Wal-Mart is the latest example of companies rushing to give shareholders the advantage of lower dividend tax rates ahead of assumed hikes next year, the New York Times reported. Wal-Mart announced that it would issue its dividend on Dec. 27, instead of Jan. 2. More companies are expected to follow suit, and still others are issuing special dividends at a rate almost four times the norm, research shows.

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

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