Qualified dividend definition

Qualified dividend means a dividend received by a corporation during the tax year from a corporation that is an insurer, whether or not the insurer is engaged in business in Montana, if at the time of each dividend payment at least 80% of each class of stock of the insurer was owned, directly or indirectly, by the corporation receiving the dividend.
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Qualified dividend means a dividend received by a corporation during the tax year from a
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Qualified dividend means any distribution or dividend paid or made by the Borrower or Parent to its respective stockholders equal to the amount of any regularly scheduled payments then due and payable on either (a) Debt of WCA Corp. existing on the Closing Date or (b) Debt of WCA Corp. incurred after the Closing Date so long as such Debt described in this clause (b) has a maturity date at least six months after the scheduled Termination Date.
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Examples of Qualified dividend in a sentence

  • Qualified dividend income is, in general, dividend income from taxable U.S. corporations and certain foreign corporations (including foreign corporations incorporated in certain countries having a comprehensive tax treaty with the United States, or the stock of which is readily tradable on an established securities market in the United States).

  • Qualified dividend income generally includes dividends received from domestic corporations and qualified foreign corporations.

  • Interest from U.S. obligations 4a b Net long-term capital gain exclusion (from worksheet in instructions) 4b c Qualified dividend exclusion 4c d Other subtractions (See instructions) (Attach statement) 4d e Total subtractions.

  • Qualified dividend income shall not in- clude any amount which the taxpayer takes into account as investment income under section 163(d)(4)(B).

  • To compute the marginal tax rate on qualified dividends received by the primary earner, you need to comptue the marginal tax rate with respect to qdiv2.qdiv1 Qualified dividend income, primary earner.

  • Qualified dividend income of an individual or other non-corporate U.S. Holder will be subject to a maximum U.S. federal income tax rate of 20%.

  • Trust generated for the year:- Interest income class $5- Qualified dividend income class $40- Net short-term capital gain class $15- Net long-term capital loss in 28% class ($325)- Net long-term capital gain in 25% class $175- Net long-term capital gain in 28% class $350 To determine the character of the $100 received by the beneficiary it is necessary to go through the income of the trust tier by tier.

  • Qualified dividend income received in respect of Broadband HOLDRS by U.S. receipt holders who are individuals, trusts and estates will be eligible for U.S. federal income taxation at preferential rates.

  • Qualified dividend income generally includes dividends paid to individuals, trusts and estates by domestic C corporations and certain qualified foreign corporations.

  • Dividends paid to a non-corporate U.S. stockholder generally will not qualify for the 20% tax rate for “qualified dividend income.” Qualified dividend income generally includes dividends paid to most U.S. non-corporate taxpayers by domestic C corporations and certain qualified foreign corporations.

Related to Qualified dividend

  • Dividend Payout Ratio means, at any date of determination, the ratio, expressed as a percentage, of (a) the sum of, without duplication, of all dividends paid by the Parent Guarantor on account of any common stock or preferred stock of the Parent Guarantor, except dividends payable solely in additional Equity Interests of the same class, to (b) Funds From Operations, in each case for the four consecutive fiscal quarters of the Parent Guarantor most recently ended.

  • Dividend means any dividend (whether interim or final) resolved to be paid on Shares pursuant to the Articles.

  • Ex-Dividend Date means the first date on which shares of the Common Stock trade on the applicable exchange or in the applicable market, regular way, without the right to receive the issuance, dividend or distribution in question, from the Company or, if applicable, from the seller of Common Stock on such exchange or market (in the form of due bills or otherwise) as determined by such exchange or market.

  • Annual Fixed Dividend Rate means, for any Subsequent Fixed Rate Period, the annual rate (expressed as a percentage rate rounded down to the nearest one hundred-thousandth of one percent (with 0.000005% being rounded up)) equal to the sum of the Government of Canada Yield on the applicable Fixed Rate Calculation Date plus 2.16%.

  • Dividend Payment Date means February 15, May 15, August 15 and November 15 of each year.

  • Early Preference Share Valuation Date means the date specified as such in the relevant Early Preference Share Redemption Notice which shall fall not less than one day and not more than 180 days following the day such Early Preference Share Redemption Notice is given. The Early Preference Share Redemption Notice may provide that such date is subject to adjustment in accordance with certain disruption or adjustment events, as determined by the Calculation Agent.