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Dividend Capture Program
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Any of a number of techniques designed to take advantage of the relatively favorable tax treatment accorded intercorporate dividends in the United States. Stock may be traded frequently to 'capture' as many quarterly dividends as possible subject to holding period requirements in the tax code. Dividend capture strategies have been less common in the United States since 1986 tax law changes. See also Dividend Arbitrage, Dividend Stripping.
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