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Payments from fund or corporate cash flow. May include dividends from earnings, capital gains from sale of portfolio holdings and return of capital. Fund distributions can be made by check or by investing in additional shares. Funds are required to distribute realized capital gains (if any) to shareholders at least once per year if they are not to be taxed by the fund itself. Some corporations offer Dividend Reinvestment Plans (DRP).


1. A situation in which a security's or market's trading volume is higher on a given trading day than the previous trading day without any price appreciation. This is taken as an indicator that the security or market has hit its highest price and will soon decline.

2. The payment of the assets in an IRA or other retirement account to the account holder or his/her beneficiary. Distributions usually begin after retirement, but may begin before with the payment of applicable penalties.

3. A dividend paid to a company's or mutual fund's shareholders.

4. An institution's consistent sale of a single security over a long period of time as opposed to all at once. This is done to avoid causing fluctuations in price. See also: Accumulation.
References in periodicals archive ?
Key words: continuous univariate distributions; discrete univariate distributions; multivariate distributions; probability distributions.
Evidently, Form 5452 must be filed by an S corporation only in,the year it has no AAA or previously taxed income (PTI) balance, and makes distributions in excess of its AE&P balance.
Election requirements for deferrals and distributions
Roth IRA distributions are subject to special rules, which are detailed below.
He received the second distribution in January 1990 and subsequent annual distributions in January of each year.
408(d)(3)(A): IRA distributions of previously taxed amounts may be rolled over only to another IRA.
Similar state-of-knowledge distributions apply to the other parameters involved in assessing the value of the measurand.
5, 2001, Page 791, clarifies these effective dates as follows: "For this purpose, distributions for calendar year 2001 do not include a distribution that is required to be made by April 1, 2001, for calendar year 2000, such as for an IRA owner or retired qualified plan participant who attains age 70.
19) Section 355(e) generally applies to distributions after April 16, 1997, unless certain transition rules apply.
In general, the entire amount in an IRA is included in a decedent's gross estate; as such, distributions are subsequently taxed to the beneficiary.

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