To calculate, start with total shares outstanding and subtract the number of restricted shares. Restricted stock typically is that issued to company insiders with limits on when it may be traded. Dividend Yield A company's dividend expressed as a percentage of its current stock price.
Required Minimum Distributions (RMDs) The Internal Revenue Code (IRC) requires that you receive a portion of your TSP account beginning in the calendar year when you become age 70Â½ and are separated from service. The portion that you are required to take is called a Required Minimum Distribution (RMD).
Roth IRAs are not subject to the lifetime Required Minimum Distribution rules since no distributions are required during the lifetime of the owner. However, Roth IRAs are subject to Required Minimum Distributions rules after the death of the owner of the Roth IRA with a 50% penalty if such distributions are not made.enerally (which means there are some exceptions), you must make a Required Minimum Distribution for the year in which you turn age 70Â½. The Required Minimum Distribution is the result of a simple calculation: you divide the IRA balance from December 31st of the preceding year by a Life Expectancy.