Nonliquidating distributions, including but not limited to:
- Assisting in calculating earnings and profits;
- Advising on dividend and qualified dividend treatment;
- Advising on ways to minimize the dividend treatment under 301;
- Advising on distributions of cash and property and the 311 gain and resulting 301 dividend;
- Advising on constructive dividends and resulting unexpected tax results;
- Dividends received deduction and advising on holding period; and
- Extraordinary dividends and basis reduction.