http://online.wsj.com/article/SB10000872396390444657804578052472320753336.html?mod=WSJ_hpp_sections_personalfinance
On Jan. 1, the maximum tax rate on dividends is likely to go from 15% to
either 18.8% or 43.4%. Will companies that pay dividends in January 2013
accelerate their payments into December?
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