Iowa Code § 491.107: Filing articles of merger or consolidation.

1. A duly executed and acknowledged copy of the articles of merger or consolidation shall be forwarded to the secretary of state for filing and recording as provided in section 491.5.

2. The procedure set forth in sections 491.6 through 491.9 shall be applicable to the filing of articles of consolidation or merger.

3. If as the result of a consolidation a new Iowa corporation is formed then the fees provided for in section 491.11 shall be applicable. If as the result of a merger an existing Iowa corporation becomes the survivor the articles of merger shall be deemed an amendment to its articles of incorporation and section 491.20 shall be applicable.