Hello Club Cafe members,
Our club is disbanding. We are presently calculating stock transfers
and not sure what to do with cost lots. For example we bought 25
shares of Church and Dwight 20 years ago and 6 shares 2 years ago. In
the interim the stock split and we sold some. We now have 50 shares.
How do we account for lots when transferring shares to all four of our
members?

You don't need to concern yourself with them at all as you
are liquidating the entire portfolio. The only value that
comes into play during a stock transfer to a departing
partner is the market value on the valuation day. The
receiving partner's cost basis in the received stock will be
calculated by bivio as a function of the partner's basis in
the overall partnership.

Thank you
Sent from my iPhone

> On Aug 23, 2026, at 11:49 AM, John W Ranby Trustee PGM Cariboo Trust via bivio.com <user*15792700001@bivio.com> wrote:
>
> You don't need to concern yourself with them at all as you
> are liquidating the entire portfolio. The only value that
> comes into play during a stock transfer to a departing
> partner is the market value on the valuation day. The
> receiving partner's cost basis in the received stock will be
> calculated by bivio as a function of the partner's basis in
> the overall partnership.