Iowa Code § 490.1440 (2026)

Assets of a dissolved corporation that should be transferred to a creditor, claimant, or shareholder of the corporation who cannot be found or who is not competent to receive them shall be reduced to cash and deposited with the treasurer of state or other appropriate state official for safekeeping. When the creditor, claimant, or shareholder furnishes satisfactory proof of entitlement to the amount deposited, the treasurer of state or other appropriate state official shall pay such person, or the representative of such person, that amount. 89 Acts, ch 288, §160; 2021 Acts, ch 165, §186, 230 Referred to in §489.1112, 524.1305, 524.1310, 533.404, 556.6\n\nTue Dec 09 22:07:44 2025 Iowa Code 2026, Chapter 490 (142, 1) §490.1441, BUSINESS CORPORATIONS 124\n\n 490.1441 through 490.1500 Reserved.\n\n SUBCHAPTER XV FOREIGN CORPORATIONS Referred to in §490.120, 490.140, 490.933, 524.1805