What Are Liquidating Dividends? Key Concepts and Tax Treatment

A liquidating dividend is a distribution to shareholders during company liquidation, typically non-taxable because it returns part of the capital investment to shareholders.
Morningstar

The China Fund, Inc. Announces Liquidating Distributions

BOSTON, Oct. 29, 2025 /PRNewswire/ -- The China Fund, Inc. (NYSE: CHN) (the "Fund") announced today that the Fund liquidated as planned on October 29, 2025, and the proportionate interests of ...
Business Wire

Altaba Announces Liquidating Distribution of $0.20 Per Share

NEW YORK--(BUSINESS WIRE)--Altaba Inc. (“Altaba” or the “Fund”) today announced that the Board approved a liquidating distribution of $0.20 per share of the Fund’s common stock, par value $0.001 per ...
Nasdaq

EVERCEL Announces Additional Liquidating Distribution and Implementation of Liquidating Trust

Evercel, Inc. (the “Company”) announced today that it would continue to implement its Plan of Liquidation and Dissolution by making an additional cash liquidating distribution to the Company’s ...
Seeking Alpha

Equity Commonwealth Declares Its Final Cash Liquidating Distribution of $1.60 Per Common Share and Its Plan to Delist from NYSE

CHICAGO--(BUSINESS WIRE)-- Equity Commonwealth (EQC) (the “Company”) announced today that its Board of Trustees has authorized the Company’s final cash liquidating distribution of $1.60 per common ...
Nasdaq

First Financial Northwest, Inc. Declares Initial Liquidating Distribution of $22.00 per Share as Part of Dissolution Plan

The Board of Directors has declared an initial liquidating distribution of $22.00 per share, totaling approximately $203 million, providing significant immediate returns to shareholders. This initial ...
Morningstar

Pioneer Floating Rate Fund, Inc. Announces Results of Special Meeting of Stockholders: Proposal to Liquidate and Dissolve the Fund is Approved

Pioneer Floating Rate Fund, Inc. Announces Results of Special Meeting of Stockholders: Proposal to Liquidate and Dissolve the Fund is Approved Pioneer Floating Rate Fund, Inc. (PHD) announced the ...