{"data":{"id":"us-ia/iowa-code-490.901","jurisdiction":"us-ia","citation":"Iowa Code § 490.901","heading":"Subchapter definitions.","body":"1. As used in this subchapter:\na. “Conversion” means a transaction pursuant to part 3.\nb. “Converted entity” means the converting entity as it continues in existence after a conversion.\nc. “Converting entity” means the domestic corporation that approves a plan of conversion pursuant to section 490.932 or the domestic or foreign eligible entity that approves a conversion pursuant to the organic law of the eligible entity.\nd. “Domesticated corporation” means the domesticating corporation as it continues in existence after a domestication.\ne. “Domesticating corporation” means the domestic corporation that approves a plan of domestication pursuant to section 490.921 or the foreign corporation that approves a domestication pursuant to the organic law of the foreign corporation.\nf. “Domestication” means a transaction pursuant to part 2.\ng. “Protected agreement” means any of the following:\n(1) A document evidencing indebtedness of a domestic corporation or eligible entity and any related agreement in effect immediately before the enactment date.\n(2) An agreement that is binding on a domestic corporation or eligible entity immediately before the enactment date.\n(3) The articles of incorporation or bylaws of a domestic corporation or the organic rules of a domestic eligible entity, in each case in effect immediately before the enactment date.\n(4) An agreement that is binding on any of the shareholders, members, interest holders, directors, or other governors of a domestic corporation or eligible entity, in their capacities as such, immediately before the enactment date.\n2. As used in subsection 1 and sections 490.920 and 490.930, “enactment date” means January 1, 2022, as it relates to domestications and January 1, 2009, as it relates to conversions.","path":["Title XII - BUSINESS ENTITIES (Ch. 486 - 504C)","Chapter 490 - BUSINESS CORPORATIONS","Subchapter IX - DOMESTICATION AND CONVERSION","Part 1 - PRELIMINARY PROVISIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/490.901.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"4228caa6c819a86ba1c057a4b0d8bd01561a092fb83cb1fa2f72a45f7fe04e97","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-490.900","next":"us-ia/iowa-code-490.902"},"notice":"GroundRules: Original legal text. Not legal advice."}