Over the last month, at least 3 companies – Intel (INTC), B. Riley (RILY), and Burberry Group (BURBY) \- have suspended their dividends. All of these companies had a dividend yield ahead of the S&P 500 Index ($SPX), and B. Riley and Burberry in particular had quite impressive dividend yields. Here it is worth noting that, unlike interest payments that are contractual in nature, dividends on common shares are discretionary. That means the company’s board decides on the payout, usually every quarter. The company considers several factors, like its current financial condition, the expected cash n…