Tax Drill - Types of Stock Redemptions Indicate whether the stock redemptions "Qualifies" or "Does not qualify" for sale or exchange treatment. a. Distributions not essentially equivalent to a dividend. b. Distributions substantially disproportionate in terms of shareholder effect. c. Distributions in complete termination of a shareholder's interest. d. Distributions that satisfy the dividend equivalency rule. e. Distributions to pay a shareholder's death taxes