A Texas entity conversion has several steps. One of those steps includes the Texas plan of conversion. To convert your LLC to a corporation (or vice versa):
Review your entity’s formation documents;
Confirm that a conversion is permitted;
File a Certificate of Conversion with the Texas Secretary of State;
Include the Certificate of Account Status with your filing; and
Adopt a Texas plan of conversion and file it with the state.
As you can see, a Texas plan of conversion is only one step in the process of converting your LLC or corporation from one form into another. A Texas plan of conversion is typically included in the Certificate of Conversion filing.