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Qualifying Share

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Qualifying share
Shares of common stock that a person must hold in order to qualify as a director of the issuing corporation.
Qualifying Share
A common share one must own in order to become eligible for the company's board of directors. It is important to note that qualifying shares are not, in themselves, different from other common shares.
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By leaving qualifying shares in the will to a discretionary trust no inheritance tax will be payable and if, following the owner's death, the company is sold the cash proceeds will be paid into the trust.
Wealth protection for the owners of family businesses; Wealth & ... by The Journal (Newcastle, England)
MIRROR MONEY ADVICE: To qualify you must have been the sole or first named joint-holder of a qualifying share account with a total balance of at least pounds 100, or owed at least pounds 100 on a mortgage or secured loan account at midnight on November 25, 1994 and December 31, 1996 and must have remained so until June 2, 1997.
Money: Halifax windfall snub by The Mirror (London, England)
AIM shares: Qualifying shares of companies trading on the Alternative Investment Market (AIM) that attract business property relief are free of IHT if held for a minimum of two years.
YOUR MONEY: Lessen tax impact; Inheritance Tax was a hot political ... by The Journal (Newcastle, England)
 
 
 
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