Nevada Code § 78.426

Preferred shares defined
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Preferred
shares means any class or series of shares of a resident domestic corporation
that under the articles of incorporation of the resident domestic corporation:
1. Is entitled to receive payment of
dividends before any payment of dividends on some other class or series of
shares; or
2. Is entitled in the event of any
voluntary liquidation, dissolution or winding up of the corporation to receive
payment or distribution of a preferential amount before any payments or
distributions are received by some other class or series of shares.

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