United States · New York

Stock certificate requirements for a New York corporation

NY BCL §§ 508 and 506 govern stock certificates in New York. The required content tracks federal MBCA standards, with New York-specific provisions on form and signing.

Governing statute
New York Business Corporation Law (BCL)
NY BCL § 508Form of share certificates; uncertificated shares
NY BCL § 506Consideration and payment for shares
NY BCL § 626Shareholders' derivative action
NY BCL § 504Authorized shares; statement of rights
NY BCL § 622Action by directors without meeting
At a glance
  • BCL § 508 prescribes content: corporation name, state of incorporation, shareholder name, class and number of shares, par value
  • Two signatures required: chairperson/president/VP and secretary/treasurer or assistant; facsimile permitted
  • Section 508(c) permits the corporation to issue uncertificated shares, with notice to the holder of the rights and restrictions
  • Transfer restrictions and securities-law legends must be conspicuously stated to bind transferees
  • Replacement of lost certificates governed by BCL § 510 on satisfactory proof of loss

Required content under BCL § 508

A New York stock certificate must state:

  • The name of the corporation and the state under whose laws it is organized
  • The name of the registered shareholder
  • The class and number of shares represented, and the series if applicable
  • The par value of the shares, or a statement that they are without par value
  • If the corporation has multiple classes or series of shares with different rights, a statement of those rights, or alternatively, a statement that the corporation will provide a description of those rights without charge on request

Section 504 requires the statement of rights to be complete enough that a shareholder can determine the relative rights of the class held without further inquiry.

Signing and uncertificated shares

NY BCL § 508(b) requires two officer signatures on a stock certificate. The combinations are: the chair, vice-chair, president, or any vice-president, plus the secretary, assistant secretary, treasurer, or assistant treasurer. Facsimile signatures are permitted, and many New York corporations issue certificates with printed officer signatures and a corporate seal.

Section 508(c) permits the corporation to issue uncertificated shares. Where uncertificated shares are issued, the corporation must send a written notice to the shareholder describing the rights, preferences, and restrictions of the shares, effectively delivering on paper what would otherwise appear on the face of a certificate.

Transfer restrictions and legends

New York follows the general US approach: transfer restrictions are enforceable against transferees who took with notice. To establish notice, the restriction must be conspicuously stated on the face of the certificate (for certificated stock) or in a notice delivered to the holder (for uncertificated). Securities-law legends for Rule 506 private placements and equivalent state exemptions are standard for shares issued in financings.

Replacement of lost certificates

BCL § 510 governs replacement of lost, stolen, or destroyed certificates. The corporation may issue a new certificate on receipt of an affidavit of loss, an indemnity bond against future claims (often calibrated to the value of the shares), and payment of a reasonable fee. The original certificate is cancelled in the corporation's stock ledger; the replacement carries a new certificate number.

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