Special purpose reserves.

Del. Code tit. 8, § 171
in effect
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The directors of a corporation may set apart out of any of the funds of the corporation available for dividends a reserve or reserves for any proper purpose and may abolish any such reserve.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title8/c001/sc05/index.htmlFetched: 10/4/2026

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