The California General Corporation Law authorizes a corporation (Section 162) to convert into a domestic other business entity (Section 167.7).    The GCL, however, does not permit a corporation to convert to a foreign other business entity (Section 171.07).  The Corporations Committee of the Business Law Section of the California Lawyers Association would like to see that change and has sponsored legislation, SB 288 (Jones), to make that happen.  This is a repeat of an effort that began last year but that was placed on hold with the onset of the Covid-19 pandemic.