In order to convert from a LLC to a corporation in Texas, you must file a Certificate of Conversion. As part of that Certificate of Conversion, you must attach a new Certificate of Formation. Here is where it gets a little tricky. Trick #1: the Certificate of Formation must contain a statement that says the new entity is being formed subject to a Plan of Conversion which is on file at the address of the entity. This means there must be a Plan of Conversion in the corporate books. Trick #2: the Certificate of Formation must have the name, state of incorporation, organizational form and date of incorporation of the converting entity. As always, you should seek legal counsel when converting an entity.
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