A record year for debt-funded stock buybacks may soon become even more rewarding for shareholders. The Federal Reserve’s decision to delay raising interest rates for the first time since the 2008 financial crisis will likely encourage companies to take out more debt to repurchase their own shares or issue special dividends before the end of the year, adding to the almost $1 trillion that companies were already on pace to return to investors this year, fund managers and analysts say. While there is no way to track debt taken out for share buy-backs alone, U.S.