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Terms Used In North Carolina General Statutes 55A-14-40

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.

Upon liquidation of a corporation, the portion of the assets distributable to a creditor or member who is unknown or cannot be found shall be disposed of in accordance with Chapter 116B of the N.C. Gen. Stat.. (1955, c. 1230; 1981, c. 682, s. 13; 1993, c. 398, s. 1.)