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Distribution
(redirected from Distributions)

    Also found in: Dictionary/thesaurus, Medical, Financial, Encyclopedia, Wikipedia, Hutchinson 0.04 sec.

distribution n. the act of dividing up the assets of an estate or trust, or paying out profits or assets of a corporation or business according to the ownership percentages. (See: distribute)

DISTRIBUTION. By this term is understood the division of an intestate's estate according to law.
     2. The English statute of 22 and 23 Car. II. c. 10, which was itself probably borrowed from the 118th Novel of Justinian, is the foundation of, perhaps, most acts of distribution in the several states. Vide 2 Kent, Com. 342, note; 8 Com. Dig. 522; 11 Vin. Ab. 189, 202; Com. Dig. Administration, H.



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Note: Contributions to a Roth IRA are nondeductible, but earnings build up tax flee; taxpayers can eventually take out qualified distributions and related earnings without paying taxes.
Recouping nondeductible contributions to traditional IRAs by Ellentuck, Albert B. / The Tax Adviser
IRC section 72(t) imposes a 10% penalty on early distributions (before age 591/2) from qualified retirement plans.
IRA distributions by Schnee, Edward J. / Journal of Accountancy
Each Fund's Board of Directors remains convinced that its shareholders are well served by a policy of regular distributions which increase liquidity and provide flexibility to individual shareholders in managing their investment.
Cornerstone Funds Announce Continuing Monthly Distributions by Business Wire
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