In an article published on the Wall Street Journal Web site on Saturday, Eleanor Laise noted that more than 40 ETFs from Rydex Investments and ProFunds Group have made big capital-gains distributions, in some cases amounting to 50 to 80 percent of the funds' NAV.

The list of ETFs that made hefty payouts include inverse funds such as the Rydex Inverse 2X S&P Select Sector ETF and UtlraShort Basic Minerals ProShares ETF. That's because those funds had plenty of gains amid the poor market climate.  

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