Sirius XM Radio (SIRI) has had a particularly good year, and now, like so many companies this month, it is finding ways to give back to shareholders ahead of any potential tax increases at the end of the year, as Congress attempts to solve the fiscal cliff dilemma. The company has taken out a $1.5B credit facility and initiated a $2B share buyback program, as well as a $0.05 special dividend. In this video, Motley Fool analyst Blake Bos discusses why Sirius chose this route, and what it means for investors.