A small stock dividend is generally defined as one involving the distribution of additional shares that are more than 50% of the currently outstanding shares.

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A small stock dividend is generally defined as one involving the distribution of additional shares that are less than 20-25% of the currently outstanding shares, not more than 50%. If the additional shares are more than 20-25% of the outstanding shares, it is considered a large stock dividend.

A Small Stock Dividend Is Generally Defined as One Involving