Dissolving a Corporation (WA) | Practical Law
This Note explains the choices and steps needed to voluntarily dissolve and wind up a Washington corporation by board and shareholder action, including a discussion of logistical and practical considerations. This Note also examines dissolution before issuance of shares or when the corporation is insolvent, administrative dissolution by the Washington Secretary of State (SOS) and reinstatement, and judicial dissolution by shareholders, creditors, or the board of directors. This Note also contains procedural guidance for filing the required documents with the SOS, notifying creditors, and making shareholder distributions.