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Georgia Code - Corporations and Partnerships - Title 14, Section 14-2-142

Legal Research Home > Atlanta Lawyer > Corporations and Partnerships > Georgia Code - Corporations and Partnerships - Title 14, Section 14-2-142

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(a) For purposes of this chapter, the following identified as a shareholder in a corporation´s current record of shareholders constitute one shareholder:

(1) Three or fewer co-owners;

(2) A 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 this chapter, shareholdings registered in substantially similar names constitute one shareholder if it is reasonable to believe that the names represent the same person.

Last modified: April 27, 2006