|A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z|
A dividend that meets the special holding period and other requirements so that it is taxed at the special rate of 15% or 20% (depending on the recipient's yearly income) rather than at ordinary income tax rates. For dividends to be considered "qualified" the stock must be held for at least a 61-day period during the 121-day period that begins 60 days before the ex-dividend date.
For the tax treatment of dividends on restricted stock, see the FAQ on that topic.
|Return to list||Register Now|