What action is necessary for an effective corporate dissolution?

For an effective corporate dissolution, filing the necessary documents with relevant authorities is crucial. This process involves submitting forms such as the Articles of Dissolution to the appropriate governmental or regulatory body, which legally recognizes the dissolution of the corporation. Without this formal filing, the dissolution remains incomplete and the corporation may still be considered active and liable for taxes and other obligations.

Majority shareholder approval is important but it alone does not finalize the dissolution; it must be followed by appropriate documentation to ensure that the decision is enforceable. Completion of all corporate projects is not a prerequisite for dissolution, as the corporation may choose to dissolve even if some projects are still unfinished. Likewise, while public notification may be a good practice and beneficial for transparency, it does not replace the legal requirement of filing documents for the dissolution to occur officially. Thus, the act of filing necessary documentation is the definitive step in the dissolution process.