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...
A quick look at how BDCs such as Main Street Capital, Prospect Capital, and
Ares Capital were taxed through the years.
Apr 26, 2012 ... Like real estate investment trusts (REITs), BDCs are not taxed at the ... higher
income tax rate rather than at the 15% rate for qualified dividends.
Apr 5, 2016 ... Tax Accounting for such dividends in a taxable a. ... tax treatment, such as most
REIT and Business Development Company (BDC) dividends.
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 ...
Because of the requirement that the BDC must pay out 90% of their taxable
earnings each year these companies generally pay a sizable dividend (either ...
Nov 4, 2016 ... Dividend investors can learn how to invest safely in BDCs here. ... taxes if it
distributes 90% of taxable income in the form of dividends. Because ...
Jan 30, 2014 ... Business Development Companies (BDCs) are publicly traded ... Oftentimes, a
BDC will increase its dividend when market interest rates have ...
BDCs are closed-end investment companies; however,. BDCs are exempt from ...
(4) pay out dividends at a relatively stable level as most of the their portfolio ...
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, ...