Central Arizona Chapter of Enrolled Agents


Article XIV      Dissolution                               

14.01 Dissolution.  The dissolution or winding up of this Chapter shall follow the requirements of applicable Arizona law and be guided by the provisions of bylaws of the AzSEA and the NAEA bylaws. All records at the time of dissolution shall be collected and held in safekeeping as required by Arizona law by the Secretary. The Treasurer will ensure sufficient funds are paid in advance to secure these records for the time required by state law. This funding will take place before the financial books are closedIt shall be the obligation of the Treasurer to ensure that all other just debts and claims against the Chapter are paid.  Any funds remaining after payment of all debts and obligations shall be distributed to THE ARIZONA SOCIETY OF ENROLLED AGENTS, Inc.

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