(2) Any claims received and approved after the report has been filed with the director shall be paid if the remaining assets are sufficient.
(3) When the report has been approved by the director the board of directors may proceed to liquidate the remaining assets and distribute them to the stockholders or other persons entitled to receive them according to their respective rights and interests without further report to the director. [Amended by 1959 c.138 §3; 1973 c.797 §243; 2019 c.678 §73]