I'll post my question again with the corrections:

dis220 posted: "Ok, price appreciates all year long, drops when they distribute at the end of dec.The price then appreciates rapidly , a continuation of the nov-may bullish trend. I would sell before distribution( avoid a loss, though you would gain shares/the distribution.Then I would buy back in Jan 1st, and be out before the end of may(the summer period is when all stocks languish/drop)"

and I'm asking:

Can someone that knows math tell me if the first part of the above post is right? Isn't it just the same value if you kept it to 1 Jan? But I've got this fund in my IRA non-taxable account, so maybe that's different?