Wisconsin Code § 180.1407

Claims against dissolved corporation generally
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(1) A dissolved corporation may publish notice of its
dissolution and request that persons with claims, whether known
or unknown, against the corporation or its directors, officers or
shareholders, in their capacities as such, present them in accordance with the notice. The notice shall be published as a class 1
notice, under ch. 985, in a newspaper of general circulation in the
county in this state where the dissolved corporation’s principal
office or, if none in this state, in the county where its registered
office is or was last located. The notice shall include all of the
following:
(a) A description of the information that must be included in
a claim.
(b) A statement that the claim must be in writing and provide
a mailing address where the claim is to be sent.
(c) A statement that a claim against the dissolved corporation
or its directors, officers or shareholders is barred unless a proceeding to enforce the claim is brought within 2 years after the
publication date of the notice.
(2) Except as provided in sub. (3), if the dissolved corporation
publishes a newspaper notice in accordance with sub. (1), a claim
against the dissolved corporation or its directors, officers or
shareholders is barred unless the claimant brings a proceeding to
enforce the claim within 2 years after the publication date of the
newspaper notice, if the claimant is any of the following:
(a) A claimant who did not receive written notice under s.
180.1406.
(b) A claimant who delivered his or her claim to the dissolved
corporation by the deadline set under s. 180.1406 if the dissolved
corporation has not acted on the claim.
(c) A claimant whose claim is contingent or based on an event
occurring after the effective date of the dissolution.
(3) This section does not apply to the liability of a corporation for an additional assessment under s. 71.74, for an additional
assessment of real estate transfer fees under s. 77.26 or for sales
and use taxes determined as owing under s. 77.59.

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