Section 293-A:1.42 Number of Shareholders. - New Hampshire Statutes

For the purposes of this chapter:
      (a) The following identified as a shareholder in a corporation's current record of shareholders constitutes 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) Shareholdings registered in substantially similar names constitute one shareholder if it is reasonable to believe that the names represent the same person.

Source. 1992, 255:1, eff. Jan. 1, 1993.