Distributions to shareholders are limited by the amount of retained earnings and other capital specified by state law.

对股东的分配限制在留存收益的数额和州公司法具体规定的其他资本之内。

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Other debits to retained earnings are either appropriations of retained earnings or dividends. Dividends are distributions of earnings to stockholders.

留存收益的其它借项不是留存收益的增值就是红利。红利是分配给股票持有人的收益。

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From a tax perspective, 529 plans offer the opportunity for tax-free growth on investment earnings if distributions from the plan are used for qualifying college expenses (tuition, fees, books and computers).

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However, neither the earnings nor the distributions in 529 plans are taxable for federal purposes.

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Yet Roth savings can be very powerful as the earnings and eventual distributions are tax-free, leaving retirees with a tax-free bucket to draw on when managing their retirement income and retirement tax bracket.

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