Zeev, I haven't really read up much on those qualifying dividends, but here is what I see at IRS:
"To qualify for the 5% or 15% maximum rate, all of the following requirements must be met:
1. The dividends must have been paid by a U.S. corporation or a qualified foreign corporation. (See qualified foreign corporation.)
2. The dividends are not of the type listed later under Dividends that are not qualified dividends.
3. The proper holding period is met (discussed next).
Holding periods
Generally, to meet the holding period requirement, a shareholder must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock will not receive the next dividend payment. Instead, the seller will get the dividend.
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