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Connecticut Nonstock Corporations Temporarily Allowed To Conduct Member Meetings Remotely

By Ray Casella & Elva M. Saltzman on June 8, 2020
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On May 13, 2020, Governor Lamont issued Executive Order 7NN which temporarily permits Connecticut nonstock corporations to hold member meetings remotely.

Prior to issuing the executive order, a member meeting was required to be held in person at a predetermined location. Unlike meetings of directors or trustees, remote participation in a member meeting (such as through conference calls, Zoom or Webex) was not permitted.

As a result of the coronavirus pandemic, Governor Lamont determined that for the protection of the public health, Connecticut nonstock corporations should be permitted to hold member meetings partly or solely by remote communication, without requiring any representatives of the corporation or its members to gather in a place.

The executive order allows member meetings to be held remotely if certain requirements are met:

  • The corporation must implement reasonable measures to verify that each person participating remotely is a member.
  • The members must have reasonable opportunity to participate in, and vote at, the meeting.
  • The members must have an opportunity to communicate, and to read or hear the proceedings of the meeting, substantially concurrently with the proceedings.
  • A notice of the meeting must describe the means of accessing the meeting remotely.

The executive order will continue until the end of the current declared state of emergency.

Photo of Ray Casella Ray Casella

Ray practices in all areas of federal, state and local tax law. He has extensive experience representing tax-exempt organizations including schools, private foundations and public charities. Ray regularly deals with federal and state income tax issues, Connecticut sales and use tax issues, federal…

Ray practices in all areas of federal, state and local tax law. He has extensive experience representing tax-exempt organizations including schools, private foundations and public charities. Ray regularly deals with federal and state income tax issues, Connecticut sales and use tax issues, federal and state payroll tax issues, and private foundation excise taxes.

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Photo of Elva M. Saltzman Elva M. Saltzman

Elva Saltzman is an associate in the firm’s Tax and Employee Benefits Practice Group, where she assists clients in matters related to federal and state taxation. She has experience in tax planning, mergers and acquisitions, enforcement and collection defenses, and other federal and…

Elva Saltzman is an associate in the firm’s Tax and Employee Benefits Practice Group, where she assists clients in matters related to federal and state taxation. She has experience in tax planning, mergers and acquisitions, enforcement and collection defenses, and other federal and state tax controversies. Elva started her career in tax law at Shipman and then joined a Big Four accounting firm in its business tax services group, where she assisted private equity clients with tax compliance, before returning to the Shipman team.

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  • Posted in:
    Corporate Governance and Compliance
  • Blog:
    Connecticut State & Local Tax Alert
  • Organization:
    Shipman & Goodwin LLP
  • Article: View Original Source

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