Type PLR Subject 6.01 - Distributions - Generally 6.06 - Distributions - Preferential Dividends Keywords Distributions Year 2012 IRS Link http://www.irs.gov/pub/irs-wd/1244012.pdf Tax Report Link TaxReport2012-33 Summary Different class distribution fees do not result in preferential dividend. Title 201244012 Guidance Tags PLR - 201244012