Two years is better than one, given one year and a day is required for the federal long term capital gain tax rate. (atlas1031.com)
There's only long term capital gains tax, which is lower than the regular (aka ordinary) tax rates. (money.stackexchange.com)
As you mention regarding favorable dividend and long term capital gains tax treatment, we want to stay in the 15 % marginal tax bracket. (thegreenswan.org)