Liquidating cash


13-Nov-2015 16:35

For taxpayers in the 10% or 15% ordinary tax brackets, there is no tax on most long-term capital gains and dividends realized after 2009 and before 2013.Caution: Shareholders may want to evaluate the sale or disposal of stock by the end of 2012 to take advantage of the 15% dividend tax rate, lower individual income tax rates, and lower capital gain tax rates set to expire on Dec. Guidance on the tax treatment of these items in 2013 and subsequent tax years is uncertain, so practitioners should watch for future legislation.In effect, it shrinks the size of the company by reducing the capital accounts or equity by distributing it to the shareholders.To understand how a liquidating dividend works, you have to understand how a regular dividend works.Shareholders that do not have a strong preference on whether distributions in 2012 are taxed as dividends or capital gain/loss may prefer sale or exchange (capital) treatment in 2012 if they: Shareholders that assume corporate liabilities or receive property subject to corporate liabilities take the liabilities into account in computing their gain or loss.They do not increase their basis in the property received on liquidation because doing so would give them a double tax benefit.

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This case study has been adapted from , 25th Edition, by Albert L. 331 when they receive the liquidation proceeds in exchange for their stock.If the corporation distributes its assets for later sale by the shareholders, the assets generally “come out” of the corporation with a basis equal to FMV (and with the related recognition of gain or loss under Sec.In other words, this is a return on the investors investment in the company.

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The business must be profitable or have a positive retained earnings account in order to make a regular dividend.If the stock is a capital asset in the shareholder’s hands, the transaction qualifies for capital gain or loss treatment.



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