Flash forward $5$ years and your friend is enjoying great success due in part to your excellent financial advice. Her company has grown and continues to grow very rapidly and she is generating several million in profits annually. She has several hundred stockholders and the value of their stock has appreciated nicely but her board now wants to consider dividends. Please give some good solid thorough advice on all the things to consider regarding dividends and also remaining properly capitalized to support growth. Include tax considerations, etc.