Utah Code § 48-2e-1142: Plan of conversion.

(1) A subject entity may convert to a domestic limited partnership or a domestic limited partnership may convert to a different type of entity under Sections 48-2e-1141 through 48-2e-1146 by approving a plan of conversion. The plan must be in a record and contain:

(a) the name of the converting subject entity or limited partnership;

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

(c) the manner of converting the interests in the converting subject entity or limited partnership into interests, securities, obligations, money, other property, rights to acquire interests or securities, or any combination of the foregoing;

(d) the proposed public organic record of the converted entity if it 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 partnership agreement of the converting limited partnership.

(2) In addition to the requirements of Subsection (1), a plan of conversion may contain any other provision not prohibited by law.