This article in the Wall Street Journal detailing Costco's end run around next year's tax increase on dividends is too interesting a read to ignore.

It continues to prove the disconnect between those big monied interests and the average small business owner who ends up bearing the brunt of their "go ahead and raise taxes" BS.

November 29, 2012, 7:39 p.m. ET

Costco's Dividend Tax Epiphany

Obama's fans in the 1% vote to beat Obama's tax increase

When President Obama needed a business executive to come to his campaign defense, Jim Sinegal was there. The Costco COST -0.68%co-founder, director and former CEO even made a prime-time speech at the Democratic Party convention in Charlotte. So what a surprise this week to see that Mr. Sinegal and the rest of the Costco board voted to give themselves a special dividend to avoid Mr. Obama's looming tax increase. Is this what the President means by "tax fairness"?

http://online.wsj.com/article/SB10001424127887324705104578149012514177372.html?mod=WSJ_Opinion_LEADTop