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.
In psychology, passive-aggressive behavior is characterized by a habitual pattern of passive resistance to expected work requirements, opposition, stubbornness, and negative attitudes in response to requirements for normal performance levels expected of others.assive-aggressive personality disorder was listed as an Axis II personality disorder in the DSM-III-R, but was moved in the DSM-IV to Appendix B (Criteria Sets and Axes Provided for Further Study) because of controversy and the need for further research on how to also categorize the behaviors in a future edition.