Dividend omissions is a qualified change of the company's dividend policy. According to the signal theory, this kind of change can provide the investors with some information.

股利停发是公司股利政策的一种从有到无的质的变化，按照股利政策的信号传递理论，这种变化能向投资者传递信息。

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The most recent IRS data shows that more than 63 percent of taxpayers with qualified dividend income are 50 and older.

FORBES: To Avoid A Fiscal Cliff Dive, Extend Today's Dividend Tax Rates

Special Offer: Earn yields of 15% and higher in qualified dividend income.

FORBES: Magazine Article

One area with greater potential to impact portfolios is the fate of the qualified dividend tax rate, scheduled to increase from 15% to ordinary income.

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