Distribution period

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Distribution period

The few days between the Board of Directors' declaration of a stock dividend (declaration date) and the date of record, or the date an individual must own shares to be entitled to a dividend.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

Distribution Period

The time between the declaration date and the record date. The declaration date is the day on which the board of directors announces the amount of a dividend that will be distributed to common stockholders, while the record date is the day by which one much own stock in that company to be entitled to the dividend. Depending on the size of the dividend and the desirability of the stock, there may or may not be a rush to buy a stock during the distribution period.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
References in periodicals archive ?
As a Registered Investment Advisor ("RIA") we provide conflict-free counsel to individuals, families and trusts during the accumulation of asset phase or in retirement, including scheduled asset distribution periods.
There are tables with single and joint and survivor life expectancies for calculating required minimum distributions, as well as a "Uniform Lifetime Table," for determining the appropriate distribution periods. (10) See Appendix F.
Required minimum distributions from an individual account under a defined contribution plan during the owner's lifetime are calculated by dividing the employee's account balance by the applicable distribution period determined from the RMD Uniform Lifetime Table found in Appendix F.
IRA rules allow for extended distribution periods, stretching out over more than one generation with the proper beneficiary election.
The 2002 regulations set forth tables containing single and joint and survivor life expectancies for calculating required minimum distributions, as well as a "Uniform Life time Table" for determining the appropriate distribution periods. (9) See Q 497; Appendix F.
(3) The minimum required to be distributed each year is determined by dividing the post-1986 account balance as of the end of the preceding year by the applicable distribution period of the participant as found in the table.
The divisors (23.5 and 22.7) represent the respective distribution periods for ages 73 and 74, J's age as of Dec.
Because the new rules provide distribution periods at least as generous as under the former proposed regulations, for purposes of this article it is assumed that an IRA owner will elect to use the new roles when computing 2001 RMDs.
Section 4050.12(h) gives the PBGC discretion to extend the plan administrators filing and distribution periods when missing participants are found or in other unusual circumstances.
This article discusses the distribution options available to IRA beneficiaries, with an emphasis on opportunities to control the timing of the distribution period and actions that must be taken on a timely basis to achieve the desired outcome.
For distributions during the account owner's life, a longer distribution period (measured by the joint owner and last survivor life expectancy) may be used.

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