- liquidating
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liq·ui·dat·ing adj: produced or occurring as a result of liquidationa liquidating dividend
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
liquidating
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Liquidating — Liquidate Liq ui*date (l[i^]k w[i^]*d[=a]t), v. t. [imp. & p. p. {Liquidated} ( d[=a] t[e^]d); p. pr. & vb. n. {Liquidating}.] [LL. liquidatus, p. p. of liquidare to liquidate, fr. L. liquidus liquid, clear. See {Liquid}.] 1. (Law) To determine… … The Collaborative International Dictionary of English
Liquidating dividend — is a payment of a dividend that exceeds the company s net income. This is why it is called liquidating to pay such a dividend, the company has to sell (liquidate) some of its assets. When a liquidating dividend occurs, it is considered to be a… … Wikipedia
liquidating partner — The member of an insolvent or dissolving partnership responsible for paying the debts and settling the accounts of the partnership. Category: Business, LLCs & Corporations → Buying or Selling a Business Category: Business, LLCs & Corporations →… … Law dictionary
liquidating distribution — USA Amounts distributed in complete liquidation of a corporation. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
liquidating reorganization — an informal term for a Chapter 11 proceeding when the company is essentially liquidated through one or more asset sales (Glossary of Common Bankruptcy Terms) United Glossary of Bankruptcy Terms 2012 … Glossary of Bankruptcy
Liquidating Dividend — A type of payment made by a corporation to its shareholders during its partial or full liquidation. For the most part, such a distribution is made from the company s capital base, and as a return of capital, is typically not taxable for… … Investment dictionary
Liquidating Market — A type of securities market in which there is broad based selling of most securities at the same time, giving the effect of low and decreasing prices on most securities while selling volumes remain high. A liquidating market is one in which the… … Investment dictionary
liquidating distribution — A distribution by a partnership or corporation that is in complete liquidation of the entity s trade or business activities. Typically, such distributions generate capital gain or loss to the investors without regard, for instance, to the… … Black's law dictionary
liquidating dividend — A distribution of assets in the form of a dividend from a corporation that is reducing capital or going out of business. Such a payment may arise, for example, when management decides to sell off certain company assets and distribute the proceeds … Black's law dictionary
liquidating distribution — A distribution by a partnership or corporation that is in complete liquidation of the entity s trade or business activities. Typically, such distributions generate capital gain or loss to the investors without regard, for instance, to the… … Black's law dictionary
