This article explores the strategic use of this election, highlighting its potential to optimize tax outcomes for both trusts and beneficiaries while cautioning against its pitfalls.

Hercules' Board of Directors maintains a variable distribution policy with the objective of distributing four quarterly distributions in an amount that approximates 90% to 100% of the Company’s ...

If mutual funds sold securities and realized gains, those gains need to be distributed to shareholders of record. Those distributions usually occur in November and December. It’s hard to estimate how ...

Preferred stock dividend distributions paid in April, July, and October 2025 and in January 2026 are reportable on shareholders' 2025 federal income tax returns. Redwood's 2025 preferred stock ...

The distributions for NTG and NDP will consist of net investment income earned by each Fund and return of capital. The tax characterization of all distributions paid in 2024 will be made after the end ...