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Illegal Dividend

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Illegal dividend
A corporation's dividend that is declared in violation of its charter and/or of state laws, typically because of the way it is calculated.

illegal dividend
A declared dividend that violates the corporate charter or the laws of the state in which the firm is incorporated.

Illegal Dividend
A dividend that is calculated in such a way that it violates either the charter of the corporation or applicable laws. Illegal dividends are sometimes declared, but they may not be distributed.


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for window-dressing the bank's financial statements to conceal massive bad loans and authorizing illegal dividend payments,
The taxman is increasingly likely to argue that excessive or illegal dividends should be re-classed as earnings or be repayable to the company," he said.
Illegal Dividends -- Directors may be held personally liable to the corporation, or to the corporation's creditors in the event of dissolution or insolvency, for any
 
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