504.1404  Revocation of dissolution.
  1.  A corporation may revoke its dissolution within one hundred twenty days of its effective date.
  2.  Revocation of dissolution must be authorized in the same manner as the dissolution was authorized unless that authorization permitted revocation by action of the board of directors alone, in which event the board of directors may revoke the dissolution without action by the members or any other person.
  3.  After the revocation of dissolution is authorized, the corporation may revoke the dissolution by delivering to the secretary of state for filing, articles of revocation of dissolution, together with a copy of its articles of dissolution, that set forth all of the following:
  a.  The name of the corporation.
  b.  The effective date of the dissolution that was revoked.
  c.  The date that the revocation of dissolution was authorized.
  d.  If the corporation’s board of directors or incorporators revoked the dissolution, a statement to that effect.
  e.  If the corporation’s board of directors revoked a dissolution authorized by the members alone or in conjunction with another person or persons, a statement that revocation was permitted by action of the board of directors alone pursuant to that authorization.
  f.  If member or third-person action was required to revoke the dissolution, the information required by section 504.1403, subsection 1, paragraphs “e” and “f”.
  4.  Revocation of dissolution is effective upon the effective date of the articles of revocation of dissolution.
  5.  When the revocation of dissolution is effective, it relates back to and takes effect as of the effective date of the dissolution and the corporation resumes carrying on its activities as if dissolution had never occurred.
2004 Acts, ch 1049, §140, 192