Answer to Question 1
Some, such as alimony, child support, and court judgments, are not discharged because they are existing legal obligations. To excuse any of these would upset the working of the justice system. Other debts, such as taxes, result from the federal government making the bankruptcy rules.
Answer to Question 2
Common stock is the typical stock in a corporation and it generally carries voting rights. Dividends depend on profitability and the decisions of the board of directors.
Preferred stockholders have priority over common stockholders in the payment of dividends and in the share of assets in the case of the corporation dissolving. Some preferred stock has a fixed rate of dividends.
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