(Updates with additional companies)

 
   By Debbie Cai 
 

Caterpillar Inc. (CAT) and a string of other companies Wednesday disclosed plans to pull forward their quarterly dividend payments, joining a growing list of those making moves ahead of next year's possibly impending "fiscal cliff."

Next month, several hundred billion dollars in automatic tax increases and spending cuts--dubbed the fiscal cliff--will begin if Congress and the White House don't intervene. The increases include a higher tax rate on dividends, and dozens of companies have approved one-time special dividend payments for December, while others have moved their quarterly payouts to December instead of early 2013.

Caterpillar's board is accelerating its quarterly dividend of 52 cents a share, originally to be paid in next year's first quarter, to Dec. 31. The construction and mining equipment manufacturer anticipates the move will save shareholders around $30 million. The company's cash dividend has more than tripled since 1998.

Independent Bank Corp. (INDB), which owns Rockland Trust Co., will also pull forward its regular quarterly dividend of 21 cents a share to Dec. 31. It typically pays its fourth-quarter dividend in January.

True Religion Apparel Inc. (TRLG) will accelerate its 20-cent-a-share dividend to be paid on Dec. 27 instead of in the first quarter next year. US Ecology Inc. (ECOL) will also accelerate the payment of its 18-cent-a-share quarterly dividend to that date, while Briggs & Stratton Corp. (BGG) will pull forward its 12-cent-a-share payment to Dec. 31.

Legg Mason Inc. (LM) has accelerated the payment of its 11-cent-a-share quarterly dividend to Dec. 28, which is the same day that MTS Systems Corp. (MTSC) will pay a 30-cent-a-share accelerated dividend.

Meanwhile, Sterling Financial Corp. (STSA) will issue a special cash dividend of 35 cents a share Dec. 28, and on the same day will pay an accelerated quarterly dividend of 15 cents a share that would otherwise be paid in the first quarter of next year.

Belk Inc. (BLKIA, BLKIB) said it will issue a one-time dividend of 25 cents a share on top of an accelerated regular dividend of 75 cents a share, and both will be paid on or before Dec. 21. The department-store company usually pays dividends in April.

Beasley Broadcast Group Inc. (BBGI) will pay a special cash dividend of 85 cents a share on Dec. 27.

IPG Photonics Corp.'s (IPGP) board approved a 65-cent-a-share one-time cash dividend to be paid on Dec. 28, the same day that Heartland Financial USA Inc. (HTLF) plans to issue a special 10-cent-a-share cash dividend to shareholders.

Concurrent Computer Corp.'s (CCUR) board declared a special cash dividend of 50 cents a share, to be paid Dec. 31.

Write to Debbie Cai at debbie.cai@dowjones.com

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