In 2006 BKE declared their special dividend ($3/share) in December and paid it in December. I think based on the uncertainty in the economy they liked to see their cash status beginning of December to declare a special dividend prior to the end of the year. Also favoring this is that Obama is not going to give in to the Bush tax cuts on dividends for the rich. As BKE is 44% insider held it would almost seem a certainty they will pay out something. Also I would not be surprised if the dividend is more than anyone expects. They will most likely reduce it substantially next year using excess cash to buy stock back. These guys are smart!