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Distribution period |
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Distribution period The few days between the Board of Directors' declaration of a stock dividend (declaration date) and the date of record, or the date an individual must own shares to be entitled to a dividend. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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409(o)(1)(C)(ii) dollar limit for determining the maximum account balance in an employee stock ownership plan subject to a five-year distribution period increases from $850,000 to $885,000. This means the distribution period cannot exceed the participant's life expectancy. As of the November 2006 distribution period, the OC amount is $574,236 and the target amount is at the floor amount of $1,431,697. |
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