Could someone post a message as a quick refresher on this
"Qualified Dividend" vs "Dividend" split.  I forget what the
driving difference is between the two and want to be sure I
have it correct for tax purposes (implications?).

Qualified dividends are those dividends which qualify for capital gains tax rates. Generally all domestic common stock dividends are qualifying if you own the underlying shares for more than 60 days in the 121 day window surrounding the ex-dividend date.

 

Ira Smilovitz