Section 55-7-23 - Shares held by nominees(a) A corporation may establish a procedure by which the beneficial owner of shares that are registered in the name of a nominee is recognized by the corporation as a shareholder. The extent of this recognition may be determined in the procedure.(b) The procedure may set forth:(1) The types of nominees to which it applies;(2) The rights or privileges that the corporation recognizes in a beneficial owner;(3) The manner in which the procedure is selected by the nominee;(4) The information that must be provided when the procedure is selected;(5) The period for which selection of the procedure is effective; and(6) Other aspects of the rights and duties created.N.C. Gen. Stat. § 55-7-23