Cost Basis Adjustments - Form 8937 and SEC Documentation
When a company goes through a reorganization such as a split, a spinoff or a merger, your cost basis in your shares needs to be adjusted. Companies report the adjustments that are needed first in the prospectus they file with the SEC and then on IRS Form 8937. They send form 8937 to your broker so they can make the adjustments needed on their side and they usually post it on their website.
You need to make sure the correct adjustments are also made in bivio so when you sell your stock, the correct capital gain or loss will be calculated.
If your club uses AccountSync to import your brokerage transactions, we research what is needed to adjust your records and then make the adjustments for you.
If your club does not use AccountSync, it is up to you to make sure the correct adjustments are made. However, if you'd like help, we'll be glad to make the entries you need. Just email us at
support@bivio.com .
This is a list of links to the documentation for some of the reorganizations we've had questions about. The links will take you to the SEC filing or, if it is available, the Form 8937. The list is by no means comprehensive. If you have a question about one that is not listed here, email us in support and we'll help you out.
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- 2023
ABAT 1 for 15 reverse split, 9/11/2023, rounded up to whole shares
AL Return of Capital, 2023 2022 and 2021
ATVI acquired by MSFT, 10/13/2023, $95/share cash
BWA spinoff PHIN, 7/03/2023, 1 PHIN for 5 BWA, 88.02% Remaining Basis
DHR spinoff VLTO, 10/2/2023, 1 VLTO for 3 DHR, 88.340% Remaining Basis
GE spinoff GEHC, 1/3/2023, 1 GEHC for 3 GE, 79.13% Remaining Basis
JNJ optional share exchange for KVUE, 8/25/2023, 8.0324 KVUE for 1 JNJ
LAAC spinoff LAC, 12/4/2023, 1 LAC for 1 LAAC, 36% Remaining Basis
LH spinoff FTRE, 7/03/2023, 1 FTRE for 1 LH, 85.01% LH remaining basis
MDU spinoff KNF, 6/01/2023, 1 KNF for 4 MDU, 69.45% Remaining Basis
- 2022
AEM Acquisition of KL, Merger of equals, 0.7935 AEM/KL, 02/08/2022, shares rounded down to nearest whole share, no fractional shares issued AMC dividend preferred units, 8/22/2022, 1 APE for 1 AMC AMD Acquisition of XLNX, 02/14/2022, 1.7234 AMD/XLNX AMZN Split, 06/06/2022, 20 for 1 ATT spinoff of WBD, 04/08/2022, .241917 WBD/1 ATT, 76.5201% Remaining Basis BDX spinoff of EMBC, 03/22/2022, 1 EMBC for 5 BDX, 97.7064% Remaining Basis BHP merger WDS taxable special dividend, 6/2/2022, .3614 WDS ADS/1 BHP ADS, FMV $21.52/sh FBIN (formerly FBHS) spinoff MBC, 12/15/2022, 1 MBC for 1 FBIN; 87.6972% Remaining Basis GOOG, 7/18/2023, 20 for 1 GOOGL, 7/18/2023, 20 for 1 GSK demerger & reverse split, 7/15/2022, spinoff 1 HLN ADS for 1 GSK ADS; 81.8421% Remaining Basis. GSK Share Consolidation, 7/18/2022, 4 shares new GSK ADS for 5 shares GSK held. MDWD Reverse Spilt, 12/20/2022, 1 for 7, shares rounded up to nearest whole share, no fractional shares issued MNMD reverse split, 08/29/2022, 1 for 15 RDSA/RDSB merger into SHEL, 1/1, non-taxable, 2/1/2022 TTWO Acquisition of ZNGA, 5/24/2022, $3.50/share ZNGA and .0406 TTWO/ZNGA
ZBH spinoff ZIMV; 3/1/2022 1 share ZIMV for 10 shares ZBH; 97.6928% Remaining Basis - 2021
ADS spinoff of LYLT, 11/05/2021, 1 LYLT/2.5 ADS, 79.2495% Remaining Basis ANET 4 for 1 split, 11/18/2021 BX Acquisition of QTS, Buyout, $78/share, 8/31/2021 CMD merger with STE, cash plus stock, .33787 STE/CMD, $16.93 per CMD, FMV STE $191.18 CP Stock split, 5:1, 5/14/2021 CP Acquisition of KSU, Stock plus cash, 2.884 CP/KSU plus $90, 12/15/2021, FMV $72.73 CREE Name and Ticker change to Wolfspeed (WOLF) 1:1, 10/4/2021 CZZ merger with CSAN, 1 CSAN/ .772788 CZZ, 3/10/2021 DELL spinoff of VMW, 11/1/2021, 0.440626 VMW/DELL DTE spinoff of DTM, 1 DTM/2 DTE, 7/1/2021, 84.6% Remaining Basis ECHO Acquisition by Jordan Co. for $48.25 per share, 11/23/2021 FCAU merger with STLA, 1/19/2021, 1 STLA/FCAU, non-taxable (prospectus dated 11/23/2020) FLIR merger with TDY, $28 plus .0718 TDY/FLIR, cash plus stock, 5/15/2021, TDY FMV $420.49 GE reverse stock split, 1/8, 8/2/2021 GLUU purchase by EA, $12.50/share, 4/29/2021 GWPH merger with JAZZ, Taxable, 5/6/2021, $199.90 and .12036 shares JAZZ per GWPH, FMV of JAZZ shares $166.46 IBM spinoff of KD, Non-taxable, 11/4/2021, 1 KD for 5 IBM, 95.8% remaining basis IP spinoff of SLVM, .090909090909091 SLVM/IP, 94.667615% Remaining Basis, 10/1/2021 ISRG Stock Split, 3/1, 10/5/2021 JCOM ticker change to ZD, spinoff of CCSI, 1 CCSI/3 ZD, 10/8/2021 KCAC merger with GBX, taxable, 10/4/2021, $9.09 FMV MDC Stock dividend, 1.08/1, 3/17/2021 MRK spinoff of OGN, .10 OGN/MRK, 6/3/2021, 95.23% Remaining Basis NVDA Stock split, 4/1, 7/20/2021
O spinoff of ONL, 1 ONL/10 O, Taxable, FMV of ONL, $21.30, 11/15/2021
PHG acquisition of BEAT, 2/9/2021, $72.00 per share PMCB reverse Split, 7/12/2021, 1/1500, shares rounded up to nearest whole share, no fractional shares issued VMW special dividend, 11/1/2021, $27.40/share, 60.51% Return of capital (Preliminary information) WORK merger with CRM, Cash plus stock, .0776 shares CRM and $26.79 per share WORK, $242.11 FMV CRM shares received. XPO spinoff of GXO, 1 GXO/XPO, 8/2/2021, Remaining basis 59.0811% - 2020
AAN spunoff AAN and changed to PRG, 1 new AAN per 2 old AAN, 12/1/2020, 85.796018% Remaining Basis AAPL Stock split, 4 for 1, 8/31/2020 ACB reverse split, 1 for 12, 5/11/2020 AGN merger with ABBV, taxable .866 shares ABBV/AGN plus $120.30. FMV ABBV received $84.22 per share, 5/11/2020 AMLP Dividend Reclassification for 2020, All 100% Non-dividend AMTD merger with SCHW, 1.0837 SCHW/AMTD, 10/7/2020 ARNC spinoff of ARNC then original ticker changed to HWM, 1 share new ARNC for each 4 shares original ARNC, 4/1/2020, 88.6% remaining basis BOTZ dividend reclassification, 7/8/2020, 22.31% ROC BWA acquisition of DLPH, .4307 BWA/DLPH, 10/3/2020, Taxable, FMV BWA $39.518 ETFC acquisition by MS, 1.0432 MS/ETFC, 10/5/2020 EW Stock Split, 3/1, 6/1/2020 FTV spinoff of VNT, 10/9/2020 2 VNT/5 FTV, 85.2831% Remaining basis GRPN Reverse split, 1/20, 6/11/2020 IAC spinoff of MTCH, 2.1584 MTCH per IAC, 31.87389% Remaining Basis 7/1/2020 LVGO Non-Dividend Distribution, 10/30/2020, $7.09/share (before TDOC merger) LVGO merger with TDOC, 11/1/2020, .5920 TDOC/LVGO, plus $4.24 per LVGO, cash plus stock, FMV, $217.89 MTCH exchanged for New MTCH 1.0337 New MTCH per old MTCH, non-taxable and/or possible cash plus stock exchange for MTCH shares, $105.67 FMV of New Match shares received 7/1/2020 MYL merger with VTRS, 11/17/2020, taxable, 1 VTRS/MYL NEE, 4 for 1 split, 10/27/2020 OXY Distribution of Warrants OXY+. 1 Warrant per 8 OXY, Taxable. FMV $4.95, 8/3/2020 PFE spinoff of VTRS, 11/17/2020, 0.124079 VTRS/PFE, non-taxable, 94.8% Remaining basis ROL Stock Split, 3/2, 12/11/2020 SNX spinoff of CNXC, 12/1/2020, 1 CNXC/SNX, 50.62% remaining basis SPWR spinoff of MAXN, 1 MAXN/8 SPWR, 8/27/2020 SWBI spinoff of AOUT, 1 share AOUT/4 shares SWBI, 8/25/2020, 79.5208% remaining basis TLRA merger with RUBI, 4/1/2020, 1.082 RUBI/TLRA share TTNP Reverse split, 1/3 rounded up for fractional shares not paid out, 12/1/2020 TREX 2 for 1 stock split, 9/15/2020 TSG merger with PDYPF, 5/6/2020, .2253 PDYPF per TSG non-taxable (Overseas companies. Actual shares may not have been received by club until later, but entry needs to be made on merger effective date) TSLA stock split, 5 for 1, 8/31/2020 TT spinoff of IR, 3/2/2020 .8824 IR/TT (TT originally IR) UN reorganizational change to UL. 1 UN/UL 11/28/2020, Non taxable UTX merger with RTN, 2.3348 shares UTX per RTN for former RTN holders, UTX changed ticker to RTX, 4/3/2020 UTX (subsequently RTX) spinoff of CARR (enter 1), 4/3/2020 1 CARR per UTX, 81.3059% Remaining basis UTX (subsequently RTX) spinoff of OTIS (enter second), 4/4/2020 .5 OTIS per UTX, 67.849% remaining basis VSLR merger with RUN, .55 RUN/VSLR, 10/8/2020 WCG merger with CNC, 1/23/2020, Cash plus stock, $120 and 3.38 CNC/WCG, $66.76 FMV CNC stock - 2019
First payout 9/24/2019, ROC ALDR Buyout by Lundbeck, $18 and 1 CVR per share, Taxable, CVR 0 value, 0 cost basis, 10/22/2019 BHGE Ticker change to BKR, 10/18/2019 BHBK merger with INDB, 4/2/2019, Cash plus Stock, $5.25 plus .2308 shares INDB per share of BHBK BX Conversion from Partnership to Corporation 7/1/2019 Merger with BMY 11/21/2019, Taxable, 1 share BMY, 1 CVR with ticker BMYRT and $50 per share CELG, FMV: BMY $56.41, BMYRT, $2.30 CHFC merger with TFC, 1/1 TCF/CHFC, .5081 New TCF/Old TCF, 8/1/2019 CTVA Spinoff from DWDP (subsequently renamed DD), 1 for 3, 6/2/2019, form 8937 Remaining basis 74.13195% DD Reverse split, 1 for 3, 6/3/2019 DHR/NVST Exchange, optional, 5.5784 NVST/DHR, 12/18/2019, Non-taxable, basis and holding period of DHR shares transferred to NVST shares
DOW Spinoff from DWDP (subsequently renamed DD), 1 for 3, 4/2/2019, Remaining basis 66.438% EMMBF merger with ALEAF, 3/21/2019, .8377 shares ALEAF/EMBFF ENSG spinoff of PNTG, 1 PNTG/2 ENSG, 10/2/2019, 83.718% Remaining Basis FAST Split, 2/1 5/23/2019 FMC Spinoff of LTHM, 3/2/2019, 0.935301 LTHM/FMC, 86.523% remaining basis FNSR merger with IIVI, 9/25/2019 Taxable, .2218 shares IIVI and $15.60 cash per share FNSR, FMV IIVI per E.Jones $37.15 GE Divestiture of WAB, .005371 WAB/GE, GE dividend for $78.06 times number of WAB shares, then purchase of number of WAB shares, 2/26/2019 JLL Acquisition of HF, 7/2/2019, Cash plus stock, $24.63 plus .1505 shares JLL/HF KAR spinoff of IAA, 6/28/2019, 1 IAA/KAR, 39.197% remaining basis KMI Dividend Reclassification, 8/15 - 20% ROC, 11/15 -100% ROC MDC Stock dividend 1/12.5, 2/28/2019 ONEK Dividend Reclassifications
RHT buyout by IBM, $190 per share, 7/9/2019 SHPG merger with TAK, 1/10/2019, Taxable, $90.99 and 5.034 shares TAK per share SHPG. FMV TAK shares per Schwab, $31.50 TSS merger with GPN, 9/18/2019, .8101 GPN/TSS VFC spinoff of KTB, 5/23/2019, 1/7, Remaining basis 93.846% - 2018
AET merger with CVS, Taxable, 11/29/2018, $145 and .8378 shares CVS per share AET, FMV per TDA CVS $80.715 AFL 2:1 Stock Split, 3/19/2018 AIMC FTV Discretionary Merger, Those who opted in received 2.2117 Shares AIMC/FTV, 10/1/2018 BABA/AABA Tender Offer, 8/14/2018. Taxable. .35 shares BABA plus $8.93 per share AABA. FMV of BABA shares received was $177.5208 per share Bayer acquisition of MON, $128/share, 6/7/2018 BH reorganize to BH/BHA. 1 BHA/10 BH 5/1/2018 BOFI name change to AX, 1/1, 10/1/2018 CBI merger with MDR, 5/11/2018, non-taxable (potentially taxable at $20.70 per share), .82407 MDR/CBI (if shares were tendered)
.771059 MDR/CBI (if shares were not tendered) CCC Buyout/privatization, 3/9/2018 $21.50 per share COL merger with UTX, taxable, 11/28/2018, $93.33 plus .37525 UTX shares per COL, FMV from TDA $130.0549 per share DOV spinoff of APY, 5/9/2018, 1 APY per 2 DOV, 79.36% Remaining basis DVMT conversion to DELL, EITHER 1.8066 DELL/DVMT, non-taxable OR .6479 DELL plus $76.97 per DVMT, Cash plus stock, FMV, $29.57, 12/31/2018 DXC spinoff of PRSP, 6/1/2018, 1 PRSP per 2 DXC, 87.06% Remaining Basis ESRX merger with CI, 12/21/2018, Cash plus stock, .2434 shares CI plus $48.75 per share of ESRX, Schwab FMV value CI, $182.185 FMI Buyout by Roche, $137 per share HEI 5/4 split, 1/18/2018 HEIA 5/4 split, 1/18/2018 HEI 5/4 split, 6/28/2018 HEIA 5/4 split, 6/28/2018 HON Spinoff of GTX, 1 GTX/10 HON, 98.9227% Remaining basis, 10/1/2018 HON Spinoff of REZI, 1 REZI/6 HON, 97.0816% Remaining basis, 10/29/2018 INFY Stock split, 2 for 1, 9/12/2018 KKR conversion from partnership to corporation, non-taxable, 7/1/2018 KMI Dividend Reclassification, 5/15 - 58% ROC, 8/15 - 100% ROC, 11/15 -100% ROC KMG merger with CCMP, 11/15/2018. Taxable $55.65 plus .2 shares CCMP per KMG. FMV CCMG $102.27 MDR reverse split, 5/10/2018, 1 for 3 MTCH Special Dividend, 99.77% ROC and .23% Qualified per share NEOG 4:3 split, 1/2/2018 ONEK Dividend Reclassifications PNR spinoff of NVT, 1/1, 66.3607% remaining basis, 5/1/2018 PX Merger with LIN, 10/31/2018. 1 LIN/PX share, Taxable, FMV LIN $163.45 SERV spinoff of FTDR, 10/1/2018, 1 FTDR/2 SERV, 66.932% Remaining Basis SNI Acquisition by DISCK 3/13/2018 , Cash plus stock, Taxable, $65.82 cash plus 1.0584 shares DISCK per share SNI, DISCK price on 3/13/2018 per Fidelity $22.39 SODA buyout by Pepsi, 12/7/2018, $144 per share T Acquisition of TWX, 6/15/2018, Cash plus stock, $53.75 cash plus 1.437 shares T per share TWX, $32.885 average T price on 6/15/2018 TREX 2 for 1 split, 6/19/2018 VLKAY, VWAGY, VLKAF information, 8/13/2018 Delisting
VLKAY, VWAGY, VLKAF other information, 8/13/2018 Delisting XOXO Buyout, $35 per share, 12/21/2018
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- 2017
ABT Purchase of STJ, 1/5/2017, $46.75 and .8708 ABT per STJ, $39.36 FMV of ABT ADI Purchase of LLTC, 3/10/2017, $46.00 and .2321 ADI per LLTC, Taxable, $82.95 FMV ADI shares APTV spinoff of DLPH, 12/5/2017, 1 DLPH/3 APTV, 83.10% Remaining Basis BCR buyout by BDX, 12/29/2017, taxable, .5077 BDX shares/BCR plus $222.93 cash per share. FMV BDX $214.32 BEAV merger with COL, taxable, 4/13/2017. $34.10 and .3101 shares COL per share of BEAV. FMV $97.99 BIIB spinoff of BIVV, 1 for 2, 2/2/2017, 92.24% BTI purchase of RAI, 7/25/2017, taxable, $29.44 plus .5260 shares BTI per RAI, BTI FMV $69.25 CGNX 2 for 1 split, 12/4/2017 CMCSA split, 2 for 1, 2/20/2017 CTRX spinoff of LOGM, 2/1/2017, .1718443 LOGM/CTRX, 79.54568% Remaining basis CTRX DIGI Acquired by MAXR, 10/5/2017, Taxable, .3132 MAXR/DIGI plus $17.50 cash, $54.90 FMV DOW merger with DD, 1 DWDP/DOW, 1.282 DWDP/DD, 9/1/2017 DXC spinoff from HPE, 4/3/2017, .085904 DXC/HPE, 75.10% Remaining basis ETP merger with SXL, 1.5 New ETP for old ETP, SXL name change to ETP, 5/1/2017, Complex partnership tax issues FNF Spinoff of BKI, 10/2/2017, 0.3066322 BKI per FNF, 78.66% Remaining Basis HEI 5/4 Split, 4/19/2017 HLT spinoff of PK and HGV, 1/4/2017, 1. Spinoff of HGV, .1 share per share HLT, 87.815% 2. Spinoff of PK, .2 share per share HLT, 75.2068% of remaining remaining basis HLT reverse split, 1/4/2017 (after spinoff of PK and HGV), 1 for 3 IHG Reverse Split, 45 for 47, 5/8/2017 INVN Buyout by TDK, $13 per share, 5/18/2017 ISRG Split, 3 for 1, 10/6/2017 JAB Purchase of PNRA, 7/19/2017, $315/share JONE Stock Dividend, 4/3/2017, .0.087423 per share MET Spinoff of BHF, 8/7/2017, 1 for 11, 89.6365% remaining basis MFGP spinoff from HPE and taxable re-domicile, 9/1/2017. Spinoff of Seattle spinco from HPE 1/1, Remaining basis 77.92%. Then Taxable re-domicile of MFGP, .13732611 MFGP per Spinco. Fair Market value for recognizing gain $29.34 MDC Stock dividend 1/12.5, 12/28/2017
MT Reverse Split, 1 for 3, 5/22/2017 ONEK Dividend Reclassifications PIP Special Dividend, 2/3/2017, Preliminary 87.5% ROC PIP Merger with ALT, 5/5/2017, 1 for 10 after ALT split pre-merger QCOM 2017 Dividend reclassifications SE Merger with ENB, 2/28/2017, .984 ENB per SE SINA distribution of WB, 1 for 10, 7/10/2017, Taxable dividend distribution of $69.461 per WB share received SHW Purchase of VAL, 6/1/2017 $113 per share SPYG split, 4/1 10/17/2017 TDW Bankruptcy Settlement 8/1/2017
1 new TDW for 31.4143 old TDW, 78.18% of original basis, .0516 Class A warrants per old share, 11.56% of original basis, .0558 Class B warrants per old share, 10.31% of original basis
Press release UTEK merger with VECO, 5/27/2017, taxable. $21.75 and .2675 VECO per UTEK, FMV VECO, $32 VAR spinoff of VERX, 1/30/2017, .4 for 1, 87.69% WFM purchase by AMZN, $42/share, 8/29/2017 WWAV purchase by Danone, 4/12/2017, taxable, $56.25 per share XON spinoff of AQB, 1/19/2017, Taxable, .014968 AQB per XON, $24.20 FMV XRX Spinoff of CNDT, 1/3/2017, 1 CNDT per 5 XRX, 71.5175% Remaining Basis
- 2016
AA 1 for 3 Reverse Split, 10/6/2016 AA spinoff and reorganization into ARNC, 11/1/2016, 1 share new AA per 3 shares old AA. Old AA then changed ticker to ARNC, 73.14% basis allocated to ARNC
Press release ACE purchase of CB, Taxable, 1/15/2016, .6019 shares and $62.93 cash per Chubb shares owned before purchase AMPE distribution of AYTU, 1/6/2016, 1 for 5, .154 Return of capital per AMPE share becomes AYTU Cost Basis ARG Sale to Air Liquide. $143 per share, 5/23/2016 AYTU Reverse Split, 7/1/2012, 1 for 12, fractional shares rounded up BRCM/AVGO merger, Form 8937
Broadcom/AVGO merger, 2/1/2016, SEC filing AFSI Split, 2 for 1, 2/3/2016 Berkshire Hathaway acquisition of PCP, 1/29/2016, $235/share BXLT merger with SHPG, 6/3/2016, taxable, $18 cash plus .1482 shares SHPG, $190.04 FMV CAG Spinoff of LW, 1 for 3, 11/10/2016, 77.23% CAM merger with SLB, Taxable, $14.44 and .716 SLB per CAM. $72.12 FMV of SLB shares received CHTR merger with new CHTR, 5/18/2016 CHTR merger with TWC, 5/18/2016 CRC Reverse Split, 1 for 10, 6/1/2016 Dell buyout of EMC and issuance of DVMT tracking stock, 9/7/2016 Consideration Received, $24.05 per share plus .11146 shares DVMT, Taxes - This one is complex, adjust to brokers 1099 report DHR spinoff of FTV, 7/5/2016, 1 for 2, 76.2705% Remaining basis FCAU spinoff of RACE, 1/7/2016, 1 RACE per 10 FCAU FCPT stock plus cash dividend, 3/2/2016, $2.16 plus $5.96 worth of shares (.3666) Entered as receipt of total value as dividend followed by purchase of shares received for $5.96 per share FEMR merger with HBN, stock plus cash, 8/17/2016, 1.72 shares HBN and $5 per share of FEMR, $9.63 FMV HBN shares FTS (Fortis), ITC merger, Taxable, 10/17/2016, $22.57 + .752 FTS shares per ITC. FMV of FTS shares $31.91 (Opening on 10/17). $31.515 (Edward Jones) HCP Spinoff of QCP, 10/24/2016, 1 share QCP/5 shares HCP.
Taxable dividend equal to $30.85 per QCP share received.
Dividend then reclassified between dividend and non-dividend distribution GB spinoff of NVTR, 1 for 3, 3/14/2016, 91.745% Remaining basis GLW purchase of AFOP, 6/7/2016, $18.50 per share HON Spinoff of ASIX, 10/2/2016, 1 for 25, 99.4706% remaining basis HOT Merger with MAR, 9/23/2016, Cash plus Stock, $21 plus .8 shares MAR per HOT, $69.75 MAR share value MDLZ Dividend Reclassifications, Apr.,Jul.,Oct., 100% ROC HRI Spinoff of HTZ and reverse (1 for 15) split, 7/1/2016, 5 shares HTZ per pre-split number of HRI shares JAH NWL merger, cash+stock, 4/15/2016, $21 + .862 NWL shares per JAH share, $44.205 FMV NWL shares JCI Spinoff of ADNT Taxable as dividend, FMV $46.585 per ADNT share,1 ADNT per 10 JCI, 10/31/2016, ex-dividend 10/17/2016 JCI Merger with Tyco, 9/6/2016, Taxable, Share cost $45.69, received 0.8357425 shares and $5.7293 per share of old JCI KHC 2016 Dividend Reclassification, 82.52% ROC MDC Stock dividend 1/20, 12/20/2016
MDT Dividend Reclassification April 2015 - April 2016 MTW spinoff of MFS, 3/4/2016, 1 MFS per 1 MTW, 22.65% Remaining Basis NTI Taxable merger with WNR, 6/24/2016,
3 possible choices for merger consideration,stock, stock plus cash, cash OHI Dividend Adjustments (All Years) OXY spinoff of CRC, 3/28/2016, .093618 CRC per 1 OXY, 99.8345% PG Exchange for COTY, 10/3/2016, 3.9033 COTY per PG exchanged non-taxable QCOM 2016 Dividend reclassifications RKUS merger with BRCD, 5/27/2016, taxable, $6.45 + .75 shares BRCD per RKUS SAUC spinoff of BDVB (Old tickers DRH spinoff BDBT), 12/27/2016, 1 for 1, 74.4% Remaining Basis SCTY merger with TSLA, .11 shares TSLA/SCTY, 11/22/2016 SNDK Taxable merger with WDC, 4/13/2016, $67.50 and .2387 WDC per SNDK, $35.42 FMV WDC SSE Bankruptcy completion, 8/1/2016 $0 sale STR buyout by Dominion, 9/17/2016, $25 per share TECO Buyout by Emera, 7/1/2016, $27.55 per share TFM Buyout, 4/28/2016, $28.50 per share TLN Buyout, 12/6/2016, $14 per share TUMI Acquisition by Samsonite, 8/2/2016, $26.75 per shares UA Spinoff of UAC, 4/8/2016, 1 UAC per 1 UA, 50.65% Remaining Basis UAC, Class C Litigation settlement stock dividend distribution, 1.007098 per 1, 6/29/2016 UA/UAC tickers changed to UAA/UA, 12/7/2016 WCN Redomicile, taxable, 6/1/2016 $65.65 FMV, 1 new share/old share
9/19/2016, XLF Distribution of XLRE, Special Dividend and ROC, .139146 shares, total Div value $4.44356, Prelim 74% ROC, 26% Ordinary Div. YUM Spinoff of YUMC, 11/1/2016, 1 YUMC per YUM, 69.85% to YUM
- 2015
ACT Acquisition of AGN, 3/17/2015, Name change only ALB Acquisition of ROC, 1/12/2015, taxable cash plus stock, $50.65 +.4803 shares ALB/ROC, ALB share value, $59.7162 BAX spinoff of BXLT, 1 for 1, 7/1/2015, 55.2% Remaining basis
BHP Taxable Spinoff of SOUHY, 5/19/2015
Merger taxation details
Fair market values BKS spinoff of BNED, 8/4/2015, .632 BNED per BKS BWA Acquisition of REMY, 11/10/2015, $29.50 per share BWXT spinoff of BW, 1 for 2 7/1/2015 BX Spinoff of PJT, 10/1/2015 CAA - Merger of SPF and RYL to Create, 10/1/2015
Merger of RYL into CAA, 1.0191 CAA per RYL, 10/1/2015
CAA Reverse Split 1 for 5 CF Split, 6/18/2015, 5 for 1 CIM Reverse Split, 4/7/2015, 1 for 5 CMCSK conversion to CMCSA, 1 for 1, 12/14/2015 CSC spinoff of CSRA, 11/30/2015, 1 for 1 CTRX cash purchase by Optum, 7/24/2015, $61.50 per share DD Spinoff of CC, 1 for 5, 7/1/2015, 94.915% remaining basis DOW exchange for OLN, 10/6/2015, 2.5648 shares OLN per DOW tendered. OLN shares took exchanged shares cost basis DHR - NTCT Exchange Offer, 7/14/2015, 2.4 shares NTCT per DHR share tendered, NTCT took cost basis of tendered shares DRI Spinoff of FCPT, 1 for 3, 89.39% Remaining basis, 11/9/2015 DTV Purchase by T, 1.892 shares of T plus $28.50, 7/24/2015 EBAY Spinoff of PYPL, 1 for 1, 7/20/2015, 39.2706% Remaining basis EW Split, 2 for 1, 12/14/2015 FNFG merger with KEY, 8/1/2016, cash plus stock, .680 shares, $2.30 cash GE Exchange for SYF shares, 11/16/2015 GOOG Special Payment, 5/4/2015, 1.0027455/1 HPE Spinoff from HPQ, 11/2/2015, 1 for 1, 47.15% Basis allocated to HPQ IART spinoff of SPNE, 7/2/2015, 1 for 3 IDXX 2 for 1 split, 6/16/2015 JDSU spinoff of LITE and name change to VIAV, 8/4/2015, 1 LITE for 5 VIAV, 59.6% remaining basis KR 2 for 1 split, 7/14/2015 KRFT - KHC merger, 7/6/2015, 1/1 plus $16.50, FMV 72.645 LXRX Reverse Split, 5/21/2015 MDT Redomicile and Acquisition of COV, 1/26/2015, Taxable, 1 for 1, $76.95 per share MSGN spinoff of MSG, 10/1/2015, 1 for 3, 25.5% allocated to MSGN MYL Taxable Redomicile, 2/27/2015 NFLX 7 for 1 split, 7/15/2015 NKE 2 for 1 split, 12/24/2015 OPK Acquisition of BRLI, 8/21/2015, 2.75 for 1, no fractional shares PPG 2 for 1 Split 6/12/2015 PPL spinoff of TLN, .124906 for 1, 93.14% remaining basis 6/2/2015 RAI Taxable Acquisition of LO, 6/12/2015
Prospectus describing taxation
Fair market value of RAI shares received SBUX Stock Split, 2 for 1 4/9/2015 STE Redomicile and Synergy merger, 11/02/2015, 1 for 1, $74.36 FMV STJ Acquisition of THOR, 10/8/2015 V Stock Split, 3/19/2015, 4/1 VTR spinoff of CCP, 1 for 4, 8/18/2015 WIN Reverse Split (1 for 6 on 4/26/2015) and spinoff of CSAL(.2/1 on 4/24/2015) ZG Spinoff of Z shares, 2 for 1, 32.55% remaining basis 8/17/2015
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