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yourfanat wrote: I am using another tool for Oracle developers - dbForge Studio for Oracle. This IDE has lots of usefull features, among them: oracle designer, code competion and formatter, query builder, debugger, profiler, erxport/import, reports and many others. The latest version supports Oracle 12C. More information here.

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Dividend Investors Set to Face Major Dividend Tax Increase in 2013
Five Star Equities Provides Stock Research on ARMOUR Residential REIT and CYS Investments

NEW YORK, NY -- (Marketwire) -- 12/07/12 -- Real Estate Investment Trusts (REITs) by law are required to pay out a minimum of 90 percent of their taxable income through dividends. A dividend tax increase has been a major concern for investors as current top tax rate is set to expire in the New Year. Five Star Equities examines the outlook for dividend yielding companies and provides equity research on ARMOUR Residential REIT, Inc. (NYSE: ARR) and CYS Investments Inc. (NYSE: CYS).

Access to the full company reports can be found at:

www.FiveStarEquities.com/ARR
www.FiveStarEquities.com/CYS

The current top tax rate on dividends, which was set in the Bush-era, will expire in January. If lawmakers fail to take action dividends will be taxed at the same level as wages and salaries in 2013. President Obama's plan would see the top tax rate on dividends rise to from 15 percent to 39.6 percent for high-income earners, which doesn't include the new 3.8 percent tax on investment income added by Obama's health-care law. Since mREITs are already taxed as ordinary income they are likely to see just a slight increase in taxation, compared to almost triple for other high yielding companies.

"The prevailing fear is that if taxes for dividends increase, dividend yielding companies could grow less attractive and could see a multiple de-rating," said Savita Subramanian, a strategist at Bank of America Merrill Lynch.

Five Star Equities releases regular market updates on dividend yielding companies so investors can stay ahead of the crowd and make the best investment decisions to maximize their returns. Take a few minutes to register with us free at www.FiveStarEquities.com and get exclusive access to our numerous stock reports and industry newsletters.

ARMOUR's residential mortgage backed securities portfolio consists of hybrid adjustable-rate, adjustable-rate and fixed-rate residential mortgage-backed securities issued or guaranteed by U.S. Government-chartered entities. The company offers investors an annual dividend of $1.08 per share for a yield of approximately 15.5 percent.

CYS Investments is a specialty finance company that invests on a leveraged basis in residential mortgage pass-through certificates for which the principal and interest payments are guaranteed by Fannie Mae, Freddie Mac or Ginnie Mae. The company offers investors an annual dividend of $1.95 per share for a yield of approximately 15.25 percent.

Five Star Equities provides Market Research focused on equities that offer growth opportunities, value, and strong potential return. We strive to provide the most up-to-date market activities. We constantly create research reports and newsletters for our members. Five Star Equities has not been compensated by any of the above-mentioned companies. We act as an independent research portal and are aware that all investment entails inherent risks. Please view the full disclaimer at:
www.FiveStarEquities.com/disclaimer

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