(a) For purposes of this act, the following identified as a shareholder in a corporation's current record of shareholders constitutes one (1) shareholder:
(i) Three (3) or fewer coowners;
(ii) A corporation, partnership, trust, estate, or other entity;
(iii) The trustees, guardians, custodians, or other fiduciaries of a single trust, estate, or account; or (iv) One (1) data address.
(b) For purposes of this act, shareholdings registered in substantially similar names constitute one (1) shareholder if it is reasonable to believe that the names represent the same person.