Someone posted on RB concerning the tax rate on dividends and it has implications in regard those wishing to exit after 2/24/06. To qualify for the low dividend tax rate, one must hold the security for 60 days after the qualifying date of record, that being 2/24/06. Otherwise, you would be taxed at your regular income rate. Those speculating that we see a drop in price as short termers sell off after 2/24/06 might be surprised. However, I wonder how many are actually aware of these dividend rules and end up paying the price.