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.
Dividend Stock Income Tax Considerations: what you need to know. ... BDC
dividends are mostly taxed at ordinary income tax rates, However, after the year-
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.
Dec 4, 2012 ... So, in a nutshell: no corporate taxes and distributions mandated by regulations,
leading to historically higher yields than traditional dividend ...
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 ...
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 19, 2011 ... Business Development Companies (BDCs) offer some attractive opportunities for
dividend stock investors. BDCs are now paying dividends in ...
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 ...
May 17, 2016 ... In my prior article, I wrote about dividends at a very basic level, including ... MLPs,
as partnerships, do not pay corporate taxes, but all of their ...