New 2025 framework argues that ownership—not price—is the true unit of wealth, and that dividends drive real investor outcomes
-- In PLAINVIEW, NY on December 21, 2025, Corporate Citizens LLC announced the official release of the Corporate Citizens LLC Dividend Relevance Theory, a groundbreaking financial framework authored by Louis Parnes, CEO & Founder of Corporate Citizens LLC. The theory is positioned as a real-world rebuttal to Dividend Irrelevance Theory, challenging the long-taught academic assumption that dividends are neutral and that investors can simply “manufacture” income by selling shares.
In contrast, Corporate Citizens LLC’s Dividend Relevance Theory introduces a practical, ownership-centric view of wealth creation—arguing that ownership percentage, durable cash flow, compounding behavior, and after-tax reality drive long-term outcomes far more than short-term price movements.
“Dividend Irrelevance can sound convincing in a classroom model,” said Louis Parnes, CEO & Founder of Corporate Citizens LLC. “But real markets include taxes, friction, volatility, and behavior. In real life, money isn’t the asset—ownership is. And dividends reinvested can compound ownership over time, which changes the entire long-term trajectory.”
Why the Debate Matters in 2025
The release comes at a time when investors are increasingly focused on income durability, long-term compounding, and stability. In higher-rate environments and volatile markets, Corporate Citizens LLC argues that the core question shifts from:
“What’s the price doing?”
to
“What do I own—and what does it pay me?”
The Dividend Relevance Theory highlights how dividend-paying equities—particularly when paired with dividend reinvestment (DRIP)—can create a structurally different outcome than portfolios funded by routine share liquidation.
Key Insight: Compounding Ownership vs. Planned Liquidation
Corporate Citizens LLC’s framework emphasizes a central distinction often overlooked by Dividend Irrelevance theory:
Price increases do not increase ownership
Reinvested dividends can increase ownership
The theory explains that funding retirement strictly by selling shares creates permanent ownership decay, increases sequence-of-returns risk, and turns volatility into realized outcomes. Meanwhile, dividends—though not “free”—may reduce forced selling, improve discipline, and support more consistent long-term cash-flow planning.
A Real-World Framework for Investors and Entrepreneurs
Corporate Citizens LLC developed the Dividend Relevance Theory as part of its broader educational mission: helping everyday Americans adopt an owner’s mindset and build durable wealth through better structure, strategy, and financial decision-making.
As a full-service accounting and finance firm, Corporate Citizens LLC helps clients transition from employee to employer, and onward to investor by providing tax planning, entity formation, bookkeeping, financial advisory, and investor-focused consulting.
Core Principles of the Dividend Relevance Theory
The Corporate Citizens LLC Dividend Relevance Theory centers on five principles:
- Ownership percentage is the true unit of wealth
- Dividends reinvested can increase ownership over time
- Selling shares reduces ownership—permanently
- Income without liquidation is structurally different than “manufactured income”
- Taxes, frictions, incentives, and behavior make dividend policy relevant in real markets
Official Release Links
The Dividend Relevance Theory was released publicly on December 21, 2025 and is available through Corporate Citizens LLC’s official channels:
Blog Article: The Corporate Citizens LLC Dividend Relevance Theory
https://becomeacorporatecitizen.com/insights/f/the-corporate-citizens-llc-dividend-relevance-theory
YouTube Video: Corporate Citizens LLC Dividend Relevance Theory (2025)
https://youtu.be/tIlnfe0D8_g
About Corporate Citizens LLC
Corporate Citizens LLC is a full-service accounting and finance firm based in Plainview, New York, serving entrepreneurs, investors, high-income earners, and business owners. The firm specializes in tax strategy, accounting, business structuring, entity formation, and financial advisory—helping clients access many of the same legal and tax advantages used by large corporations while building long-term wealth through ownership and disciplined strategy.
Media Contact
Corporate Citizens LLC
Phone: (516) 476-8204
Email: CorporateCitizensLLC@gmail.com
Website: BecomeACorporateCitizen.com
Contact Info:
Name: Corporate Citizens LLC
Email: Send Email
Organization: Corporate Citizens LLC
Website: https://becomeacorporatecitizen.com/
Release ID: 89182563
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