2.1.1 Equity Securities
On cumulative preferred every unpaid stated dividend accrues as an arrear, and all arrears plus the current dividend must be paid before any dividend reaches the common. DGCL §151(c) is where the cumulative option comes from: dividends may be "cumulative or noncumulative". NOT "unpaid cumulative dividends are a debt of the company." Skipping a preferred dividend is not a default, creates no creditor claim, and does not put the holder on the debt half of the liquidation ladder.
1 question on this screen, from this outline item's own pool, so some will test a rule you met earlier in the unit. Pick an answer, say how sure you are, then reveal. Being sure and wrong is the most useful thing that can happen here, and the coach treats it that way.
An affiliate of an issuer wants to sell shares under Rule 144's volume limitation. Which amount may she sell in a three-month period?
How sure are you?
Unit: SIE outline 2.1.1