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The Rational Walk's avatar

One useful “mental model” for the psychological problem of selling shares of a company to “create” a dividend is to think about one’s ownership as a percentage of the company, even if it is a tiny percentage. If a company repurchases stock and, consequently, has a declining share count, it is possible to sell shares without reducing one’s ownership as a percentage of the company. For example, if Berkshire repurchases 2% of its shares outstanding in a given year, a shareholder can sell 2% of his shares and still own the same percentage of Berkshire. This can potentially make it feel less like consuming principal.

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Kingswell's avatar

That's a great point. It reminds me of when Berkshire did this itself by selling proportional amounts of GEICO and General Foods stock in the mid-1980s during tender offers and periods of open-market repurchases -- so as not to change its ownership percentage in the two companies -- and treated the proceeds as dividends. (The auditor disagreed with that decision, but that's a whole other matter, haha.)

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