Determine how non liquidating distributions will be addressed

August 5th, 2019 Company will distribute

August 5th, 2019 Company will distribute $1.36 per share to stockholders Radnor, PA – (July 25, 2019) – Actua Corporation announced today that it will make a liquidating distribution of $1.36 per share to its stockholders of record as of July 29, 2019; payment of the liquidating distribution will be made on August 2, 2019.The aggregate distribution of approximately $43.5 million is being made in light of the recent receipt of additional cash related to sale of certain minority holdings and the resolution of outstanding liabilities on financial terms more favorable than originally anticipated.Liquidating distributions are not governed by the normal S corporation distribution rules.Instead, liquidation of an S corporation is governed by the same rules that apply to liquidation of a C corporation.Because the income of S corporations is taxed to the owners when the income is earned, a mechanism is needed to ensure that the shareholder is not taxed again when the earnings are distributed.This is done through a system of rules that track and adjust the shareholder’s stock basis.A liquidating dividend is a type of payment that a corporation makes to its shareholders during a partial or full liquidation.

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August 5th, 2019 Company will distribute $1.36 per share to stockholders Radnor, PA – (July 25, 2019) – Actua Corporation announced today that it will make a liquidating distribution of $1.36 per share to its stockholders of record as of July 29, 2019; payment of the liquidating distribution will be made on August 2, 2019.

The aggregate distribution of approximately $43.5 million is being made in light of the recent receipt of additional cash related to sale of certain minority holdings and the resolution of outstanding liabilities on financial terms more favorable than originally anticipated.

Liquidating distributions are not governed by the normal S corporation distribution rules.

Instead, liquidation of an S corporation is governed by the same rules that apply to liquidation of a C corporation.

Because the income of S corporations is taxed to the owners when the income is earned, a mechanism is needed to ensure that the shareholder is not taxed again when the earnings are distributed.

This is done through a system of rules that track and adjust the shareholder’s stock basis.

.36 per share to stockholders Radnor, PA – (July 25, 2019) – Actua Corporation announced today that it will make a liquidating distribution of

August 5th, 2019 Company will distribute $1.36 per share to stockholders Radnor, PA – (July 25, 2019) – Actua Corporation announced today that it will make a liquidating distribution of $1.36 per share to its stockholders of record as of July 29, 2019; payment of the liquidating distribution will be made on August 2, 2019.The aggregate distribution of approximately $43.5 million is being made in light of the recent receipt of additional cash related to sale of certain minority holdings and the resolution of outstanding liabilities on financial terms more favorable than originally anticipated.Liquidating distributions are not governed by the normal S corporation distribution rules.Instead, liquidation of an S corporation is governed by the same rules that apply to liquidation of a C corporation.Because the income of S corporations is taxed to the owners when the income is earned, a mechanism is needed to ensure that the shareholder is not taxed again when the earnings are distributed.This is done through a system of rules that track and adjust the shareholder’s stock basis.A liquidating dividend is a type of payment that a corporation makes to its shareholders during a partial or full liquidation.

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August 5th, 2019 Company will distribute $1.36 per share to stockholders Radnor, PA – (July 25, 2019) – Actua Corporation announced today that it will make a liquidating distribution of $1.36 per share to its stockholders of record as of July 29, 2019; payment of the liquidating distribution will be made on August 2, 2019.

The aggregate distribution of approximately $43.5 million is being made in light of the recent receipt of additional cash related to sale of certain minority holdings and the resolution of outstanding liabilities on financial terms more favorable than originally anticipated.

Liquidating distributions are not governed by the normal S corporation distribution rules.

Instead, liquidation of an S corporation is governed by the same rules that apply to liquidation of a C corporation.

Because the income of S corporations is taxed to the owners when the income is earned, a mechanism is needed to ensure that the shareholder is not taxed again when the earnings are distributed.

This is done through a system of rules that track and adjust the shareholder’s stock basis.

.36 per share to its stockholders of record as of July 29, 2019; payment of the liquidating distribution will be made on August 2, 2019.

The aggregate distribution of approximately .5 million is being made in light of the recent receipt of additional cash related to sale of certain minority holdings and the resolution of outstanding liabilities on financial terms more favorable than originally anticipated.

Liquidating distributions are not governed by the normal S corporation distribution rules.

Instead, liquidation of an S corporation is governed by the same rules that apply to liquidation of a C corporation.

Because the income of S corporations is taxed to the owners when the income is earned, a mechanism is needed to ensure that the shareholder is not taxed again when the earnings are distributed.

This is done through a system of rules that track and adjust the shareholder’s stock basis.

This is due to the T 3 system of settlement financial markets presently use in North America.

While there are differences, the S corporation basis system is similar to the rules that apply to partnerships.

The tax consequences of distributions by an S corporation to a shareholder depend on the shareholder’s basis in the S corporation stock.

Like C corporations, S corporations recognize no gain or loss on a distribution of cash to its shareholders.

If the S corporation distributes appreciated property to a shareholder, the corporation must recognize gain as if the property were sold to the shareholder at fair market value.

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