Esther Barron

"Substantively, dividends and distributions are similar," says Esther Barron, assistant director of the Small Business Opportunity Center at the Northwestern University School of Law, "but in general, when an LLC makes a payment to its owners in cash or property it's called a 'distribution.'"

There can be other, very specific, distinctions based on the organization's particular operating agreement, she says.

Esther Barron Clinical Assistant Professor at the Northwestern University School of Law Bluhm Legal Clinic's Small Business Opportunities Center and Co-founder of Elezar, LLC, a high-end handbag company targeting high-end boutiques and department stores.

Esther Barron Clinical Assistant Professor at the Northwestern University School of Law Bluhm Legal Clinic's Small Business Opportunities Center and Co-founder of Elezar, LLC, a high-end handbag company targeting high-end boutiques and department stores.

Esther Barron Clinical Assistant Professor at the Northwestern University School of Law Bluhm Legal Clinic's Small Business Opportunities Center and Co-founder of Elezar, LLC, a high-end handbag company targeting high-end boutiques and department stores.

Esther Barron Clinical Assistant Professor at the Northwestern University School of Law Bluhm Legal Clinic's Small Business Opportunities Center and Co-founder of Elezar, LLC, a high-end handbag company targeting high-end boutiques and department stores.