Topic
Dividends
88 published works
Tax Talks
New Guidance Allows Publicly-Offered REITs and RICs to Issue up to 90% of Qualifying Dividends in the REIT or RIC’s Own Stock Through June 2022
By Martine Seiden Agatston, Martin T. Hamilton, Talia Jaffe, David S. Miller
On November 30, 2021, the IRS issued Revenue Procedure 2021-53, which temporarily allows publicly offered RICs and REITs to make distributions that are treated as dividends of up to 90%…
Labor & Employment Law Navigator
Ohio BWC Expands 2020 Dividends to Previously Ineligible Employers
In 2020, the Ohio BWC decided to return a total of nearly $8 billion in dividends to Ohio employers over the course of the year. Although the amount of the…
The CLS Blue Sky Blog
Attention to Dividends, Inattention to Earnings?
By Charles Ham, Zachary Kaplan, Steven Utke
Why do firms pay dividends? A well-known finance theory proposes that, in frictionless markets, dividends are irrelevant for firm valuation because an investor’s wealth does not change if the firm…
Global Regulation Tomorrow
ECB decides not to extend dividend recommendation beyond September 2021
On 23 July 2021, the European Central Bank announced that it was not extending beyond September 2021 its recommendation that all banks in the Eurozone limit dividends. Instead, supervisors will…
California Corporate & Securities Law Blog
How To Eliminate Accrued Dividends
The existence of accrued and unpaid dividends can hang like an ominous cloud over a corporation's future financings. Are these accrued but unpaid dividends in the nature of a debt…
California Corporate & Securities Law Blog
Why California Law Applies To Dividends Made By A Delaware Corporation (And Not To Some California Corporations)
Corporations incorporated under California's General Corporation Law are subject to the limitations on distributions set forth in Chapter 5 of that law. A foreign corporation may also be subject to…
California Corporate & Securities Law Blog
May The Board Cancel A Declared Dividend?
A dividend involves three steps. First, the dividend is declared by the board of directors, second a record date is determined by the board (or by corporate law), and lastly…
Labor & Employment Law Navigator
Ohio BWC’s Last Dividend Checks of 2020 Arrive Just in Time for the Holidays
In November, the Ohio BWC approved Governor DeWine’s request to send another $5 billion in dividends to Ohio employers. The dividend payments come in the form of paper checks, which…
Litigation Finance Journal
Rosenblatt Puts Dividends on Temporary Hold
By John Freund
Citing a need for ‘better visibility,’ UK law firm Rosenblatt has announced that the company is holding off on deciding whether or not to pay dividends this year. Hit hard…
Bright Law Blog
APRA updates guidance on capital management for banks and insurers
The Australian Prudential Regulation Authority (APRA) has updated its capital management guidance for banks and insurers, in particular easing restrictions around paying dividends as institutions continue to manage the disruption…