RESEARCH ESSAY ASSIGNMENT 1 We spent a substantial amount of time in Week 4 discussing the payment and taxation of corporate dividends. Some of this discussion simply begs the question as to how commonplace dividend distributions are in the United States. Utilizing at least three (3)

commercial or journal related websites, ascertain and detail how common dividend distributions are in today’s economic climate, particularly since the economic downturn of 2008 and 2009. Furthermore, ascertain and analyze whether dividend distributions are concentrated in the companies that are publicly traded

(such as the New York Stock Exchange or NASDAQ) or whether closely held corporations pay them with equal frequency and/or at the same rates. In your analysis, make sure that you discuss and consider the various considerations that each type of corporation (publicly traded and closely held corporations) balance in determining whether to pay dividends, including the tax consequences of doing so. NOTE: You must either (1) submit complete citations to these online resources so that your instructor may find these studies online or (2) submit complete copies of these online resources with your submission. Failure to do so will result in a zero for the assignment. PLEASE RESEARCH THIS ISSUE ON THE INTERNET AND COMPOSE AN ESSAY INCLUDING YOUR ANALYSIS OF THE ISSUE (20 POINTS).

Grading Rubric : Internet Research and Essay

Category Points % Description Research 4 20 Ability to search for and find relevant materials Analysis 10 50 Analysis of these different materials, including discussion of the materials in the context of the tax law or tax policy; analysis of the materials in light of the question(s) posed; clarity of expression of your conclusions and analysis Conclusions 3 15 Application of the materials and your analysis to reach one or more conclusions presented by the essay, if applicable Professionalism 3 15 The overall appearance and professionalism of your paper, including grammar, punctuation, formatting, and quality of communication Total 20 100 A quality paper will meet or exceed all of the above requirements.

Must be done in 2 hours. (Before 9:15pm Pacific time)