This was a while ago so I don't remember the specifics, but the reason the conversion was special is the lawyer was able to do it in a few days instead of several months. These issues are specific to Pennsylvania, which has really awful corporate law. Supposedly all of these things are trivial for other states, but I'm just speaking from personal experience (and of course I mostly listened to what the lawyers told me, but I have every reason to believe they were extremely good at what they do).