A. A plan of division of a domestic dividing entity may be amended either:

1. 1. In the same manner as the plan was approved if the plan does not provide for the manner in which it may be amended.

2. 2. By the governors or interest holders of the entity in the manner provided in the plan, except that an interest holder that was entitled to vote on or consent to approval of the division is entitled to vote on or consent to any amendment of the plan that will change any of the following:

   1. (a) The amount or kind of interests, securities, obligations, rights to acquire interests or securities, cash or other property or any combination of the foregoing, to be received by any of the interest holders of the domestic dividing entity under the plan.
   2. (b) The public organizational document or private organizational documents of any of the resulting entities that will be in effect immediately after the division becomes effective, except for changes that do not require approval of the interest holders of the applicable resulting entity under its governing statute or organizational documents.
   3. (c) Any other terms or conditions of the plan, if the change would adversely affect the interest holder in any material respect.

B. After a plan of division has been approved by a domestic dividing entity and before a statement of division becomes effective pursuant to section 29-2605, the plan may be abandoned:

1. 1. As provided in the plan.

2. 2. If not provided in the plan, either:

   1. (a) By the governors of the domestic dividing entity, unless prohibited by the plan.
   2. (b) In the same manner as the plan was approved.

C. If a statement of division has been delivered for filing with the appropriate filing authority, the plan of division may be abandoned only if the statement of division sets forth a delayed effective date under section 29-2605, subsection B, paragraph 4. A plan of division may be abandoned by delivering for filing with the appropriate filing authority on or before that delayed effective date a statement of abandonment, signed on behalf of the domestic dividing entity. A statement of abandonment takes effect on delivery for filing, and the division is abandoned and does not become effective. The statement of abandonment must contain all of the following:

1. 1. The name of the domestic dividing entity.
2. 2. The date on which the statement of division was filed.
3. 3. A statement that the division has been abandoned in accordance with this section.