Array Digital Infrastructure Inc., the company formerly known as U.S. Cellular, said its board approved a $23.00-per-share special cash dividend to distribute proceeds from the recent sale of its wireless assets. The payment will be made on Aug. 19 to shareholders of record at the close of business on Aug. 12, while the company continues to trade under the USM ticker. Market participants noted that the company has yet to clarify whether any portion of the distribution will be classified as a return of capital or treated entirely as taxable earnings and profits, leaving some investors uncertain about the ultimate tax impact of the one-time payout.