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 ?
If a failed Roth IRA conversion is not recharacterized, the amount that a taxpayer attempts to convert is treated as a regular distribution from a traditional IRA, including imposition of the 10% additional tax on early distributions (unless an exception applies).
Additionally, the Board has declared a regular distribution on its common stock, for July 2010, of $0.
Genesis Energy LP (NYSE:GEL) declared on Wednesday that it will pay a regular distribution of USD0.
The special distribution will be paid on June 13, to unit holders of record on May 31, and will coincide with the payment of the regular distribution in June.
Energy company Genesis Energy (NYSE:GEL) declared on Thursday that it will pay a regular distribution of USD0.
The Macquarie Global Infrastructure Total Return Fund Inc's (NYSE:MGU) board of directors approved a regular distribution of USD0.