In the Face of CityTime Crime SAIC makes like a Cow!

Liken to a cow chewing its cud, why would SAIC distribute an extra dividend, see shareholder meeting year http://beta.fool.com/hoangquocanh/2013/03/28/with-a-special-dividend-income-investors-might-lov/28324/. Does this move  also bolster stock price along with announced cost 350 million cost reductions? Or does and extra dividend  push income out at dividend vs capital gain rates to the shareholders,  so the IRS approves the spinoff and its not seen as a device to shift tax rates? All of the above in the street's view.  The DPA (Citytime deferred prosecution agreement) allows SAIC to continue bidding and working as the US 8th largest defense contractor. Pretrial starts next week...