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General Creditor

Also found in: Financial

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An individual to whom money is due from a debtor, but whose debt is not secured by property of the debtor. One to whom property has not been pledged to satisfy a debt in the event of nonpayment by the individual owing the money.

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? References in periodicals archive
An unsecured bond whose holder has the claim of a general creditor on all assets of the issuer not pledged specifically to secure other debt. Vitesse trouble by Los Angeles Business Journal Thus, if general creditors receive preferred stock, subordinated creditors receive notes, and shareholders receive nothing, then general creditors and subordinated creditors are considered equity holders for purposes of determining whether the COI requirement is satisfied. Assessing the value of the proposed "no net value" regulations by Kidder, Gregory N. / Tax Executive Such claim must not in any sense be proprietary and must not be subordinate to the claims of general creditors. IRS discusses possible prohibited transactions of redeemed shareholder by Fiore, Nicholas J. / The Tax Adviser More results

References in periodicals archive

An unsecured bond whose holder has the claim of a general creditor on all assets of the issuer not pledged specifically to secure other debt.

Vitesse trouble by Los Angeles Business Journal

Thus, if general creditors receive preferred stock, subordinated creditors receive notes, and shareholders receive nothing, then general creditors and subordinated creditors are considered equity holders for purposes of determining whether the COI requirement is satisfied.

Assessing the value of the proposed "no net value" regulations by Kidder, Gregory N. / Tax Executive

Such claim must not in any sense be proprietary and must not be subordinate to the claims of general creditors.

IRS discusses possible prohibited transactions of redeemed shareholder by Fiore, Nicholas J. / The Tax Adviser

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