(a) Regla general.— Una sociedad especial se considerará existente hasta que haya sido terminada. Una sociedad especial se considerará terminada sólo si:
(1) Se solicita la revocación de la opción para operar como sociedad especial, o se revoca la opción a instancias del Secretario, según se dispone en la sec. 30581(b) de este título.
(2) Se incumple con cualquiera de los requisitos señalados en la sec. 30551 de este título.
(3) Los socios acuerdan terminar con la existencia de la sociedad especial por una razón comercial válida. La terminación será efectiva desde la fecha de la notificación.
(b) En el caso de una fusión o consolidación entre dos (2) o más sociedades especiales, la sociedad especial resultante será considerada como la continuación de aquella de las sociedades especiales fusionadas o consolidadas cuyos socios posean más del cincuenta por ciento (50%) del interés en el capital y los beneficios de la sociedad especial resultante.
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