Recent Articles

Distributions

A form of financial disbursement similar to dividends but is technically the term used by closed held business entities – S-Corporations, Partnerships, Limited Liability Companies, Trusts and Estates.

Owner’s Draw in Business

06/22/2015

When an owner of a small business operation transfers money from the business bank account to their personal bank account the transaction is commonly referred to as a ‘Draw’.  There are other terms but this is the traditional term used.   The [...]

Dividends and Distributions –Use in the Proper Context

04/29/2014

Dividends and distributions refer to the payment of cash to investors.  So why two separate terms?  Well, the term is tied back to the type of entity that makes the payment.  Simply stated, regular corporations, i.e. C-Corporations as identified [...]