distribution

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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

(Apportionment), noun allocation, allotment, appropriation, assignment, dealing out, disposal, dissemination, division, dole, handing out, issuance, parceling out, partition, placement, proporting, rationing, repartition, sharing
Associated concepts: capital distribution, distribution by oppration of law, distribution of assets, distribution of capital, distribution of corporate assets, distribution of earnings or profits, distribution of powers and functions, distribution of proceeds, distribution points, just and equal distribution, partial distribution, per capita distribution, per stirpes distriiution, pro rata distribution, ratable distribution

distribution

(Arrangement), noun assemblage, classification, collocation, disposition, formation, gradation, graduation, grouping, marshaling, ordering, organization, placement, regimentation, serialization, systematization
See also: administration, allotment, appointment, apportionment, appropriation, arrangement, assignment, budget, circulation, classification, consignment, decentralization, dispensation, disposition, division, form, hierarchy, order, proportion, ration

distribution

1 the apportioning of the estate of a deceased intestate among the persons entitled to share in it.
2 after a bankruptcy order has been made, the trustee, having gathered in the bankrupt's estate, must distribute the assets available for distribution in accordance with the prescribed order of payment. All debts proved in the bankruptcy in the same category of priority rank PARI PASSU. See also CORPORATION TAX.

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.

References in periodicals archive ?
Probabilities and percentiles of statistical probability distributions have historically been cited from reference tables published in books, journals, and other publications.
However, the instructions to the form say that an S corporation "should file this form only with respect to distributions made under Section 1368(c)(3)" (i.
The new provision does, however, permit nonqualified deferred compensation plans to allow participants to make changes in the time and form of distributions with respect to previously deferred compensation under certain circumstances.
Distributions from the traditional IRA will be taxable at my client's marginal tax rate.
A taxpayer who begins receiving IRA distributions before age 59 1/2 must wait five full years before modifying the amount of the periodic distribution.
The actual sources of the Fund's distributions may be net investment income, net realized capital gains, return of capital or a combination of the foregoing and may be subject to retroactive recharacterization at the end of the Fund's fiscal year based on tax regulations.
402(f):A recipient of an eligible rollover distribution must be apprised of the fact that, if the distribution is rolled over to an eligible retirement plan, distributions from that plan may be subject to restrictions and tax consequences that differ from those applicable to distributions from the plan making the eligible rollover distribution; see Sec.
i]) based on unreasonable state-of-knowledge distributions may be unreliable.
points out: "For distributions for the 2001 calendar year, IRA owners are permitted, but not required, to follow these proposed regulations in operation, notwithstanding the terms of the IRA documents.
22) The intragroup distribution provision applies to distributions after April 16, 1997, unless certain transition rules apply.
A surviving spouse who inherits an IRA can elect to treat it as his or her own (in which case the minimum distributions would be determined based on the surviving spouse's age) or may roll it over, taxfree, into his or her own IRA.
Accordingly, within the next few years, it is anticipated that Comdisco will have reduced all of its assets to cash and made distributions of all available cash to holders of its common stock and contingent distribution rights in the manner and priorities set forth in the Plan.

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