Has anybody noticed that quite a number of publicly held companies are issuing, before calender year end 2012, large dividends, many being paid for by debt (undertaken at low interest rates).

In this way the companies are thinking of their shareholders and attempting to help them beat the pending/potential/probable increase in taxes on dividends as of January 2013.

Think of that, Corporations and their Board's of Directors working for the betterment of it's shareholders and yes I am sure you can bet many of them are major shareholders themselves.