Qualified dividend definition

Qualified dividend means a dividend received by a corporation during the tax year from a corporation that is an insurer, whether or not the insurer is engaged in business in Montana, if at the time of each dividend payment at least 80% of each class of stock of the insurer was owned, directly or indirectly, by the corporation receiving the dividend.
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Qualified dividend means a dividend received by a corporation during the tax year from a
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Qualified dividend means any distribution or dividend paid or made by the Borrower or Parent to its respective stockholders equal to the amount of any regularly scheduled payments then due and payable on either (a) Debt of WCA Corp. existing on the Closing Date or (b) Debt of WCA Corp. incurred after the Closing Date so long as such Debt described in this clause (b) has a maturity date at least six months after the scheduled Termination Date (as defined in the Second Lien Credit Agreement).
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Examples of Qualified dividend in a sentence

  • Dividends paid to a U.S. stockholder generally will not qualify for the tax rates applicable to “qualified dividend income.” Qualified dividend income generally includes dividends paid by domestic C corporations and certain qualified foreign corporations to U.S. stockholders that are taxed at individual rates.

  • Qualified dividend income is subject to the long-term capital gain tax rate, which is currently a maximum of 20%.

  • Qualified dividend income is generally taxable at rates not in excess of the long-term capital gain rate applicable to such U.S. Holders.

  • Dividends paid to a U.S. stockholder generally will not qualify for the tax rates applicable to “qualified dividend income.” Qualified dividend income generally includes dividends paid by domestic C corporations and certain qualified foreign corporations to U.S.