Under the current timetable, as of January 1, 2013, the Federal tax rate on capital gains will increase from 15 to 23.8 percent, and the tax on dividends will increase from 15 to 43 percent.
Good discussion of this from PJTV. Barf Alert – includes clip of 0Bambi proclaiming himself as a big tax cutter.
Tax Guru - Ker$tetter Letter 