hahaha A lot of circular logic and reasoning that is too close to the forest to see the trees. Call it what you want but obviously taxes are going up on everyone who pays taxes of any significance. It may not be in the form of a higher tax rate (too obvious), but will be in the form of lost deductions and a higher % of income being taxable. We have a huge and growing deficit being compounded by fantastically expensive new social programs. It all could be magnified by a robin hood administration that is willing to carry those who dont pay taxes at the expense of those who do. And dont bother talking about offshore and all that. The truth is that the vast majority of taxes are collected from regular Americans who have a mortgage and 1.7 kids. Even if the Republicans gain control taxes still have to go up. So spare me all the wasted energy discussing lasered out specifics. Look at the big picture and quit wasting time arguing about details. Its all going in one direction regardless. KMR is a valuable tax tool because it allows it's investors to meter their dividend income and arguably provides that income in a tax state (LT capital gain) that may not see tax increases as quickly as some other forms of income.