Sorry, no online dictionaries contain the exact phrase non-distribution of dividends.
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Reverse dictionary results:
1. advantages
 2. benefits
3. dividend
4. gains
5. profits
6. returns
7. distribution
8. merits
9. unearned income
10. wage
 11. cumulative
12. participating insurance
13. preference shares
14. stock dividend
15. accrued
16. accumulation
17. active
18. actuary
19. arrears
20. common stock
 21. cumulative preferred
22. cumulative preferred stock
23. determined
24. dividend reinvestment plan
25. dividends payable
26. earn
27. income
28. incoming
29. payout
30. preferred shares
 31. preferred stock
32. stock
33. underlie
34. accumulated
35. blue chip
36. bonus
37. bonuses
38. cancellation
39. compo
40. cum dividend

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