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.
But that is not the whole story on aggression. Another type of aggression is called reactive aggression, sometimes referred to as hostile aggression. Reactive aggression is behavior that has as its primary and sometimes solitary goal to do harm to someone. Usually, this action is in response to a perceived injustice, insult, or wrongdoing. This form of aggression is related to anger and is the behavior that gets athletes in trouble, both on and off the field. An example of reactive aggression may be the pitcher who is furious that the last time a certain batter came to the plate, he hit a 450-foot (140-meter) homer that cleared the bleachers.