Section 10-142 - Number of shareholdersA. For purposes of chapters 1 through 17 of this title, the following identified as a shareholder in a corporation's current record of shareholders constitutes one shareholder: 1. Three or fewer co-owners.2. Any corporation, partnership, trust, estate or other entity.3. The trustees, guardians, custodians or other fiduciaries of a single trust, estate or account.B. For purposes of chapters 1 through 17 of this title, shareholdings registered in substantially similar names constitute one shareholder if it is reasonable to believe that the names represent the same person.