RE:Special div Dec 31You should read all the previous posts on this. Everyone gets $0.63 worth of extra units (plus $0.10 cash) but after the units are issued they are consolidated so in the end everyone has the exact same number of units as they did before, No dilution, but you still have to pay tax on the distribution if you hold H&R in a taxable account.
What H&R is doing is transfering their tax burden on to their unitholders. For some reason this is legal.