1.
Dividends are taxed as ________ in the year received.
2.
Buybacks _____ the number of shares outstanding.
3.
A buyback is also known as a _______.
4.
What is the name for what stock issuers desire to avoid claims of manipulation and is another title for SEC Rule 10b-18?
5.
Which legislative act significantly reduced the capital gains rate preference by aligning long-term capital gains rates with ordinary income tax rates, approximately around 28%?
6.
What is the current tax on stock buybacks?
7.
25% of this metric is the cap on the amount of repurchases (it’s an acronym).
8.
Repurchases can be deferred as __________.
9.
In regard to dividends, _______ rises when operating performance increases (it’s an acronym).
10.
Family attribution rules prevent sale treatment when ownership is ________ retained through close family members such as a spouse, children, grandchildren, or parents.
