Delaware Code § 8-301

Discontinuance of liquidation
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The liquidation of the assets and business of an insolvent corporation may be discontinued at any time during the liquidation proceedings
when it is established that cause for liquidation no longer exists. In such event the Court of Chancery in its discretion, and subject to such
condition as it may deem appropriate, may dismiss the proceedings and direct the receiver or trustee to redeliver to the corporation all of its
remaining property and assets.

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