Alpine Management & Research, Purchase, N.Y., has introduced a unique dividend-paying fund that it claims is more active than many new offerings designed to take advantage of the latest tax laws favoring qualified dividends.

The no-load Alpine Dynamic Dividend Fund is specifically designed to capture dividends paid by domestic and foreign companies that qualify for the reduced 15% federal tax made available under the Jobs and Growth Relief Reconciliation Act of 2003. Its focus is mid-cap and large-cap stocks.

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