§ 4A-1106

(a) The conversion of an other entity to a limited liability company shall be completed on the later of:

(1) The formation of the limited liability company in accordance with this title; or

(2) The effectiveness of articles of conversion filed for record with the Department.

(b) The conversion of a limited liability company to an other entity shall be completed on the effectiveness of articles of conversion filed for record with the Department.

(c) Articles of conversion are effective on the later of:

(1) The time the Department accepts the articles of conversion for record; or

(2) The future effective time of the articles of conversion set forth in articles of conversion that have been accepted by the Department for record.

(d) (1) (i) Except as provided in subparagraph (ii) of this paragraph, at the time the conversion of an other entity to a limited liability company is completed:

1. The other entity shall be converted to a limited liability company;

2. The conversion shall have the effects set forth in § 4A–1104 of this subtitle; and

3. The limited liability company shall be subject to all of the provisions of this title.

(ii) Notwithstanding § 4A–202 of this title, the existence of the limited liability company as a domestic limited liability company shall be deemed to have commenced on the date the other entity commenced its existence in the place in which the other entity was first incorporated, created, formed, or otherwise came into being.

(2) At the time the conversion of a limited liability company to an other entity is completed, the conversion shall have the effects set forth in §�4A–1104 of this subtitle.