With the dividend tax rate raising in 2013, plus the 3.8% tax on investment income looming, some high income dividend recipients got a gift when many large companies paid dividends in 2012 rather than 2013. See this article in USA Today by Matt Krantz:
http://www.usatoday.com/story/money/business/2013/01/24/early-dividends-founders-investors/1775173/
Of course, small investors probably will not have much effect one way or the other, since taxpayers in the 10 and 15% tax brackets dont pay income taxes on qualified dividends.
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