21-2016 Number of shareholders. - Nebraska Statutes

21-2016. Number of shareholders.(1) For purposes of the Business Corporation Act, the following, identified as a shareholder in a corporation's current record of shareholders, shall constitute one shareholder:(a) Three or fewer co-owners;(b) A corporation, partnership, limited liability company, trust, estate, or other entity; and(c) The trustees, guardians, custodians, or other fiduciaries of a single trust, estate, or account.(2) For purposes of the act, shareholdings registered in substantially similar names shall constitute one shareholder if it is reasonable to believe that the names represent the same person. SourceLaws 1995, LB 109, § 16.