A qualified dividend is a type of dividend that is taxed at the capital gains tax rate. Generally speaking, most regular dividends from U.S. companies with normal company structures (corporations) are qualified.For individuals, estates, and trusts, qualified dividends are taxed at the current capital gains rate of 15%.For individuals whose income tax rate is 10% or 15%, then the capital gains tax rate is zero.hese qualified rates are lower than the typical income tax rate that unqualified, or ordinary, dividends are applied to. Non-qualified dividends do not qualify for the lower tax preference and are thus taxed at an individualâs normal income tax rate.
Photo Credit altrendo images/Stockbyte/Getty Images. Words or actions that are purposefully employed to harm or upset someone form the basis of passive-aggressive behavior. Passive-aggressive individuals mask their malicious intentions by lying to prevent being blamed for a misfortune incurred by another.
A child might receive attention for it from parents, teachers, or peers. When parents ignore the behavior or unknowingly reward it, they can further encourage it. In some children, aggressive behavior is a result of the manic stage of bipolar disorder.It can also be caused by irritability due to depression.ggressive behavior is a problem because it occurs frequently or in a pattern. Generally speaking, aggressive behavior stems from an inability to control behavior, or from a misunderstanding of what behaviors are appropriate. Aggressive behavior can be reactive, or in retaliation.