# Corporations and Associations (GCA)

## Title 10. Limited Partnership Act

### Subtitle 7A. Conversions of Limited Partnerships

#### Section 10-7A-01

(a) In this subtitle, "other entity" means:

  (1) A Maryland corporation incorporated under Title 2 of this article;

  (2) A foreign corporation, as defined in Sec. 1-101 of this article;

  (3) A domestic limited liability company, as defined in Sec.?4A-101 of this article;

  (4) A foreign limited liability company, as defined in Sec.?4A-101 of this article;

  (5) A partnership, as defined in Sec. 9A-101 of this article;

  (6) A business trust, as defined in Sec.?1-101 of this article;

  (7) An other form of unincorporated business formed under the laws of this State or the laws of the United States, another state of the United States, a territory, possession, or district of the United States, or a foreign country; or

  (8) A foreign limited partnership, including a foreign limited partnership registered or denominated as a limited liability limited partnership under the laws of a state other than this State.

(b) Unless the partnership agreement provides otherwise, a limited partnership may convert to an other entity by:

  (1) Approving the conversion in accordance with Sec. 10-7A-02 of this subtitle; and

  (2) Filing for record with the Department articles of conversion executed in the manner required by Sec. 10-204 of this title.

(c) An other entity may convert to a limited partnership by complying with the requirements of Sec.?10-7A-02 of this subtitle and filing for record with the Department:

  (1) Articles of conversion executed in the manner required by Sec. 10-204 of this title; and

  (2) A certificate of limited partnership that complies with Sec.?10-201 of this title and, in the case of the conversion of an other entity to a limited liability partnership, Sec.?10-805 of this title, executed in the manner required by Sec.?10-204 of this title.

---

Md. Code Ann., Corps. & Ass'ns (as displayed at mgaleg.maryland.gov, October 16, 2026)