Illinois Code § 805 ILCS 180/35-10

Distribution of assets in winding up limited liability
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company's business. 

 
(a) In winding up a limited liability company's business, the assets of
the company must be applied to discharge its obligations to creditors,
including members who are creditors. Any surplus must be applied to pay in
money the net amount distributable to members in accordance with their right to
distributions under subsection (b) of this Section.

 
(b) Each member is entitled to a distribution upon the winding up of the
limited liability company's business, consisting of a return of all
contributions that have not previously been returned and a distribution of any
remainder in equal shares.

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