Iowa Code § 476.76: Reorganization defined.

For purposes of this subchapter unless the context otherwise requires, “reorganization” means either of the following:

1. The acquisition, sale, lease, or any other disposition, directly or indirectly, including by merger or consolidation, of the whole or any substantial part of a public utility’s assets.

2. The purchase or other acquisition or sale or other disposition of the controlling capital stock of any public utility, either directly or indirectly.