{"iri":"https://spec.edmcouncil.org/fibo/ontology/SEC/Equities/EquityInstruments/QualifiedDividend","label":"qualified dividend","definition":"dividend that falls under capital gains tax rates that are lower than the income tax rates on unqualified (ordinary) dividends","license":"https://spdx.org/licenses/MIT","source":"fibo","source_url":"https://spec.edmcouncil.org/fibo/"}