Want ketchup with that? H.J. Heinz (HNZ) on Friday became the latest company to move dividend payment dates forward to December, shielding investors from the likelihood of higher dividend taxes next year. Heinz will now pay its quarterly dividend in late December instead of in January. Investors of record on Dec. 11 will qualify for the quarterly payout of $0.515 per share to be distributed Dec. 26. The stock's dividend yield is 3.5%, well above