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Liquidating distribution

A liquidating distribution (or liquidating dividend) is a type of nondividend distribution made by a corporation or a partnership to its shareholders during its partial or complete liquidation. Liquidating distributions are not paid solely out of the profits of the corporation. Instead, the entire amount of shareholders' equity is distributed. When a…

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Liquidating distribution

Nodes12
Edges11
Triples0
Avg. degree1.83
Density0.166667
Components1

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liquidating shareholders assets corporation equity creditors dividend distribution made case liquidations liquidation liabilities distributions paid shareholders' distributed company bankruptcy type

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