Based on the moves by several other companies including Costco -- or perhaps a bit of wishful thinking by shareholders -- Apple may be contemplating a special one-off dividend to help avoid any potential investor unrest in light of likely increases in the capital gains tax rate. Further reducing the company's enormous cash pile, which is growing faster than Apple can spend it on dividends or stock buybacks, might accomplish a hat trick of saving shareholders money, reducing its own tax liabilities and boosting its own share price.