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Distribution
(redirected from regular distribution)

    Also found in: Dictionary/thesaurus, Medical, Financial, Encyclopedia, Wikipedia 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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? References in periodicals archive
If a failed conversion were not recharacterized, the distribution from the traditional IRA would be treated as a regular distribution from it and subject to the 10% additional tax on early distributions (unless an exception applies).
IRS guidance on failed Roth IRA conversion by Fiore, Nicholas J. / The Tax Adviser
In addition, regular distribution continues from the company's east coast United States location in Frederick, Maryland and other warehousing sites around the world.
Invitrogen Continues Distribution of Products Despite Fires by Business Wire
AmeriGas may make distributions only quarterly and the next regular distribution date following the expected receipt of proceeds will be August 18, 2007.
AmeriGas Intends to Distribute Portion of Terminal Sale Proceeds by Business Wire
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