Provider Compliance Training. Below are links to free training for health care providers, compliance professionals, and attorneys. OIG's Provider Compliance Training was an outreach initiative developed as part of HHS's and the U.S. Department of Justice's Health Care Fraud Prevention and Enforcement Action Team.
Dividend Record Date. A dividend record date is the date on which the company finalizes the list of investors who qualify as shareholders of record.. Investors listed as shareholders of record will receive the firm's dividend payment.
The declaration date is the first of four important dates in the process of a company paying a dividend. How a Company Handles Paying a Dividend. Before a cash dividend is declared and subsequently paid to shareholders, a company's board of directors must decide to pay the dividend and in what amount. When the board of directors makes such a decision and declares a dividend for payment to stockholders, the retained earnings account on the company's balance sheet is reduced by the amount of the declared dividend. The retained earnings is an account of equity that shows the net balance of a company's earnings.