to this section and

Sections 90 through 92 of this act and a plan of conversion, if:

(1) the other organization’s governing statute authorizes the

conversion;

(2) the conversion is not prohibited by the law of the

jurisdiction that enacted the governing statute; and

(3) the other organization complies with its governing statute

in effecting the conversion.

(b) A plan of conversion must be in a record and must include:

(1) the name and form of the organization before conversion;

(2) the name and form of the organization after conversion; and

(3) the terms and conditions of the conversion, including the

manner and basis for converting interests in the converting

organization into any combination of money, interests in the

converted organization, and other consideration; and

(4) the organizational documents of the converted organization.