Wisconsin Code § 180.1326

Failure to take action
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(1) If an issuer corporation does not effectuate the corporate action within 60 days after
the date set under s. 180.1322 for demanding payment, the issuer
corporation shall return the deposited certificates and release the
transfer restrictions imposed on uncertificated shares.
(2) If after returning deposited certificates and releasing
transfer restrictions, the issuer corporation effectuates the corporate action, the corporation shall deliver a new dissenters’ notice
under s. 180.1322 and repeat the payment demand procedure.

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