A. The unincorporated eligible entity, its members or interest holders, eligible interests and organic documents taken together are deemed to be a domestic business corporation, shareholders, shares and articles of incorporation, respectively and vice versa as the context may require; and

B. If the business and affairs of the unincorporated eligible entity are managed by a group of persons that is not identical to the members or interest holders, that group is deemed to be the board of directors.

4. Plan of merger. A plan of merger must include:

A. The name of each domestic or foreign business or nonprofit corporation or unincorporated eligible entity that will merge and the name of the corporation or unincorporated eligible entity that will be the survivor of the merger;

B. The terms and conditions of the merger;

C. The manner and basis of converting the shares of each merging domestic or foreign business corporation, memberships of each domestic or foreign nonprofit corporation and eligible interests of each merging domestic or foreign unincorporated eligible entity into shares or other securities, memberships, eligible interests, obligations, rights to acquire shares, or other securities or interest eligible interests, cash or other property or any combination thereof;

D. The articles of incorporation of any domestic or foreign business or nonprofit corporation or the organic documents of any domestic or foreign unincorporated entity to be created by the merger or, if a new domestic or foreign business or nonprofit corporation or unincorporated entity is not to be created by the merger, any amendments to the survivor's articles of incorporation or organic documents; and