There may be an extra 3% dividend tax to be paid by companies.

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Extra cash can earn a predictable and competitive return in dividend-paying, cash value life insurance and other products.

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Stocks have more capital appreciation upside with the extra bonus that many pay more than 2.25% dividend yield.

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Think of the extra value of getting in before everyone else recognizes the potential for dividend growth.

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If you have got a "scrip" or "stock" dividend (where you've taken shares instead of cash) take extra care.

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In the early 1990s, Littlewoods increased its dividend substantially, and Sir Peter had to decide what to do with his extra money.

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