Mich. Comp. Laws § 484.7

Sec. 7. (1) A telephone corporation formed under this act may convert into a domestic limited liability company if the telephone corporation satisfies the requirements applicable to the conversion of a business organization into a domestic limited liability company under section 709 of the Michigan limited liability company act, 1993 PA 23, MCL 450.4709. A telephone corporation that converts into a domestic limited liability company under this subsection is treated as a corporation for state income tax filing purposes as provided under section 339 of the income tax act of 1967, 1967 PA 281, MCL 206.339, unless that converted entity is a disregarded entity for federal income tax filing purposes under the internal revenue code and its regarded owner is treated as a corporation for state and federal income tax purposes. (2) As used in this section, "business organization" means that term as defined in section 705a of the Michigan limited liability company act, 1993 PA 23, MCL 450.4705a.