Indiana Code § 28-1-18.2-1.3

Control over another company; fiduciary ownership or control of shares
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Sec. 1.3. (a) A company or shareholder is considered to have control over another company if: (1) the company or shareholder, directly or indirectly, or acting through at least one (1) other person owns, controls, or has power to vote at least twenty-five percent (25%) of any class of voting securities of the other company; (2) the company or shareholder controls in any manner the election of a majority of the directors or trustees of the other company; or (3) the department determines, after notice and opportunity for hearing, that the company or shareholder, directly or indirectly, exercises a controlling influence over the management or policies of the other company.       (b) Notwithstanding any other provision of this chapter, a company is not considered to own or control another company by virtue of its ownership or control of shares in a fiduciary capacity, except as provided in subsection (a)(3) or if the company owning or controlling the shares is a business trust.

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