Smart Money:  “Unless Congress takes action, the top tax rate for the highest earners on most dividends, currently 15%, is set to jump to a whopping 43.4% next year. That is a maximum income-tax rate of 39.6% — since dividends ll once again be taxed as regular income — plus a 3.8% tax on investment income as part of the health-care overhaul passed in 2009.”