Unitholder

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Dictionary Says

Definition of 'Unitholder'

An investor who owns one or more units in an investment trust. Units in a trust are treated like shares and unitholders as shareholders. Unitholders are afforded specific rights that are outlined in the trust declaration, which governs the trust's actions.
Investopedia Says

Investopedia explains 'Unitholder'

Dividends received by the unitholder are typically characterized as qualified dividends, and distributions can be taxed. Some trusts offer dividend reinvestment plans, which allow unitholders to reinvest dividends instead of receiving them as a payout. The unitholder's tax liability may change in accordance with the location of the trust, which may be in a foreign country and be denominated in a foreign currency. Taxes may be reported on Form 1040; additional forms, such as Form 8621, may also be required.
Search results for

'Unitholder'

  • The Basics Of REIT Taxation

    http://www.investopedia.com/articles/pf/08/reit-tax.asp
    ... Taxation to Unitholders The dividend payments made out by the REIT are taxed to
    the unitholder as ordinary income - unless they are considered to be "qualified ...

  • Discover Master Limited Partnerships

    http://www.investopedia.com/articles/basics/07/ml_partnerships.asp
    ... When an MLP unitholder dies and the investment is transferred to an heir, the cost
    basis is reset to the market price on the transfer date, eliminating any ...

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