There is no window dressing on stocks that are trading at 52 week lows. Funds are dumping them so as not to show them on their list of holdings at the end of the quarter. Furthermore, pension funds, and other institutional investors make their decisions on giving new money or taking away money from fund managers based on annual performance through the third quarter. Window dressing refers to marking up stocks you have a profit in at the end of the quarter and getting rid of those you don't want to show. Frankly, I would take advantage of this dumping to buy IACI cheaply.