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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)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.


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.
Collins Dictionary of Law © W.J. Stewart, 2006

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.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
Extended Weibull type distribution and finite mixture of distributions.
1.382-10(a) (1) applies to distributions from qualified trusts under Sec.
Therefore, the money retained its character as an amount received by a beneficiary from an inherited IRA and the distribution was made to a beneficiary on account of a death.
Thus, ENM represents a powerful tool for characterizing ecologic and geographic distributions of species across real-world landscapes.
Such distributions are not deemed acceptable as a QCD.
Probabilities and percentiles of statistical probability distributions have historically been cited from reference tables published in books, journals, and other publications.
Elections about Time and Form of Distributions. In general, section 409A requires that the time and form of a distribution to be made from a nonqualified deferred compensation plan be specified at the time of the initial deferral.
Stochastic pricing, on the other hand, uses Monte Carlo techniques to repeatedly simulate insured lifetimes from which a distribution of policy outcomes is created.
The amount of unrealized capital appreciation can be a rough indication of future capital gains distributions. Morningstar and Value Line investment surveys (available in your local library) list an approximated statistic for this value, which can also be found in annual and semiannual reports from the funds themselves.
To determine the screen distribution, the sand retained on each screen is weighed.
For a plan that uses corrective distributions of excess contributions to cure a failed ADP test, the regulations permit plans to allow highly compensated employees to elect whether excess contributions are attributable to designated Roth contributions or to pretax elective deferrals.
Distribution maps were generated with ArcView 3.3 (Environmental Systems Research Institute, Inc., Redlands, CA, USA); host and vector distributions were based on previously published data (5,14,15).

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