Notice of dividend must specify entitled creditors, per-creditor amounts, reasons if withheld, and be issued in advance.

The rule prescribes that a notice of dividend under section 176 must state the proposed distribution date, list creditors entitled to a dividend, specify the amount for each creditor, request required creditor information and set the last date for receipt, fix the last date for creditors to establish claims with the bankruptcy trustee, and confirm that no further dividends will be declared. If no dividend is declared, the notice must provide reasons. The notice must be sent thirty days before the date specified for distribution.

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