Contact Us

Facebook  Twitter  LinkedIn  YouTube  Google+

User acknowledges that it has reviewed the User Agreement and the Privacy Policy governing this site, and that continued use constitutes acceptance of the terms and conditions stated therein.

Tax Basis Reporting - 2014

IRS Form 8937 provides information concerning a security subject to a corporate event which affects the tax basis of that security. OCC is required by Internal Revenue Code Section 6045B to publish an IRS Form 8937 for any equity option or security futures contract adjustment in which the number of contracts is increased. These adjustments typically occur is response to integer splits or distributions (e.g., 2:1, 3:1). OCC is not required to publish a Form 8937 for non-integer splits (e.g., 3:2, 4:3, reverse splits) where the contract adjustment does not affect the number of contracts.

Options

Information Memo Symbol Underlying Issuer and Action Effect on
Number of
Contracts
Basis in Each
Replacement
Contract*
Effective
Date
Tax Form
33772 KS KapStone Paper and Packaging Corporation 2-for-1 Split Doubled 50% 01/08/2014 Form 8937
33863 NVO Novo-Nordisk A/S 5-for-1 Split Quintupled 20% 01/09/2014 Form 8937
33866 MANH Manhattan Associates, Inc. 4-for-1 Split Quadrupled 25% 01/13/2014 Form 8937
33640 RLI RLI Corp. 2-for-1 Split Doubled 50% 01/16/2014 Form 8937
33769 MA MasterCard Incorporated 10-for-1 Split x10 10% 01/22/2014 Form 8937
33930 SVXY ProShares Short VIX Short-Term Futures ETF 2-for-1 Split Doubled 50% 01/24/2014 Form 8937
33931 MVV ProShares Ultra MidCap400 ETF 2-for-1 Split Doubled 50% 01/24/2014 Form 8937
33934 TQQQ ProShares UltraPro QQQ ETF 2-for-1 Split Doubled 50% 01/24/2014 Form 8937
33935 BIB ProShares Ultra Nasdaq Biotechnology ETF 2-for-1 Split Doubled 50% 01/24/2014 Form 8937
33873 ETE/2ETE Energy Transfer Equity, L.P. 2-for-1 Split Doubled 50% 01/27/2014 Form 8937
33875 TD/2TD The Toronto-Dominion Bank 2-for-1 Split Doubled 50% 02/03/2014 Form 8937
34040 OTEX Open Text Corporation 2-for-1 Split Doubled 50% 02/19/2014 Form 8937
34110 ITC/1ITC ITC Holdings Corp. 3-for-1 Split Tripled 33.33% 03/03/2014 Form 8937
34194 LBTYK Liberty Global plc (Class C Ordinary Shares) 100% Share Dividend Doubled 50% 03/04/2014 Form 8937
34086 CTSH Cognizant Technology Solutions Corporation 2-for-1 Split Doubled 50% 03/10/2014 Form 8937
34145 ADES Advanced Emissions Solutions, Inc. 2-for-1 Split Doubled 50% 03/17/2014 Form 8937
34146 WLK Westlake Chemical Corporation 2-for-1 Split Doubled 50% 03/19/2014 Form 8937
34228 MLI Mueller Industries, Inc. 2-for-1 Split Doubled 50% 03/31/2014 Form 8937
34236 EOG/1EOG EOG Resources, Inc. 2-for-1 Split Doubled 50% 04/01/2014 Form 8937
34298 PEGA Pegasystems Inc. 2-for-1 Split Doubled 50% 04/02/2014 Form 8937
34386 SFUN SouFun Holdings Limited 5-for-1 Split Quintupled 20% 04/07/2014 Form 8937
34324 LVNTA Liberty Interactive Corporation Series A Liberty Ventures 2-for-1 Split Doubled 50% 04/14/2014 Form 8937
34390 UA Under Armour, Inc. 2-for-1 Split Doubled 50% 04/15/2014 Form 8937
34238 TREX Trex Company, Inc. 2-for-1 Split Doubled 50% 05/08/2014 Form 8937
34588 AWH Allied World Assurance Company Holdings, AG 3-for-1 Split Tripled 33.33% 05/23/2014 Form 8937
34552 FFIN First Financial Bankshares, Inc. 2-for-1 Split Doubled 50% 06/03/2014 Form 8937
34698 AAPL Apple Inc. 7-for-1 Split x7 14.29% 06/09/2014 Form 8937
34665 UNP Union Pacific Corporation 2-for-1 Split Doubled 50% 06/09/2014 Form 8937
34608 SXL Sunoco Logistics Partners L.P. 2-for-1 Split Doubled 50% 06/13/2014 Form 8937
34602 ARLP Alliance Resource Partners, L.P. 2-for-1 Split Doubled 50% 06/17/2014 Form 8937
34573 UFS Domtar Corporation 2-for-1 Split Doubled 50% 06/18/2014 Form 8937
34610 TRN Trinity Industries, Inc. 2-for-1 Split Doubled 50% 06/20/2014 Form 8937
34668 OZRK Bank of The Ozarks 2-for-1 Split Doubled 50% 06/24/2014 Form 8937
34810 CELG/2CELG Celgene Corporation 2-for-1 Split Doubled 50% 06/26/2014 Form 8937
34667 CORE Core Mark Holding Co Inc 2-for-1 Split Doubled 50% 06/27/2014 Form 8937
34753 MIDD The Middleby Corporation 3-for-1 Split Tripled 33.33% 06/27/2014 Form 8937
34794 ALK Alaska Air Group, Inc. 2-for-1 Split Doubled 50% 07/10/2014 Form 8937
34868 ACIW ACI Worldwide, Inc. 3-for-1 Split Tripled 33.33% 07/11/2014 Form 8937
34762 OILT Oiltanking Partners, L.P. 2-for-1 Split Doubled 50% 07/15/2014 Form 8937
35071 DISCK Discover Communications, Inc. (Series C Common Shares) 100% Share Dividend Doubled 50% 08/07/2014 Form 8937
35028 JOBS 51job, Inc. 2-for-1 Split Doubled 50% 08/08/2014 Form 8937
34989 EPD/1EPD Enterprise Products Partners L.P. 2-for-1 Split Doubled 50% 08/22/2014 Form 8937
35044 RKT Rock-Tenn Company 2-for-1 Split Doubled 50% 08/28/2014 Form 8937
35172 CLR Continental Resources, Inc. 2-for-1 Split Doubled 50% 09/11/2014 Form 8937
35029 CYT Cytec Industries Inc. 2-for-1 Split Doubled 50% 09/18/2014 Form 8937
35042 COLM Columbia Sportswear Company 2-for-1 Split Doubled 50% 09/29/2014 Form 8937
35262 PHX Panhandle Oil and Gas Inc. 2-for-1 Split Doubled 50% 10/09/2014 Form 8937
35098 APH Amphenol Corporation 2-for-1 Split Doubled 50% 10/10/2014 Form 8937
35378 CALM Cal-Maine Foods, Inc. 2-for-1 Split Doubled 50% 11/03/2014 Form 8937
35366 SYNT Syntel, Inc. 2-for-1 Split Doubled 50% 11/04/2014 Form 8937
35467 VIPS Vipshop Holdings Limited 10-for-1 Split x10 10% 11/04/2014 Form 8937
35729 INFY Infosys Technologies Limited 2-for-1 Split Doubled 50% 12/08/2014 Form 8937
35732 IBN ICICI Bank Limited 5-for-1 Split Quintupled 20% 12/09/2014 Form 8937
35793 HAIN The Hain Celestial Group, Inc. 2-for-1 Split Doubled 50% 12/30/2014 Form 8937

* As % or fraction of prior basis per contract

Futures

Information Memo Symbol Underlying Issuer and Action Effect on
Number of
Contracts
Basis in Each
Replacement
Contract*
Effective
Date
Tax Form
33770 MA1C/MA1D MasterCard Incorporated 10-for-1 Split x10 10% 01/22/2014 Form 8937
33874 ETE1C/ETE1D Energy Transfer Equity, L.P. 2-for-1 Split Doubled 50% 01/27/2014 Form 8937
33876 TD1C/TD1D The Toronto-Dominion Bank 2-for-1 Split Doubled 50% 02/03/2014 Form 8937
34087 CTSH1C/CTSH1D Cognizant Technology Solutions Corporation 2-for-1 Split Doubled 50% 03/10/2014 Form 8937
34147 WLK1C/WLK1D Westlake Chemical Corporation 2-for-1 Split Doubled 50% 03/19/2014 Form 8937
34237 EOG1C/EOG1D EOG Resources, Inc. 2-for-1 Split Doubled 50% 04/01/2014 Form 8937
34391 UA1C/UA1D Under Armour, Inc. 2-for-1 Split Doubled 50% 04/15/2014 Form 8937
34239 TREX1C/TREX1D Trex Company, Inc. 2-for-1 Split Doubled 50% 05/08/2014 Form 8937
34553 FFIN1C/FFIN1D First Financial Bankshares, Inc. 2-for-1 Split Doubled 50% 06/03/2014 Form 8937
34699 AAPL1C/AAPL1D Apple Inc. 7-for-1 Split x7 14.29% 06/09/2014 Form 8937
34666 UNP1C/UNP1D Union Pacific Corporation 2-for-1 Split Doubled 50% 06/09/2014 Form 8937
34609 SXL1C/SXL1D Sunoco Logistics Partners L.P. 2-for-1 Split Doubled 50% 06/13/2014 Form 8937
34603 ARLP1D Alliance Resource Partners, L.P. 2-for-1 Split Doubled 50% 06/17/2014 Form 8937
34611 TRN1C/TRN1D Trinity Industries, Inc. 2-for-1 Split Doubled 50% 06/20/2014 Form 8937
34811 CELG1C/CELG1D Celgene Corporation 2-for-1 Split
Doubled 50% 06/26/2014 Form 8937
34754 MIDD1C/MIDD1D The Middleby Corporation 3-for-1 Split Tripled 33.33% 06/27/2014 Form 8937
34990 EPD1D Enterprise Products Partners L.P. 2-for-1 Split Doubled 50% 08/22/2014 Form 8937
35173 CLR1C/CLR1D Continental Resources, Inc. 2-for-1 Split Doubled 50% 09/11/2014 Form 8937
35043 COLM1C/COLM1D Columbia Sportswear Company 2-for-1 Split Doubled 50% 09/29/2014 Form 8937
35099 APH1C/APH1D Amphenol Corporation 2-for-1 Split Doubled 50% 10/10/2014 Form 8937
35468 VIPS1C/VIPS1D Vipshop Holdings Limited 10-for-1 Split x10 10% 11/04/2014 Form 8937
35730 INFY1D Infosys Technologies Limited 2-for-1 Split Doubled 50% 12/08/2014 Form 8937
35733 IBN1C/IBN1D ICICI Bank Limited 5-for-1 Split Quintupled 20% 12/09/2014 Form 8937
35794 HAIN1D The Hain Celestial Group, Inc. 2-for-1 Split Doubled 50% 12/30/2014 Form 8937

* As % or fraction of prior basis per contract