Wal-Mart is the latest example of companies rushing to giveshareholders the advantage of lower dividend tax rates ahead ofassumed hikes next year, the New York Times reported. Wal-Martannounced that it would issue its dividend on Dec. 27, instead ofJan. 2. More companies are expected to follow suit, and stillothers are issuing special dividends at a rate almost four timesthe norm, research shows.

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For previous coverage on this topic, see Special Dividends Surge Fourfold.

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