National Health Investors (NHI 0.45%) said in an official press release that it is to pay a special dividend in the first month of next year. The one-time payout is $0.22 per share of common stock and will be payable on Jan. 31 to shareholders of record as of Jan. 10.

The company, which is a real estate investment trust concentrating on the medical sector, pays a regular quarterly dividend. Its most recent announced payout is $0.67 per share.

Late 2012 has seen a flurry of companies announcing special or "accelerated" dividends. Many of these, however, are to be disbursed by the end of the year in an attempt to avoid a potential high dividend tax increase arising from the government's looming "fiscal cliff."