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When your corporation is going out of business,
what you need to do is file a certificate of dissolution
to wind down the affairs of the company.
Following the filing of a certificate of dissolution, you have three years to wind down the affairs of the company.
What you do is provide for the creditors of the company first and if there’s money left over,
and if there’s money left over, you distribute it to the stockholders proportionate to their share interest.
At IncNow we’d be happy to help you file a certificate of dissolution.