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Capital Distribution / members’ voluntary liquidations

Member’s voluntary liquidations are effectively a process by which a solvent company is wound down by the appointed Liquidator and funds remaining after the payment of all outstanding debts are distributed to shareholders.

At its simplest, the Liquidator’s role is to:

  • Realise the assets of the Company
  • Distribute funds to creditors in strict legal preference
  • Distribute any residual funds to shareholders
A Liquidator is appointed at a meeting of shareholders held in accordance with the Companies Acts and from the advent of the Companies Act, 2014 the Liquidator must be properly licenced.

Members’ Voluntary Liquidations tend to be resolved within 3 – 6 months.

How Outlook Accountants can help?
Mícheál Leydon has vast experience acting as Liquidator of solvent companies where shareholders are seeking a capital distribution. If you wish to discuss the solvent liquidation process, please contact Mícheál Leydon.

Phone: +353-1-55 44 005 or Email:


Mícheál Leydon is Authorised by the Insolvency Service of Ireland to carry on practice as a personal insolvency practitioner. Mícheál Leydon is certified to act as an Insolvency Practitioner by Chartered Accountants Ireland.

CRO - 425031

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