Instead, all its income and credits are passed through to the tax returns of its individual shareholders.
Currently, banks may only have 500 individual shareholders without registering with the U.S. Securities and Exchange Commission.
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Alwaleed is best known in the U.S. as one of the largest individual shareholders in Citigroup.
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Finally, there are individual shareholders, like you and me, who may own 50 shares or 500 or 1, 000.
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Meanwhile, the late Steve Jobs ( and now his family) are the biggest individual shareholders of Disney.
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On October 29th, Sarofim, already one of its largest individual shareholders, acquired an additional 600, 000 shares of KMI.
Under that proposal, even the election of directors might be considered non-routine, meaning even more companies would need individual shareholders to vote.
The list goes on, encompassing both individual shareholders and other institutional investors.
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Corporate distributions are then subject to a second tax to individual shareholders.
Consequently, many prominent officers, corporate affiliates and individual shareholders--many of whom you are likely to recognize--won't receive the public gifts they had hoped.
She does everything from describing the rock concert-like annual meeting to the motivations of actual individual shareholders to the deliberations of particular institutional investors to what individual analysts focused on.
And a large dividend payment may leave some shareholders with unwanted tax bills, whereas a buyback enables individual shareholders to hold on to their shares and avoid undesired tax consequences.
They have more than doubled their holding to 2.46 percent stake in the airline, while small individual shareholders hiked their holding significantly to 17.59 percent during the quarter ended September 30.
"Sibneft had a successful year in 2004 and it is proper that we share that success with all of our individual shareholders and institutional investors, " said Sibneft president Eugene Shvidler in a statement.
Others argue individual shareholders suffer from a collective action problem, where they are forced to sell out for a price above the market price because other shareholders will, even if the entire company is worth much more.
Total membership: more than 60, 000 individual shareholders.
In the early spring of 2002 Fred Farris (Farris), an accountant and financial adviser to Woodside Ranch and to some of the individual shareholders, introduced the Woodside Ranch officers, directors, and shareholders to MidCoast Credit Corp. and to MidCoast Acquisition Corp.
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Third, Porsche was counting on the repeal of the so-called Volkswagen Law that restricts individual shareholders to 20% of the voting rights, regardless of the number of shares they own, and gives the state of Lower Saxony a veto on major decisions.
Securities class actions have been under strong and periodically successful attack by critics who say it is a lucrative industry for plaintiff lawyers that rarely rewards individual shareholders, or does so at the expense of the current investors in a company that pays a big settlement (the cases almost never go to trial.) Last year, in Morrison vs.
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Or individual Microsoft shareholders who might well decide to take a flyer on that group of geeks around the corner who might just be the next Microsoft?
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Ultimately one must ask whether Mr. William Ackman is the only member of the Board of Directors, or whether each member of the Board has an individual responsibility to shareholders that they have not exercised.
Shareholders of individual companies want good news at the micro level, in addition to the macro level, and this where things could get a bit more troublesome.
That income is taxed again when it's distributed as dividends to owners (shareholders) at their own individual income tax rate.
Grundfest thinks that in the near future, individual directors will face more scrutiny from the press, and shareholders will use their voting power to influence corporate governance rather than shell out millions of dollars to litigate or wage proxy campaigns.
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U. for cartel activity in 1997, thinks fining a company like Microsoft 10% of its revenue does little to deter the individual managers who might be most responsible for scrupulous activity, punishing shareholders instead.
The shareholders must then report the income or loss on their own individual income tax returns.
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But if a better balance can be struck between, on the one hand, financial losses imposed on shareholders and, on the other, criminal penalties imposed on individual malefactors, the corporate-liability regime would serve society more effectively.
Analysts reportedly believe that Verizon will raise its bid, offering the same payout to all MCI shareholders as it promised to Carlos Slim Helu , the company largest individual investor.
After all, when shareholders of a C corporation receive distributions from the corporation, they too must pay tax at their individual rates.
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