Wisconsin Statutes
Wis. Stat. § 183.0704 (2026)
Known claims against dissolved limited liability company
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183.0704(1)(1) Except as otherwise provided in sub. (4), a dissolved limited liability company may give notice of a known claim under sub. (2), which has the effect provided in sub. (3).
183.0704(2)(2) A dissolved limited liability company may in a record notify its known claimants of the dissolution. The notice must do all of the following:
183.0704(2)(b)(b) State that a claim must be in writing and provide a mailing address to which the claim is to be sent.
183.0704(2)(c)(c) State the deadline for receipt of a claim, which may not be less than 120 days after the date the notice is effective under s. 183.0103 (5).
183.0704(3)(3) A claim against a dissolved limited liability company is barred if the requirements of sub. (2) are met and any of the following applies:
183.0704(3)(b)(b) If the claim is timely received but rejected by the company, all of the following apply:
183.0704(3)(b)1.1. The company causes the claimant to receive a notice in a record stating that the claim is rejected and will be barred unless the claimant commences an action against the company to enforce the claim within 90 days after the notice is effective under s. 183.0103 (5).
183.0704(3)(b)2.2. The claimant does not commence the required action within 90 days after the notice of rejection is effective under s. 183.0103 (5).
183.0704(4)(4) This section does not apply to a claim based on an event occurring after the date of dissolution, a liability that on that date is contingent, or a liability for an additional assessment under s. 71.74 or for sales and use taxes determined as owing under s. 77.59.
Notes of Decisions
Cited in 2
cases, 2019–2019 · leading case: Daniel Marx v. Richard L. Morris, 2019 WI 34, 925 N.W.2d 112.
Daniel Marx v. Richard L. Morris, 2019 WI 34, 925 N.W.2d 112. “, West 2018); Wis. Stat. § 183.0704 . ¶32 Unlike corporations, LLCs generally are not taxed at the entity level.”
Daniel Marx v. Richard L. Morris, No. 2017AP000146 (Wis. Apr. 2, 2019). “, West 2018); Wis. Stat. § 183.0704 . ¶32 Unlike corporations, LLCs generally are not taxed at the entity level.”
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