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A person or company with a stake in a venture. Examples of participants include a shareholder, an employee in a company, or a policyholder in an insurance policy.


1. Of, relating to, or being an unusual class of preferred stock that participates with common stock in dividend increases according to a specified formula. For example, a participating preferred issue might require that any increases in dividends on common stock above $2 per share be shared equally with preferred. Compare nonparticipating.
2. Of or relating to a type of life insurance in which the insured shares in the insurer's investment success or lack of success. Owners of participating policies receive dividends from the insurer. Compare nonparticipating.
References in periodicals archive ?
This program involves samples of a product or a material being divided into two or more parts, with each participating laboratory testing one part of each sample.
certain participating interests acquired in an open market without a defined tax avoidance motive (referred to below as the "Open Market Exemption");
A total of 37 (61%) ICPs from the 61 hospitals participating in stimulated surveillance completed a survey to describe the resources available to hospitals and to assess experiences with surveillance activities.
Participating professionals in treatment schools received the on-site, ongoing consulting involved in full School Renaissance implementation.
Stated another way, if three requirements are satisfied, a class of stock will be deemed to be significantly participating in corporate growth.
participating interests in a "qualifying entity," certain participating interests that are "widely held and actively traded" that are not acquired with a defined tax avoidance motive (referred to below as the "Widely Held Exemption"),
At origination, the borrower should record the participating mortgage loan without allocating any of the proceeds to a liability related to the participation feature.
Students learn to be critically thoughtful, engaged, active, lifelong citizens by participating in Service-Learning activities.
In Gregg, 11/29/00, an Oregon district court treated the taxpayer, the founding member of a limited liability company (LLC), as materially participating in its business for Sec.
The new tax shelter disclosure (TSD) regulations do not alter substantive tax rules, but rather attack the problem by requiring persons participating in corporate tax shelter transactions to create, maintain, and provide to the IRS certain information about the transactions and persons associated with the transactions.

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