Any comments on this Icahn supposedly has $5.2 debt already. Thus, Dell should be able to find $5.2 billion in debt at least. Dell earned about $3 billion lat year. Thus Dell could easily use about $1 billion in cash for a rainy day fund. 9419+5200=14619. 14619/1755= $8.33 special dividend. Then based on 3 billion fcf. They could issue about $1.50 annual dividend. So if the stock drops to $5 after the special, the yield will be 20%.