Section 239.61 - Completion of the conversion(a)Completion of the conversion.(1) In the plan of conversion, the mutual holding company must set a date by which the conversion must be completed. This date must not be more than 24 months from the date that the members approve the plan of conversion. The date, once set, may not be extended by the mutual holding company or by the Board. The mutual holding company must terminate the conversion if it is not completed by that date.(2) The conversion is complete on the date that the mutual holding company accepts the offers for stock of the resulting stock holding company.(b)Termination of the conversion.(1) The members may terminate the conversion by failing to approve the conversion at the members' meeting.(2) The mutual holding company may terminate the conversion before the members' meeting.(3) The mutual holding company may terminate the conversion after the members' meeting only if the Board concurs.(c)Voting rights for stockholders following conversion. The resulting stock holding company must provide the stockholders with exclusive voting rights.(d)Rights of savings account holders. The resulting stock holding company must provide a liquidation account for each eligible and supplemental eligible account holder under § 239.62(a)(1)-(3) .