A Business Development Company ("BDC") is a form of unregistered closed-end
investment ... BDCs are usually taxed as regulated investment companies (RIC)
under the Internal Revenue Code. L...
Oct 23, 2013 ... A quick look at how BDCs such as Main Street Capital, Prospect Capital, and
Ares Capital were taxed through the years. - Jordan Wathen ...
Dividend Stock Income Tax Considerations: what you need to know. ... BDC
dividends are mostly taxed at ordinary income tax rates, However, after the year-
discuss the significant tax advantages a BDC can realize if it qualifies as a
regulated ... derived from dividends, interest, gains from the sale or exchange of
securities and ... least 90% of its annual investment company taxable income,
which is ...
Jan 19, 2011 ... Business Development Companies (BDCs) offer some attractive opportunities for
dividend stock investors. BDCs are now paying dividends in ...
Jan 30, 2014 ... Business Development Companies (BDCs) are publicly traded ... Oftentimes, a
BDC will increase its dividend when market interest rates have ...
Dec 1, 2014 ... What you need to know about BDCs. ... company taxable income, as defined by
the Internal Revenue Code, to shareholders every year. ... least 90% of their
gross income from dividends, interest, payments on securities loans, ...
Those same shareholders then are taxed when they receive the dividends.
However, Business Development Companies (BDCs) are an exception.
investors in the form of dividends and distributions (similar to a. REIT). • To
maintain ... BDCs must distribute at least 90% of taxable income to investors ...
Ordinary dividend distributions from a RIC do not qualify for the preferential tax
rate on dividend income from domestic corporations and qualified foreign ...