(a) If no filing is required by this chapter for the abandonment of a merger, interest exchange, or conversion, the merger, interest exchange, or conversion is abandoned:
(1) as provided by the procedures in the plan of merger, exchange, or conversion; or
(2) if no abandonment procedures are provided by the plan, in the manner determined by the governing authority of the abandoning entity.
(b) A filing of a certificate of abandonment under Section 4.057 is not required for the abandonment of a merger, interest exchange, or conversion if no filing is required under Subchapter D to make the merger, interest exchange, or conversion effective.