Happy New Year Bernie, "IMO this will become even more important if Congress passes a tax reduction bill that includes dividends."
This is a very interesting point on corporate dividends. I'm going to be curious how they word the potential change. If it applies to dividends only from corporate profits or if it will also apply to distributions from debt securities. I guess 2003 will probably be taxed the same as 2002 unless they make the law retroactive.