With the tax rate on dividends possibly rising in 2013, many companies are announcing special dividends to spare shareholders from an increased tax burden. Department store operator Dillard's (DDS) announced a special dividend late Monday of $5 a share. "This special, one-time dividend of $5 per share reflects our strong financial position and underscores our confidence in Dillard's," said Chief Executive William Dillard II in a press release. The