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• Spillover Dividend
  A spillover dividend is a dividend payment in the current year, declared and taxable in the prior year. For example, several closed- and open- end mutual funds companies will declare a dividend with a record date in December 2003 and a payable date of January 2004. In these cases, the dividend is taxable in the year declared, that is 2003.
  Spillover_Dividend.html

• Dividends and Capital Gains Distributions
  Most mutual funds will declare net investment income dividends and capital gains distributions, payable in December. To receive the capital gains distributions, you must have been the mutual funds shareholder on the record date. Capital gains distributions are the same for all classes.
  Dividends_and_Capital_Gains_Distributions_2005.html
• Substitute Dividend
  Assets held in margin accounts where the account owner is carrying a debit balance are generally subject to rehypothecation (being loaned out). When margined shares are loaned by the financial institution where the account is held, substitute (rather than actual) dividends may be allocated to that account.
  Substitute_Dividend.html
• Receiving Substitute Dividend
  You may receive substitute dividend only if you carry a debit balance in your margin (Type 1) account and your shares are loaned out by your financial institution. If you do not carry a debit balance or if you carry a debit balance but your shares are not loaned out will not receive substitute dividends.
  Receiving_Substitute_Dividend.html
• Reducing Tax Impact
  Different financial institutions have different policies. Some, for example, will pay accounts (other than corporate and tax-exempt accounts) that receive substitute dividend an additional credit of 30.77% of the amount of the substitute dividend to compensate for negative tax implications.
  Reducing_Tax_Impact.html

• Capital Gains Tax Rate
  The capital gains tax rate you pay depends on many factors. Your capital gains tax rate can be between 5% and 28%. However, for most people, the capital gain tax rate they pay is either 5% or 15%.
  Capital_Gains_Tax_Rate.html

• Capital Gains Tax Rates
  Qualified dividends and net long term capital gains (with certain exceptions) are taxed at a maximum rate of 15%.
  Capital_Gains_Tax_Rates.html
• Capital Gains Tax Rates 5 years
  When capital assets are held for more than five years, the capital gains tax rates are either 5% or 15% depending on your tax brackets. The capital gains tax rates used to be different for special capital assets. However, the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA 2003) eliminated the special capital gains tax rate for capital assets held for more than five years.
  Capital_Gains_Tax_Rates_5_years.html
• JGTRRA 2003
  The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA 2003) made extensive changes to the long term capital gains tax rates through 2008 and the changes are summarized below.
  JGTRRA_2003.html
• The Five-Year Rule
  Under the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA 2003), there is no special capital gains tax rate for assets held for more than five years that are sold on or after May 6, 2003 and prior to 2009. This is sometimes known as the five year rule of capital gains tax rates.
  The_Five-Year_Rule.html

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