21-20,157 Voluntary dissolution; unknown claims against dissolved corporation.
21-20,157. Voluntary dissolution; unknown claims against dissolved corporation.(1) A dissolved corporation may also publish notice of its dissolution and request that persons with claims against the corporation present them in accordance with the notice.(2) The notice shall:(a) Be published one time in a newspaper of general circulation in the county where the dissolved corporation's principal office, or, if none in this state, its registered office, is or was last located;(b) Describe the information that shall be included in a claim and provide a mailing address where the claim may be sent; and(c) State that a claim against the corporation will be barred unless a proceeding to enforce the claim is commenced within five years after the publication of the notice.(3) If the dissolved corporation publishes a newspaper notice in accordance with subsection (2) of this section, the claim of each of the following claimants shall be barred unless the claimant commences a proceeding to enforce the claim against the dissolved corporation within five years after the publication date of the newspaper notice:(a) A claimant who did not receive written notice under section 21-20,156;(b) A claimant whose claim was timely sent to the dissolved corporation but not acted on; and(c) A claimant whose claim is contingent or based on an event occurring after the effective date of dissolution.(4) A claim may be enforced under this section:(a) Against the dissolved corporation to the extent of its undistributed assets; or(b) If the assets have been distributed in liquidation, against a shareholder of the dissolved corporation to the extent of his or her pro rata share of the claim or the corporate assets distributed to him or her in liquidation, whichever is less, but a shareholder's total liability for all claims under this section may not exceed the total amount of assets distributed to him or her. SourceLaws 1995, LB 109, § 157.