GroundRules
AS 10.06.380: Identification of distribution in notice to shareholders.
Where this section sits in the code
- Title 10. Corporations and Associations.
- Chapter 06. Alaska Corporations Code.
- Article 4. Corporate Finance.
A distribution other than one chargeable to retained earnings shall be identified in a notice to shareholders as being made from a source other than retained earnings, and shall include a statement of the accounting treatment of the distribution. The notice shall accompany the distribution or shall be given within three months after the end of the fiscal year in which the distribution is paid.
Collected 2026-09-02T06:16:39Z. Source file · JSON