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Thursday, September 24, 2015 3:27:04 PM
If the dividend is 25% or more of the stock value, special rules apply to the determination of the ex-dividend date. In these cases, the ex-dividend date will be deferred until one business day after the dividend is paid. In the above example, the ex-dividend date for a stock that’s paying a dividend equal to 25% or more of its value, is September 11, 2013.
That does not mean "25% more than".
http://www.sec.gov/answers/dividen.htm
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