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

A) The declaration date
B) The incorporation date
C) The record date
D) The payment date

Declaration Date

The date on which a company's board of directors announces its intention to pay a dividend.

Incorporation Date

The date on which a company was legally registered or incorporated and started its existence as a corporate entity.

Record Date

Record date is the specific date set by a company on which one must be on the company's books as a shareholder to receive a declared dividend or participate in corporate actions.