(a) Cualquier sociedad o compañía de responsabilidad limitada sujeta a tributación como corporación, según las disposiciones del Subtítulo A del Código de Rentas Internas de Puerto Rico de 1994, durante su último año contributivo comenzado con anterioridad al 1 de enero de 2011, y que para el primer año contributivo comenzado después del 31 de diciembre de 2010 hubiera estado sujeta a tributación bajo las disposiciones de este capítulo podrá, no más tarde del 31 de diciembre de 2011, efectuar una reorganización bajo la sec. 30144(g)(1)(F) de este título a los efectos de cambiar su forma de organización a corporación y retrotraer, para propósitos de esta parte, el efecto de dicha reorganización al primer día del primer año contributivo comenzado después del 31 de diciembre de 2010, sujeto a aquellos requisitos que establezca el Secretario por reglamento, carta circular u otro medio de comunicación general.
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