In-Kind Distribution

In-Kind Distribution

1. The act of giving away property or portions of property rather than selling it and then giving away the proceeds. For example, one may give one's house to an adult child in one's will.

2. See: Payment-in-Kind.
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Furthermore, when structured properly, an in-kind distribution of the annuity from a trust to the trust beneficiaries can be tax-free.
This makes calculating the fair market value of an in-kind distribution, or the total IRA value for purposes of calculating required minimum distributions (RMDs), relatively easy.
UN), a Canada-based income fund that provides oilfield services, has declared an in-kind distribution for the second quarter of 2008.
An in-kind distribution of property could also be considered a salary IRC [section][section] 3121 (a) and 3306(b) both define wages as "the cash value of all remuneration .
Other organizational activities through the Center include health clinics, sewing centers, Quranic reading courses, orphanages, scholarships for students, and financial a nd in-kind distribution for the poor.
Manousos explained that the exception accorded to oil and gas companies is based on the historical industry practice of in-kind distribution of the extracted products.
The Company will not receive any proceeds from the in-kind distribution or from any resales of these shares of common stock by the distributees.
The fundamental rationale for entering into an in-kind distribution partnership (i.
Advantages of taking in-kind distribution of employer securities include:
With regard to the treatment of passthrough entities, Treasury received a request that the in-kind distribution rules currently applicable only to oil and gas partnerships be made available to all in-kind partnerships, (55) a request for clarification regarding the application of the W-2 wage limitation in the context of partnerships, (56) as well as comprehensive comments regarding the application of section 199 to farmers' cooperatives.
Harvard University Withdraws Its Templeton China World Shareholder Proposals and Supports Templeton China World's Open-Ending Proposal with an in-Kind Distribution Feature
411 (d)(6) in-kind distribution requirements for certain employers maintaining ESOPs, but this relief did not apply to SESOPs.