Utah Code § 16-1a-903: Plan of conversion.

(1) A domestic entity may convert to a different type of entity by approving a plan of conversion.

(2) A domestic entity shall ensure that the plan of conversion is in a record and contains:

(a) the converting entity's name, jurisdiction of formation, and type of entity;

(b) the converted entity's name, jurisdiction of formation, and type of entity;

(c) the manner of converting the interest in the converting entity into interest, securities, obligations, money, other property, or rights to acquire interests or securities;

(d) the proposed public organic record of the converted entity if the converted entity will be a filing entity;

(e) the full text of the private organic rules of the converted entity that are proposed to be in a record;

(f) the other terms and conditions of the conversion; and

(g) any other provision required by the law of this state or the organic rules of the converting entity.

(3) In addition to the requirements of Subsection (2), a plan of conversion may contain any provision not prohibited by law.