§ 14a-14-23

14A:14-23. Reorganization under act of Congress; 'plan of reorganization' defined As used in sections 14A:14-24, 14A:14-25 and 14A:14-26, 'plan of reorganization' means a plan of corporate reorganization which has been ordered or confirmed by a court or by a commission or other agency of the United States, in a proceeding brought under any act of Congress providing for the reorganization of corporations. L.1968, c.350.