shareholder

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Related to Shareholders: Shareholders agreement

shareholder

n. the owner of one or more shares of stock in a corporation, commonly also called a "stockholder." The benefits of being a shareholder include receiving dividends for each share as determined by the Board of Directors, the right to vote (except for certain preferred shares) for members of the board of directors, to bring a derivative action (lawsuit) if the corporation is poorly managed, and to participate in the division of value of assets upon dissolution and winding up of the corporation, if there is any value. A shareholder should have his/her name registered with the corporation, but may hold a stock certificate which has been signed over to him/her. Before registration the new shareholder may not be able to cast votes represented by the shares. (See: corporation, shareholders' meeting)

shareholder

noun investor, owner, property owner, stockholder, stockholder of record, stockowner
Associated concepts: shareholder action, shareholder's derivative suit
See also: contributor, member, participant

shareholder

see SHARES.
References in periodicals archive ?
Selling Shareholders Will Prefer to Sell Their C Corp Stock Instead of Doing an Asset Sale to Produce Only One Level of Taxation.
Unlike the rules for C corporations, though, the basis rules for S corporations provide that shareholders must adjust their basis each year for the flow-through items of income, losses and deductions.
raises visibility for shareholders who are clearly dissatisfied with management on some issue.
He says that managers ought to work for shareholders, that boards are supposed to represent shareholders and that shareholders should have the right to pick the representatives they think are best.
KO, as the group is known, represents shareholders by monitoring corporate activities, criticizing companies that are less than forthcoming, praising those that share information and lobbying for progress at shareholder meetings.
Such shareholders may have an election available to them to instead recognize their share of the foreign corporation's all E&P amount in lieu of recognizing gain on their shares Treas.
3 of the Spanish Corporations Law ("Ley de Sociedades Anonimas"), shareholders who represent at least five percent of the capital stock may request that a supplement to this meeting notice be published, including one or more items on the Agenda for the General Meeting.
One of the consistent problems with an ESBT is that all potential current beneficiaries (PCB) are counted as separate shareholders (i.
The sudden and total collapse of the seventh-largest company in the United States will forever change the way shareholders look at corporate boards," says Pat McGurn, director of corporate programs for Institutional Shareholder Services in Rockville, Md.
THE IRS SAYS DISTRIBUTIONS of customer-based intangibles to shareholders are taxable.