Determine how non liquidating distributions will be addressed

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As a return of capital, this distribution is typically not taxable for shareholders.

A liquidating dividend is distinguished from regular dividends that are issued from the company's operating profits or retained earnings.

A liquidating dividend is a type of payment that a corporation makes to its shareholders during a partial or full liquidation.

For the most part, this form of distribution is made from the company's capital base.

A shareholder’s basis in his S corporation stock is increased by the share of the S corporation income that is passed through to the shareholder.

This effectively gives the shareholder a credit to apply against the earned income when it is ultimately distributed to the shareholder, ensuring that the income is only taxed once.

Actua intends to make additional liquidating distributions to its stockholders from time to time as it monetizes its minority assets; however, Actua cannot predict with certainty the amount and timing of any additional liquidating distributions.

Based on the information currently available to it, the Company now believes that the estimated additional distributions following the

As a return of capital, this distribution is typically not taxable for shareholders.A liquidating dividend is distinguished from regular dividends that are issued from the company's operating profits or retained earnings.A liquidating dividend is a type of payment that a corporation makes to its shareholders during a partial or full liquidation.For the most part, this form of distribution is made from the company's capital base.A shareholder’s basis in his S corporation stock is increased by the share of the S corporation income that is passed through to the shareholder.This effectively gives the shareholder a credit to apply against the earned income when it is ultimately distributed to the shareholder, ensuring that the income is only taxed once.Actua intends to make additional liquidating distributions to its stockholders from time to time as it monetizes its minority assets; however, Actua cannot predict with certainty the amount and timing of any additional liquidating distributions.

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As a return of capital, this distribution is typically not taxable for shareholders.

A liquidating dividend is distinguished from regular dividends that are issued from the company's operating profits or retained earnings.

A liquidating dividend is a type of payment that a corporation makes to its shareholders during a partial or full liquidation.

For the most part, this form of distribution is made from the company's capital base.

A shareholder’s basis in his S corporation stock is increased by the share of the S corporation income that is passed through to the shareholder.

This effectively gives the shareholder a credit to apply against the earned income when it is ultimately distributed to the shareholder, ensuring that the income is only taxed once.

Actua intends to make additional liquidating distributions to its stockholders from time to time as it monetizes its minority assets; however, Actua cannot predict with certainty the amount and timing of any additional liquidating distributions.

Based on the information currently available to it, the Company now believes that the estimated additional distributions following the $1.36 liquidating distribution will be in the range of between $0.28 and $0.61 per share.

.36 liquidating distribution will be in the range of between

If the S corporation distributes appreciated property to a shareholder, the corporation must recognize gain as if the property were sold to the shareholder at fair market value.

Because the income of S corporations is taxed to the owners when the income is earned, a mechanism is needed to ensure that the shareholder is not taxed again when the earnings are distributed.

This is done through a system of rules that track and adjust the shareholder’s stock basis.

While there are differences, the S corporation basis system is similar to the rules that apply to partnerships.

The tax consequences of distributions by an S corporation to a shareholder depend on the shareholder’s basis in the S corporation stock.

.28 and [[

As a return of capital, this distribution is typically not taxable for shareholders.A liquidating dividend is distinguished from regular dividends that are issued from the company's operating profits or retained earnings.A liquidating dividend is a type of payment that a corporation makes to its shareholders during a partial or full liquidation.For the most part, this form of distribution is made from the company's capital base.A shareholder’s basis in his S corporation stock is increased by the share of the S corporation income that is passed through to the shareholder.This effectively gives the shareholder a credit to apply against the earned income when it is ultimately distributed to the shareholder, ensuring that the income is only taxed once.Actua intends to make additional liquidating distributions to its stockholders from time to time as it monetizes its minority assets; however, Actua cannot predict with certainty the amount and timing of any additional liquidating distributions.

||

As a return of capital, this distribution is typically not taxable for shareholders.

A liquidating dividend is distinguished from regular dividends that are issued from the company's operating profits or retained earnings.

A liquidating dividend is a type of payment that a corporation makes to its shareholders during a partial or full liquidation.

For the most part, this form of distribution is made from the company's capital base.

A shareholder’s basis in his S corporation stock is increased by the share of the S corporation income that is passed through to the shareholder.

This effectively gives the shareholder a credit to apply against the earned income when it is ultimately distributed to the shareholder, ensuring that the income is only taxed once.

Actua intends to make additional liquidating distributions to its stockholders from time to time as it monetizes its minority assets; however, Actua cannot predict with certainty the amount and timing of any additional liquidating distributions.

Based on the information currently available to it, the Company now believes that the estimated additional distributions following the $1.36 liquidating distribution will be in the range of between $0.28 and $0.61 per share.

]].61 per share.

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If the S corporation distributes appreciated property to a shareholder, the corporation must recognize gain as if the property were sold to the shareholder at fair market value.

Because the income of S corporations is taxed to the owners when the income is earned, a mechanism is needed to ensure that the shareholder is not taxed again when the earnings are distributed.

This is done through a system of rules that track and adjust the shareholder’s stock basis.

While there are differences, the S corporation basis system is similar to the rules that apply to partnerships.

The tax consequences of distributions by an S corporation to a shareholder depend on the shareholder’s basis in the S corporation stock.

||

If the S corporation distributes appreciated property to a shareholder, the corporation must recognize gain as if the property were sold to the shareholder at fair market value.Because the income of S corporations is taxed to the owners when the income is earned, a mechanism is needed to ensure that the shareholder is not taxed again when the earnings are distributed.This is done through a system of rules that track and adjust the shareholder’s stock basis.While there are differences, the S corporation basis system is similar to the rules that apply to partnerships.The tax consequences of distributions by an S corporation to a shareholder depend on the shareholder’s basis in the S corporation stock.

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