Illinois Divisions and Consolidations Instructions are a set of guidelines used by the Illinois Department of Financial and Professional Regulation for the division and consolidation of a business entity. The instructions are designed to ensure that the process of dissolving or combining business entities is done correctly and in compliance with state law. There are two types of Illinois Divisions and Consolidations Instructions: Division Instructions and Consolidation Instructions. Division Instructions are the guidelines that need to be followed when dividing up a business entity into separate entities. The instructions provide details on how to properly dissolve a business and what paperwork needs to be filed. Consolidation Instructions are the guidelines that need to be followed when combining two or more business entities into one. The instructions provide details on how to properly combine entities and what paperwork needs to be filed.