split gift
split gift 分开赠与(→gift splitting election)
Search Results for: SPLIT
fee splitting
fee-splitting. 1. The division of attorney’s fees between two or more lawyers, esp. between the lawyer who handled a matter and the lawyer who referred the matter. • Some states consider this practice unethical. 2. The division of attorney’s fees between two or more lawyers who represent a client jointly but are not in the
stock split
The issuance of two or more new shares in exchange for each old share without changing the proportional ownership interests of each shareholder. • For example, a 3-for-1 split would give an owner of 100 shares a total of 300 shares, or 3 shares for each share previously owned. A stock split lowers the price
reverse stock split
A reduction in the number of a corporation’s shares by calling in all outstanding shares and reissuing fewer shares having greater value. [Cases: Corporations 68. C.J.S. Corporations §§ 177, 180–183.]
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split dollar insurance
split dollar insurance 分摊保险 两人(一般为一个僱主和一个僱员)分摊保费支付，但仅以其中一人生命承保的人寿保险。被保险人死亡或其他导致该计划终止的事件出现时，非被保险人取得保险的现金价值作为补偿，剩余部分则由被保险人指定的受益人享有。
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stock split
stock split 股票拆并；股份拆并 指公司发行新股换回旧股，从而引起股东所持股数的成比例变化。具体包括两种情形：１拆股〔split-ups〕，即将一个大股分割成多个小股；２并股〔split-downs；reverse splits〕，即将多个小股合并成一个大股。分股引起公司股数及股票面值〔par value；stated value〕的变化，不引起公司资本总额的变化。分股的目的在于相应调整公司股票的价格，以吸引投资人，从而活跃其交易。亦作「share split」。
split order
An order directing a broker to sell some stock at one price and some stock at another price.
split sentence
A sentence in which part of the time is served in confinement — to expose the offender to the unpleasantness of prison — and the rest on probation. See shock probation under PROBATION. [Cases: Sentencing and Punishment 1934, 1936. C.J.S. Criminal Law §§ 1549–1550, 1552, 1555.]
split-off
split-off v. 股份置换；股权置换；易股 一个公司设立一个新公司并向其提供资本，并将由此而获得的该新设公司的控股股份分配给自己公司的股东，以换取这些股东手中持有的本公司股份的一部分，从而导致公司资产重组。例如，甲公司通过向乙公司转让资产取得了足以对乙公司形成控股的股份，然后甲公司将这些乙公司股份分配给甲公司的股东，以从这些股东手中换回相应数量的甲公司股份。