2011 Wisconsin Laws 408.201 – Issuer
408.201(1)
(1) With respect to an obligation on or a defense to a security, an “issuer” includes a person that:
408.201(1)(a)
(a) Places or authorizes the placing of its name on a security certificate, other than as authenticating trustee, registrar, transfer agent or the like, to evidence a share, participation or other interest in its property or in an enterprise, or to evidence its duty to perform an obligation represented by the certificate;
408.201(1)(b)
(b) Creates a share, participation or other interest in its property or in an enterprise, or undertakes an obligation, that is an uncertificated security;
408.201(1)(c)
(c) Directly or indirectly creates a fractional interest in its rights or property, if the fractional interest is represented by a security certificate; or
408.201(1)(d)
(d) Becomes responsible for, or in place of, another person described as an issuer in this section.
408.201(2)
(2) With respect to an obligation on or defense to a security, a guarantor is an issuer to the extent of its guaranty, whether or not its obligation is noted on a security certificate.
408.201(3)
(3) With respect to a registration of a transfer, “issuer” means a person on whose behalf transfer books are maintained.