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

noun investor, owner, property owner, stockholder, stockholder of record, stockowner
Associated concepts: shareholder action, shareholder's derivative suit
See also: contributor, member, participant

shareholder

see SHARES.
References in periodicals archive ?
1366(d)(1)(B) or its regulations to require a shareholder to fund the S corporation's losses with his or her own money or a loan from a bank or other unrelated party.
"Increasingly," Bowie adds, "companies are beginning to implement shareholder proposals, especially when they address today's hot issues, such as de-classifying (electing them annually) staggered boards; eliminating 'poison pills' or agreeing to put them to a shareholder vote; expensing stock options and allowing shareholders to vote on golden parachutes that exceed three times an executive's compensation."
* BUY-SELL AGREEMENTS LET OWNERS, or shareholders and a corporation, agree to the terms and conditions of a future sale to smooth the transfer of an ownership stake under certain triggering events.
Therefore, these deductions flowed through to the shareholders on their individual income tax returns.
Advocates for shareholder rights argue that boards will become independent from and superior to management only when directors owe their jobs to the shareholders, not to the CEO.
In Revenue Procedure 81-70, the IRS acknowledges that, in the event the acquired target company is widely held, it would be "time consuming, costly, and burdensome" to collect tax basis data from the target shareholders involved in a "B" reorganization.
Shareholder action goes beyond social screening to avoid preaching to the choir, says Todd.
As with many shareholders, Talley always voted by proxy.
The S corporation should consider employing the sole shareholder's spouse or another family member, enabling it to purchase a group plan in states that do not allow a group health plan with only one participant.
We filed a shareholder resolution in 1997, I think it was, to increase shareholder independence at Disney.
The partner's or shareholder's share of income items exceeds its share of expense items attributable to the partnership's or corporation's short year.
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.