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Liquidating Dividend
(redirected from Liquidating Dividends)

    Also found in: Wikipedia 0.01 sec.
Liquidating dividend
Payment by a firm to its owners from capital rather than from earnings.
Liquidating Dividend
A dividend paid to shareholders out of a company's capital or assets, rather than its earned income. That is, a liquidating dividend occurs when a company pays more than its total profit in dividends. This usually happens when shareholders believe that the company is no longer sustainable or profitable. Therefore, liquidating dividends are considered a return of shareholders' investments, rather than profit on them. All of the firm's debts must be paid before it can pay liquidating dividends. See also: Final dividend.
liquidating dividend
A pro rata distribution of cash or property to stockholders as part of the dissolution of a business. For example, a firm may be liquidated because the officers believe its stock price does not adequately reflect the value of its assets. All debts and other obligations usually must be satisfied before issuance of a final liquidating dividend. A stock paying a liquidating dividend is indicated in stock transaction tables in newspapers by the symbol C, next to the dividend column. See also final dividend, General Utilities Doctrine.
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Continuation for Future Liquidating Distributions Since August 2006 net patent creditor payments to Siti, after 1/3 litigation fees owed to outside counsel, have amounted to $ 309,353 enabling Siti to pay this additional installment of liquidating dividends from these receipts, and from other interest-bearing funds retained since 2006.
Siti-Sites.com, Inc. Announces Liquidating Dividend Installment of ... by PR Newswire
In effect, the Court found that GAAR will be invoked where a tax avoidance arrangement is designed to circumvent the provisions of the Act which would treat liquidating dividends to shareholders as taxable dividends.
Surplus strip offends GAAR by Holmes, Lindsay J. / LawNow
These distributions are considered liquidating dividends.
Country Wide Transport Announces Payout of Final Liquidating Dividend by Business Wire
 
 
 
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