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dividends in arrears

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dividends in arrears
Dividend payments on cumulative preferred stock that have been passed by a firm's directors. These dividends must be brought up to date before any payments are made to common stockholders. Any payments of dividends in arrears go to the current holders of the preferred stock regardless of who held the stock when the dividend was passed. Also called accumulated dividend.


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Exchange of a corporation's outstanding preferred stock with dividends in arrears for other corporate stock.
Using recapitalization to transfer voting control to younger ... by Ellentuck, Albert B. / The Tax Adviser
At June 30, 2007, the amount of unpaid dividends in arrears on our Series 2 Preferred totaled approximately $4.
LSB Industries, Inc. Reports Record Results for the 2007 Second ... by Business Wire
Hecla was not previously eligible to file a shelf registration due to the existence of dividends in arrears to holders of the Company's Preferred B stock, which have now been paid.
Hecla Files Shelf Registration Statement by Business Wire
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