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Without action by Congress the current dividend tax of 15% will end as 2012 comes to a close and will instead be taxed as normal income according to the article below.
http://www.smartmoney.com/invest/st...ividends-to-increase-1332723167618/?mg=com-sm
May be worth keeping an eye on hedging any dividend aristocrat index portfolios you may own. Some low theta puts may be a reasonable strategy.
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