Liquidating distribution
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(Redirected from Liquidating dividend)
A liquidating distribution, sometimes called a liquidating dividend, is a type of nondividend distribution made by a corporation to its stockholders during its partial or complete liquidation. Like nondividend distributions, they are not paid out of the earnings and profits of the corporation. When a liquidating dividend occurs, it is considered to be a return of capital and not profit.
[edit] See also
[edit] External links
- Accounting for liquidating dividends (US GAAP)
- Atlantic Coast Entertainment Holdings: Liquidating Dividend Offers a Profit
- AMC Financial Holdings, Inc. Announces Liquidating Dividend
- Dividend Information A searchable database of dividend payouts and history for all stocks.
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