distribute

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Distribution

1. A situation in which a security's or market's trading volume is higher on a given trading day than the previous trading day without any price appreciation. This is taken as an indicator that the security or market has hit its highest price and will soon decline.

2. The payment of the assets in an IRA or other retirement account to the account holder or his/her beneficiary. Distributions usually begin after retirement, but may begin before with the payment of applicable penalties.

3. A dividend paid to a company's or mutual fund's shareholders.

4. An institution's consistent sale of a single security over a long period of time as opposed to all at once. This is done to avoid causing fluctuations in price. See also: Accumulation.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

distribute

To sell a relatively large amount of stock in a firm during a given period. For example, a mutual fund may liquidate a position in a security over a period of days or weeks so as not to drive down the market price of the security. Compare accumulate.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
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In a firm or corporate liquidation, or when a shareholder redeems his or her interest, it's not uncommon for the business to distribute property as well as money in exchange for the capital stock a shareholder held.
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AROUND THE STATES
It is unclear, however, whether a joint plan of two or more persons necessary or whether the plan of a single person is sufficient.(70) For example, if a distributing corporation distributes a controlled corporation for a valid business purpose, and such distribution has the effect of facilitating a potential merger of the distributing corporation with an as-yet unknown party, will the ultimate merger of the distributing corporation into a third party be pursuant to a plan?
The new anti-Morris trust and intragroup spin provisions
"You have the tax-exempt status." Gibbs warned attendees to make certain that voter guides are accurate and said the IRS will hold a church responsible if it distributes an inaccurate voter guide produced by an outside organization.
Churches, politics and the IRS: what every pastor should know about federal tax law, electioneering and houses of worship
Example 2: The facts are the same as in Example 1, except S first distributes the T stock to P, then P sells T in a Sec.
Intercompany transaction and loss disallowance relief provisions
To restructure business operations, T distributes all its assets to P in complete liquidation; P retains the NB asset and contributes all T's business assets to newly created, new T.
Letter rulings flirt with limits of liquidation-reincorporation doctrine
1.708-1(d)(2)(ii), when at least one resulting partnership is a continuation of the prior partnership, the divided partnership distributes certain assets and liabilities to some or all of its partners in complete or partial liquidation of their interests in the divided partnership, followed immediately by the partners contributing the distributed assets and liabilities to the recipient partnerships in exchange for their recipient partnership interests.
Merger and division prop. regs
The income on the undistributed assets in the IRA is paid annually to the QTIP trust, and the QTIP trust distributes the income received from the IRA, along with any other QTIP trust income.
QTIPing an IRA
311 provides for gain recognition to a corporation that distributes appreciated property (other than an obligation of the distributing corporation) determined "as if such property were sold to the distributee at its fair market value." (Although the statute has been modified somewhat since 1985, this language has not changed.) P&T calculated its gain by using the aggregate value of the limited partnership units received by its shareholders.
Valuation of assets transferred to entity in determining gain
If a corporation distributes nonappreciated assets and keeps its appreciated assets, either Distributing or Controlled can be acquired without gain recognition.
Demise of Morris Trust transactions yields new planning opportunities

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