"the BOD had to deliberately decide whether it was to to be "Ordinary" or a "Return of capital"

If you know this to be true because of your previous responsibilities as SHR, than I stand corrected. However, in my professional experience, at the companies I have worked for, the BoD approves the dividends and the CFO decides how they are treated.

Good luck everyone.

P.S. Watching my team (Dodgers) on the internet...sucks, watching them lose on the internet sucks even more.