In this subtitle, “distribution” means: A direct or indirect transfer of money or other property of the corporation in respect of any of its shares; or An incurrence or forgiveness of indebtedness by a corporation to or for the benefit of the corporation’s stockholders in respect of any of its shares. “Distribution” does not include a stock dividend or stock split authorized in accordance with § 2-309(c) of this subtitle. A distribution may be in the form of: A declaration or payment of a dividend; A purchase, redemption, whether or not at the option of the corporation or the stockholders, or other acquisition of shares; or An issuance of evidence of indebtedness.