Section 33-604 - Number of shareholders(a) For purposes of sections 33-600 to 33-998, inclusive, the following identified as a shareholder in a corporation's current record of shareholders constitutes one shareholder: (1) Three or fewer co-owners;(2) a corporation, partnership, trust, estate or other entity;(3) the trustees, guardians, custodians or other fiduciaries of a single trust, estate or account.(b) For purposes of sections 33-600 to 33-998, inclusive, shareholdings registered in substantially similar names constitute one shareholder if it is reasonable to believe that the names represent the same person.Conn. Gen. Stat. § 33-604
( P.A. 94-186, S. 19, 215.)