History of the Open Floor Plan. An open floor plan is a relatively new concept in residential home design. Homes up until the 1940s and 1950s employed designs where each function had its own separate room. The kitchen would be a separate room, living room a separate room, dining room a separate room, and so on.
A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, it can re-invest it in the business (called retained earnings), and pay a fraction of this reinvestment as a dividend to shareholders.hareholders in companies that pay little or no cash dividends can reap the benefit of the company's profits when they sell their shareholding, or when a company is wound down and all assets liquidated and distributed amongst shareholders.
Dividends-received deduction for corporations. Corporate shareholders generally may take the 70% dividends-received deduction on qualified dividends received from certain Delaware InvestmentsÂ® mutual funds, as long as the mutual fund shares generating the dividend generally have been held for 45 days.