Calissio Resources Group Inc (CRGP)

[janice shell]

This is the best source:

http://groupssa.com/understandingdividenddates.html

See the part about special dividends. SSA makes it entirely clear that special dividends will NOT be paid on any stock not issued and outstanding as of the record date. However, it isn't clear who applies due bills, or how it's done. This is as close as they come:

To summarize, in cases of a deferred ex-date, stock traded between the record date and the ex-date trades with a due bill attached that specifies that the right to receive the dividend is sold with the stock. With electronic trading and electronic book entry accounting, due bills are rarely seen by stock investors today but they are usually noted on the trade confirmation slips.