Dividend Will Mainly Line Bill Gates’ Pockets

“Many Factors Behind Microsoft’s Dividend” (Jan. 24) tells why Microsoft’s board had approved an $850-million dividend.

I think it overlooked the biggest reason of all -- namely that Bill Gates owns approximately 1 billion shares and will now be able to receive close to $100 million per year in tax-free dividends, if the Bush tax plan is approved.

Thomas Jirovsky

Los Angeles