Section 8-701 - General rule(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 § 1-101 of this article;(3) A domestic limited liability company, as defined in § 4A-101 of this article;(4) A foreign limited liability company, as defined in § 4A-101 of this article;(5) A partnership, as defined in § 9A-101 of this article;(6) A limited partnership, as defined in § 10-101 of this article, including a limited partnership registered as a limited liability limited partnership under § 10-805 of this article;(7) A foreign limited partnership, as defined in § 10-101 of this article;(8) A business trust, as defined in § 1-101 of this article, excluding a real estate investment trust; or(9) Another 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.(b) Unless the declaration of trust provides otherwise, a real estate investment trust may convert to an other entity by: (1) Approving the conversion in accordance with § 8-702 of this subtitle; and(2) Filing for record with the Department articles of conversion executed in the manner required by Title 1 of this article.(c) An other entity may convert to a real estate investment trust by complying with § 8-702 of this subtitle and filing for record with the Department: (1) Articles of conversion executed in the manner required by Title 1 of this article; and(2) A declaration of trust, which shall include the name of the converting other entity, executed in the manner required by § 8-202 of this title and otherwise complying with this title.Amended by 2014 Md. Laws, Ch. 551,Sec. 1, eff. 10/1/2014.Amended by 2014 Md. Laws, Ch. 550,Sec. 1, eff. 10/1/2014.Added by 2013 Md. Laws, Ch. 528,Sec. 2, eff. 10/1/2013.Added by 2013 Md. Laws, Ch. 527,Sec. 2, eff. 10/1/2013.