dividend-reinvestment plan. A stock-purchase program that allows investors to reinvest their dividends, and perhaps convert additional voluntary payments, into shares of the entity’s common stock, usu. with no sales charge, and sometimes at a discount from the stock’s market price. • Although the investor never receives the cash, it is still treated as income to […]
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vestry (ves-tree).Eccles. law. 1. The place in a church where the priest’s robes are kept. — Also termed sacristy. 2. An assembly of the minister, church wardens, and parishioners to conduct church business.
investiture n. (1)引见就职；就职仪式 指正式就职时举行的仪式性引见活动。 (2) (采邑法)公开转移占有；授封仪式 指领主将土地占有公开移交〔public delivery of seisin or legal possession〕给其封臣的行为或仪式，包括向封臣交付某些象征性物品，如土块、木棍等。这种公开转移占有的方式在文字未普及前是获得占有〔seisin〕的要件之一。起初继承土地亦需此仪式，但其后来为简单的进入〔entry〕土地所取代。另外授封仪式与效忠不同，前者与财产方面有关，是权利的转让，后者则与人身关联，意味着建立了一种约束关系，且后者一般先于前者而发生。 (3) (教会法)授职仪式 大主教确认经选举产生的主教时举行的仪式。中世纪对这种授职权曾有争论，在英国于亨利一世时达成妥协：由教皇向教士授予代表教会管辖权的权标与戒指〔baculum et annulum; ring and crosier〕，臣服礼和效忠礼〔homage and fealty〕则作为俗权向国王作出。
Small Business Investment Company/SBIC 〈美〉小企业投资公司 根据1958年《联邦小企业投资法》〔Federal Small Business Investment Act〕，在联邦小企业管理局〔Small Business Administration〕登记并受其管理的投资公司。该公司的主要业务是对小企业提供长期贷款或购买其发行的可转换债券或股票。小企业是指资产总额低于500万美元，资本净值低于250万美元，贷款前两年的平均税后净收入不超过25万美元的企业。
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investment-direction agreement. A contract by which a trustee agrees not to diversify the trust’s assets, even though the trustee has the legal right to do so, and the beneficiary agrees to hold the trustee harmless for any losses resulting from not diversifying. — Abbr. IDA.
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A tax credit intended to stimulate business investment in capital goods by allowing a percentage of the purchase price as a credit against the taxpayer’s income taxes. • The Tax Reform Act of 1986 generally repealed this credit retroactively for most property placed in service after January 1, 1986. — Abbr. ITC. [Cases: Internal Revenue
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vestita manus (ves-tI-t[schwa] may-n[schwa]s), n. [Latin “vested hand”] Hist. The right hand used in the ceremony of investiture.
company-run dividend-reinvestment plan. See DIVIDEND-REINVESTMENT PLAN.
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