(1) Treasury Regulation § 1.199A-3(c)(2)(ii) requires that stockholders hold their REIT shares for more than 45 days during the 91 day period beginning on the date that is 45 days before the date on ...
Retirement plans and individual retirement accounts (IRAs) are subject to required minimum distribution rules under Internal Revenue Codes Section 401(a)(9). The SECURE Act[1] amended the required ...
QYLD generates income by holding Nasdaq 100 equities and selling NDX index options. QYLD has historically distributed income as return of capital, but this is not the case for 2021. Global X confirmed ...
HOUSTON--(BUSINESS WIRE)--Cheniere Energy Partners, L.P. (“Cheniere Partners”) (NYSE American: CQP) today announced its financial results for the fourth quarter and full year of 2021. HIGHLIGHTS Net ...
HOUSTON--(BUSINESS WIRE)--Today Western Midstream Partners, LP (NYSE: WES) (“WES” or the “Partnership”) announced that the board of directors of its general partner declared a quarterly cash ...
Distributions may include ordinary income, net capital gains and/or returns of capital. Generally, a return of capital occurs when the amount distributed by the Fund includes a portion of (or is ...
The IRS provided welcome relief from Code section 401(a)(9) RMD compliance for 2021 and 2022 for post-death distributions to beneficiaries under IRAs and defined contribution plans. IRS Notice 2022-53 ...
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