capital distribution

It is very unlikely that companies using the model articles will issue shares with capital distribution rights.

The petitioner had "class C" shares, which gave her rights to dividends and capital distribution in a liquidation.

It had its own distribution company (Capital Distribution).

Upon providing such notice, a broker-dealer would become subject to closer supervision and would be prohibited from making capital distributions.

Proceeds from any sale will be returned to shareholders "as a matter of priority by way of the most appropriate method of capital distribution".

It also provides information on the share capital distribution limit and the types of distribution which are of interest to the Treasury Solicitor.

At Cowen, partners are paid a modest base salary and receive a hefty year-end capital distribution, a big part of which is reinvested.

This structure is central to the allocation and control of capital, ensuring all forms of capital distribution and entitlement.

The effect was that their "labour theory of value" was disconnected from their theory of capital distributions.

Last year, we reviewed the largest banks' capital plans in light of stress test results and used the information to guide approvals of planned capital distributions.

The distributor was Capital Distribution Co. of Derby, CT.

They will not apply, however, where the beneficiary of the capital distribution is a company or is an individual resident or domiciled outside the United Kingdom.

The Treasury Solicitor's share capital distribution limit of £4,000 is based on the belief that this is the average cost of putting a company into liquidation.

Capital distributions from a Limited company can occur as a result of a member's voluntary liquidation, and resulting profits are subject to CGT.

Returns of capital distributions are not treated as capital-gains; rather, they reduce the basis of the stock and are not taxed until the basis is fully recovered.

If the shareholders subsequently liquidate the vendor company, there will be a capital distribution within s122 TCGA 1992, so an additional "layer" of tax will have become payable.

"Required actions would vary based on the severity of the situation, but could include restrictions on growth, capital distributions, and executive compensation, as well as capital raising or asset sales."

Managements of such thrift units are under pressure to realize some of that idle value for shareholders, he said, perhaps through excess capital distributions, hefty dividends, mergers or share repurchases.

As the chart shows, total return can be much higher than principal-only return because it includes dividends and capital distributions paid by the fund in addition to the changes in principal value.

The Treasury Solicitor generally has no interest or jurisdiction in respect of share capital distributions - or other matters relating to a company - that were made or dealt with prior to a company's dissolution.

Cowen's partnership agreement provides that any partner who leaves and competes with Cowen automatically forfeits two-thirds of the immediately preceding year's retained capital distribution and one-third of the prior year's distribution.

A Trust Unit with high Return of Capital distributions will often attract a higher market value because the Return of Capital portion of the distribution is tax deferred until the unit is sold.

A taxpayer was not entitled to elect to deduct the entire allowable expenditure on certain shares in computing the taxable gain on a capital distribution under s 72(4), CGTA 1979, as the distribution was not small.

Looking first at the tax side, there is a formal concession (ESC C16) which allows the shareholders to seek clearance from HMRC for the cash withdrawal to be treated as a capital distribution liable to CGT.

The capital stress testing framework that we have developed is a dynamic way of looking at potential threats to capital in the context of the company's ability to replace capital through its earnings power, the current level of capital, and plans for capital distribution.