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2017 Iowa Code
Title XII - BUSINESS ENTITIES
Chapter 490 - BUSINESS CORPORATIONS
Section 490.142 - Number of shareholders.

Universal Citation: IA Code § 490.142 (2017)
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1 BUSINESS CORPORATIONS, §490.142 490.142 Number of shareholders. 1. For purposes of this chapter, any of the following identified as a shareholder in a corporation’s current record of shareholders constitutes one shareholder: a. Three or fewer co-owners. b. A corporation, partnership, trust, estate, or other entity. c. The trustees, guardians of the property, custodians, or other fiduciaries of a single trust, estate, or account. 2. For purposes of this chapter, shareholdings registered in substantially similar names constitute one shareholder if it is reasonable to believe that the names represent the same person. 89 Acts, ch 288, §17 Wed Feb 08 04:06:58 2017 Iowa Code 2017, Section 490.142 (11, 1)
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