shareholder

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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

see SHARES.
References in periodicals archive ?
possessions; the total amount of foreign taxes paid; the date, form and contents of the notice to shareholders; and the proportionate share of this income received and those taxes paid during the tax year attributable to one share of its stock.
Just prior to last week's shareholders meeting, SL Green said it had consented to Reckson declaring an additional special dividend of an aggregate of approximately $25 million representing approximately $.29 in cash per share.
Such an acquisition gives an S corp purchaser significant tax benefits, usually without a corresponding tax increase on the selling shareholders. As a result, this structure can often justify a purchase premium for the selling S corp shareholders.
Avoid the Double Level of Taxation to a C Corp By Having Part of the Purchase Price Paid to the Selling Shareholders as Compensation or as Payment for a Covenant Not to Compete.
Whether shareholders recognize ordinary or capital gain income depends on the nature of the loans in their hands.
Heinonen and the other sisters filed a resolution asking for a vote by Dow's shareholders on whether the company should phase out production and sale of the harmful pesticides.
In 1981, recognizing the extensive undertaking of retrieving tax basis information from thousands of shareholders, the IRS issued a revenue procedure affording taxpayers an alternative to surveying each of the target shareholders.
In Monsanto's case, shareholders worry that GM organisms and banned pesticide exports enhance vulnerability to lawsuits and negative publicity.
The authors' own study of 168 mergers between large firms from 1978 through 1990 finds no evidence of post-merger synergy and concludes that the typical merger reduced the wealth of the acquirers' shareholders by a large sum.
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.
Among the many questions a small business owner must consider are: Can a shareholder give his shares away to his family--or sell them to whomever he chooses?
The taxpayer was the founder and one of the shareholders of MMS, an S corporation.

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