Questcor Pharmaceuticals (NASDAQ: QCOR) has decided to pay $0.20 per share to shareholders on Dec. 21 rather than its regularly scheduled Q1 payout, to get ahead of the fiscal cliff. One of the possibilities included in the fiscal cliff negotiations could raise dividend tax rates from their current 15% up to income tax rate percentages, so many companies are either giving special dividends or moving their regular dividends up into the next few weeks. Some have speculated that a number of these companies do this for not entirely generous reasons, in the cases of companies with a large percentage of internal ownership, but Questcor doesn't fall into that category, with insiders owning only 0.5% of its shares.

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