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A C corporation (or C-corp) is a legal structure for a corporation in which the ------------------------ are taxed ----------------------------------------------
A C corporation (or C-corp) is a legal structure for a corporation in which the owners, or shareholders, are taxed separately from the entity.
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-----------------------------, the most prevalent of corporations, are also subject to ------------------------------------.
C corporations, the most prevalent of corporations, are also subject to corporate income taxation.
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For a C Corp, the taxing of profits from the business is at-----------------------------------------------------------------------------------------------
The taxing of profits from the business is at both corporate and personal levels, creating a double taxation situation.
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A ---------------------------- legally separates owners' or shareholders' assets and income from that of the corporation.
A C Corporation legally separates owners' or shareholders' assets and income from that of the corporation.
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A C Corporation legally ------------------------------------------------------- from that of the corporation.
A C Corporation legally separates owners' or shareholders' assets and income from that of the corporation.
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C corporations limit the liability of investors and firm owners since the most that they can lose in the business's failure----------------------------------------------
C corporations limit the liability of investors and firm owners since the most that they can lose in the business's failure is the amount they have invested in it.
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Corporations pay corporate taxes on earnings before distributing remaining amounts to the shareholders in the form of ------------
Corporations pay corporate taxes on earnings before distributing remaining amounts to the shareholders in the form of dividends
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Corporations pay corporate taxes on earnings before distributing remaining amounts to the shareholders in the form of dividends. Individual shareholders are then -------------------------------------------------------------------------------
Corporations pay corporate taxes on earnings before distributing remaining amounts to the shareholders in the form of dividends. Individual shareholders are then subject to personal income taxes on the dividends they receive.
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---------------------- limit the personal liability of the directors, shareholders, employees, and officers. In this way, the legal obligations of the business cannot become a personal debt obligation of any individual associated with the company.
C corporations limit the personal liability of the directors, shareholders, employees, and officers. In this way, the legal obligations of the business cannot become a personal debt obligation of any individual associated with the company.
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C corporations limit the personal liability of the directors, shareholders, employees, and officers. In this way, the legal obligations of the business cannot--------------------------------------------------------------------------------------
C corporations limit the personal liability of the directors, shareholders, employees, and officers. In this way, the legal obligations of the business cannot become a personal debt obligation of any individual associated with the company.
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The --------------------------------- continues to exist as owners change and members of management are replaced.
The C corporation continues to exist as owners change and members of management are replaced.
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The -------------------------- is the day on which the board of directors announces the dividend.
The declaration date is the day on which the board of directors announces the dividend.
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The ---------- or -------------------- is the trading date on (and after) which the dividend is not owed to a new buyer of the stock. The -------------- is one business day before the date of record.
The ex-date or ex-dividend date is the trading date on (and after) which the dividend is not owed to a new buyer of the stock. The ex-date is one business day before the date of record.
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The ------------------------ is the day on which the company checks its records to identify shareholders of the company. An investor must be listed on that date to be eligible for a dividend payout.
The date of record is the day on which the company checks its records to identify shareholders of the company. An investor must be listed on that date to be eligible for a dividend payout.
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The ---------------------- is the day the company mails out the dividend to all holders of record. This may be a week or more after the date of record.
The date of payment is the day the company mails out the dividend to all holders of record. This may be a week or more after the date of record.
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In practice, companies that pay dividends issue them four times a year. A one-time dividend such as the one in this example is called an ------------------
In practice, companies that pay dividends issue them four times a year. A one-time dividend such as the one in this example is called an extra dividend.
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the ------------------- or ------------------------ marks the cutoff point for a pending stock dividend.
the ex-date or ex-dividend date marks the cutoff point for a pending stock dividend.
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------------------------------------------- are a company's net profits after paying dividends to the stockholders, serving as a measure of the economic ability of a corporation to pay such cash distributions.
Accumulated earnings and profits are a company's net profits after paying dividends to the stockholders, serving as a measure of the economic ability of a corporation to pay such cash distributions.
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End-of-year accumulated earnings and profits are the ----------------------------------------------------------------------------------------------------
End-of-year accumulated earnings and profits are the sum of beginning-of-year E&P and current period E&P less distributions to shareholders during the period.
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E&P is determinant in a corporation's ability to -------------------------.
E&P is determinant in a corporation's ability to fund distributions.
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A company can lower the amount of its ----------------------via stock distributions or the establishment of a contingency reserve, but they will not negatively impact the company's aforementioned capacity to pay dividends to shareholders.
A company can lower the amount of its retained earnings via stock distributions or the establishment of a contingency reserve, but they will not negatively impact the company's aforementioned capacity to pay dividends to shareholders.
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--------------------------------- is the amount of net income left over for the business after it has paid out dividends to its shareholders
Retained earnings (RE) is the amount of net income left over for the business after it has paid out dividends to its shareholders
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