KRS 271B.1-420: Number of shareholders.

(1) For purposes of this chapter, the following identified as a shareholder in a

corporation's current record of shareholders shall constitute one (1) shareholder:

(a) Three (3) or fewer co-owners;

(b) A corporation, partnership, trust, estate, or other entity;

(c) The trustees, guardians, custodians, or other fiduciaries of a single trust,

estate, or account.

(2) For purposes of this chapter, shareholdings registered in substantially similar names

shall constitute one (1) shareholder if it is reasonable to bel ieve that the names

represent the same person.