The Resource Corporate distributions, by C. Steven Bradford

Corporate distributions, by C. Steven Bradford

Label
Corporate distributions
Title
Corporate distributions
Statement of responsibility
by C. Steven Bradford
Title variation
CORP12
Creator
Contributor
Subject
Genre
Language
eng
Summary
  • "This lesson focuses on state corporation law restrictions on distributions to shareholders. It does not cover restrictions on distributions arising from other sources, such as contractual restrictions, the law of fraudulent conveyance, or federal bankruptcy law
  • The lesson begins with a brief look at the required procedure to approve corporate distributions, then turns to the types of distributions covered by the legal restrictions, focusing primarily on the definition of "distribution" in the revised Model Business Corporation Act. The majority of the lesson deals with the various cash flow and balance sheet tests used to restrict distributions. The focus is on the revised MBCA and Delaware law, but earned surplus restrictions are also discussed. A separate section of the lesson discusses complications: revaluation of assets and liabilities, restating the corporate capital accounts, the effect of preferential rights, and timing issues that arise primarily when debt is distributed. The lesson also discusses the possible liability of directors for authorizing, and shareholders for accepting, unlawful distributions
  • No prior knowledge of accounting is necessary for this lesson. The lesson includes a brief, minimalist introduction to the necessary accounting concepts; that material may be bypassed by students with sufficient knowledge of accounting concepts."--CALI lessons subject list
Member of
Is part of
Cataloging source
WCL
http://library.link/vocab/creatorDate
1956-
http://library.link/vocab/creatorName
Bradford, C. Steven
Entry convention
integrated entry
Frequency
unknown
Intended audience
Law students in CALI-member law schools
LC call number
KF6417
LC item number
.B73 Electronic
Regularity
unknown
http://library.link/vocab/relatedWorkOrContributorName
Center for Computer-Assisted Legal Instruction
http://library.link/vocab/subjectName
  • Dividends
  • Corporations
  • Corporations
  • Dividends
  • United States
Label
Corporate distributions, by C. Steven Bradford
Instantiates
Publication
Note
"Approximate completion time: 1 hour and 20 minutes."
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Form of item
online
Governing access note
CALI password required for access
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication designation
Began in 1999.
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)86109390
  • (OCoLC)ocm86109390
System details
Mode of access: World Wide Web
Label
Corporate distributions, by C. Steven Bradford
Publication
Note
"Approximate completion time: 1 hour and 20 minutes."
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Form of item
online
Governing access note
CALI password required for access
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication designation
Began in 1999.
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)86109390
  • (OCoLC)ocm86109390
System details
Mode of access: World Wide Web

Library Locations

  • African Studies LibraryBorrow it
    771 Commonwealth Avenue, 6th Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Alumni Medical LibraryBorrow it
    72 East Concord Street, Boston, MA, 02118, US
    42.336388 -71.072393
  • Astronomy LibraryBorrow it
    725 Commonwealth Avenue, 6th Floor, Boston, MA, 02445, US
    42.350259 -71.105717
  • Fineman and Pappas Law LibrariesBorrow it
    765 Commonwealth Avenue, Boston, MA, 02215, US
    42.350979 -71.107023
  • Frederick S. Pardee Management LibraryBorrow it
    595 Commonwealth Avenue, Boston, MA, 02215, US
    42.349626 -71.099547
  • Howard Gotlieb Archival Research CenterBorrow it
    771 Commonwealth Avenue, 5th Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Mugar Memorial LibraryBorrow it
    771 Commonwealth Avenue, Boston, MA, 02215, US
    42.350723 -71.108227
  • Music LibraryBorrow it
    771 Commonwealth Avenue, 2nd Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Pikering Educational Resources LibraryBorrow it
    2 Silber Way, Boston, MA, 02215, US
    42.349804 -71.101425
  • School of Theology LibraryBorrow it
    745 Commonwealth Avenue, 2nd Floor, Boston, MA, 02215, US
    42.350494 -71.107235
  • Science & Engineering LibraryBorrow it
    38 Cummington Mall, Boston, MA, 02215, US
    42.348472 -71.102257
  • Stone Science LibraryBorrow it
    675 Commonwealth Avenue, Boston, MA, 02445, US
    42.350103 -71.103784
Processing Feedback ...