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For shareholders in the 15% tax bracket, the long-term capital gain tax rate has been reduced from 10% to 8% for securities held more than 5 years and sold after 12/31/01. As a result, the 2002 Form 1099-DIV Box 2c will now report the amount of any qualified 5 year gain that is included in the total capital gain distribution reported in Box 2a.
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