I'm sure Steve Jobs isn't the only one doing this, or that there aren't people 'gaming' the tax code to get even lower rates...
Steve Jobs Thrives on Dividend Income - Seeking Alpha
Quote:
Dividend investors also benefit from favorable tax rates on dividend income. If Apple paid Steve Jobs a “standard” CEO package, he would undoubtedly be in the 35% tax bracket. However, his dividend income will only be taxed at 15% providing him with millions in after-tax savings.
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