Indiana Statutes

§ 23-1-28-3 — Prohibited distributions

Indiana·Title 23 BUSINESS AND OTHER ASSOCIATIONS·Art. 1 INDIANA BUSINESS CORPORATION LAW·Ch. 28 Distributions to Shareholders

A distribution may not be made if, after giving it effect:

(1)the corporation would not be able to pay its debts as they become due in the usual course of business; or
(2)the corporation's total assets would be less than the sum of its total liabilities plus (unless the articles of incorporation permit otherwise) the amount that would be needed, if the corporation were to be dissolved at the time of the distribution, to satisfy the preferential rights upon dissolution of shareholders whose preferential rights are superior to those receiving the distribution.

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Related

Winkler v. V.G. Reed & Sons, Inc.
638 N.E.2d 1228 (Indiana Supreme Court, 1994)
194 case citations
Rose v. Mercantile National Bank of Hammond
844 N.E.2d 1035 (Indiana Court of Appeals, 2006)
6 case citations

Legislative History

As added by P.L.149-1986, SEC.12.

Nearby Sections

15
§ 23-0.5-1-1
Short title
§ 23-0.5-1-2
Application
§ 23-0.5-1-4
Delivery of record
§ 23-0.5-1.5-10
"Filed record"
§ 23-0.5-1.5-11
"Filing entity"
§ 23-0.5-1.5-12
"Foreign"
§ 23-0.5-1.5-13
"General partnership"
§ 23-0.5-1.5-14
"Governance interest"
§ 23-0.5-1.5-15
"Governing person"
§ 23-0.5-1.5-16
"Interest"
§ 23-0.5-1.5-17
"Interest holder"
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