Which of the following is not a significant date with respect to dividends?

Question

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The incorporation date is the date that marks the official formation of a company and does not have any direct relevance to the payment of dividends. The other three dates, declaration date, record date, and payment date, are all significant with respect to dividends. The declaration date announces the amount of the dividend and when it will be paid, the record date establishes who is eligible to receive the dividend, and the payment date is when the dividend is actually paid out to shareholders who are on record as of the record date.

Which of the Following Is Not a Significant Date with Respect