Explanation:

• Special cash dividends are one-time distributions that signal the cash increase is temporary and not expected to recur.
• Share repurchases are flexible and can be used to distribute excess cash without committing to ongoing payments.
• Regular cash dividends create an expectation of continued payments, which is inappropriate for temporary cash increases.

Therefore, special cash dividends and share repurchases are best suited for distributing extraordinary cash flows that are not expected to continue.