Md. Code, Corporations and Associations § 8-701

(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.