§ 10.142

10-142. Number of shareholders A. For purposes of chapters 1 through 17 of this title, the following identified as a shareholder in a corporation's current record of shareholders constitutes one shareholder: 1. Three or fewer co-owners. 2. Any corporation, partnership, trust, estate or other entity. 3. The trustees, guardians, custodians or other fiduciaries of a single trust, estate or account. B. For purposes of chapters 1 through 17 of this title, shareholdings registered in substantially similar names constitute one shareholder if it is reasonable to believe that the names represent the same person.