In this section, “facts ascertainable outside the articles of conversion” includes: An action or a determination by any person, including: The real estate investment trust or other entity, as applicable; The trustees, directors, partners, members, officers, or other agents of the real estate investment trust or other entity; and Any other person affiliated with the real estate investment trust or other entity; and Any other event. Articles of conversion shall be filed for record with the Department. In a conversion of a real estate investment trust to an other entity, the articles of conversion shall set forth: The name of the real estate investment trust and the date of filing of the original declaration of trust with the Department; The name of the other entity to which the real estate investment trust will be converted and the place of incorporation or organization of the other entity; A statement that the conversion has been approved in accordance with the provisions of this subtitle; The manner and basis of converting or exchanging issued shares of beneficial interest of the real estate investment trust into shares of stock, membership interests, partnership interests, beneficial interests, or other ownership interests of the other entity, or other consideration, and the treatment of any issued shares of beneficial interest not to be converted or exchanged, any of which may be made dependent on facts ascertainable outside the articles of conversion; If the other entity is not organized under the laws of this State: The location of the principal office in the place where it is organized; and The name and address of the resident agent in this State; and Any other provision necessary to effect the conversion. In a conversion of an other entity to a real estate investment trust, the articles of conversion shall set forth: The name of the other entity, the date on which the other entity was first created, and the place of incorporation or organization of the other entity; The name of the real estate investment trust to which the other entity will be converted; A statement that the conversion has been approved in accordance with the provisions of this subtitle; The manner and basis of converting or exchanging any outstanding shares of stock, membership interests, partnership interests, beneficial interests, or other ownership interests of the other entity into shares of beneficial interest of the real estate investment trust, or other consideration, and the treatment of any outstanding shares of stock, membership interests, partnership interests, beneficial interests, or other ownership interests not to be converted or exchanged, any of which may be made dependent on facts ascertainable outside the articles of conversion; and Any other provision necessary to effect the conversion. The articles of conversion may contain a future effective time of the articles of conversion that is not later than 30 days after the articles of conversion are accepted for record.