Most of us who post here are "small time rich" - but because of the expiring tax on earners of over 250K on January 1st (pretty much in the bag), big boys are selling MLP's and other appreciated stocks (DUK) to pay only 15% long term gains this year. I suspect that tax selling will continue for a month or so, and provide those of us who earn less than 250K some once-in-a-lifetime buying opportunities of yields of 5,6,or even 10% as prices drop. SXL should be rocketing up after the 10% dividend increase and better than expected earnings, but the super rich are selling into strength. . .just my 2 cents, but I am increasing holdings in a number of dividend stocks the next month.
A word of caution - while federal income taxes are proposed to increase for incomes over $250,000, are capital gains and dividends subject to the same limits? I had not heard that. It is possible that higher taxes on capital gains will apply to all incomes.