Preferred Stock

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Related to Preferred Stock: Convertible preferred stock

Preferred Stock

a stock that pays a fixed return, as opposed to common stock, for which the dividend varies according to the profits of the joint-stock company.

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References in periodicals archive ?

The dividends on the Series A Preferred Stock, Series B Preferred Stock, Series C Preferred Stock, Series D Preferred Stock, Series I Preferred Stock, Series J Preferred Stock, Series K Preferred Stock and Series L Preferred Stock will be paid on November 10, 2014 to preferred shareholders of record on October 26, 2014.

United States : Goldman Sachs Declares Preferred Stock Dividends

The Taxpayer Relief Act of 1997 amended sections 351, 354, 355, 356 and 1036 of the Internal Revenue Code to, in general, treat certain preferred stock as "property other than stock" for purposes of the specified sections.

Nonqualified preferred stock

354, 355 and 356 with the treatment of rights to acquire "nonqualified preferred stock.

IRS expands the scope of tax-free treatment in reorganizations

In addition, it appears the transferor could have avoided having the common stock included in his estate by subsequently transferring the retained preferred stock or eliminating other rights prior to death.

Estate freeze transfers of a family business or farm

2701 is aimed at preventing undervaluation of common stock given by a parent to his children, based on an excessive value ascribed to the preferred stock retained by the parent.

Estate freeze transactions not covered by Chapter 14

Dividends on convertible preferred stock are taken into account to determine income that's applicable to common stock.