Examlex
While a "Type B" reorganization requires that voting stock be used by the acquiring corporation, in a "Type A," the acquiring corporation can use common or preferred stock and still have the restructuring meet the qualifications of § 368.
Dividends
The portion of a company's profits distributed to shareholders, typically in the form of cash payments or additional shares.
Constant Rate
A fixed interest rate that does not change throughout the duration of the loan or investment period.
Risk Yield
The return on investment that compensates for the level of risk undertaken, with higher risk typically offering the potential for higher yield.
Total Return
The overall financial gain or loss on an investment over a period of time, including dividends, interest, and capital gains.
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