spacer costbasis logo costbasis name

CALCULATOR FOR Section 302 Test FOR STOCK AND CASH MERGERS

Purpose: to determine if a U.S. holder of shares in both companies meets the requirements
to be eligible to treat the cash portion of the merger proceeds as a redemption rather than a taxable dividend
Enter your data for all tax lots (purchase dates) combined:
1. Name of original stock owned or
Enter your own data:
2. Name of buyer
3. Name of new stock received
4. Date of merger (mm/dd/yyyy)
5. Total number of shares of original stock oustanding, net of treasury shares, immediately prior to the merger (no commas)
6. Total number of shares of new stock oustanding, net of treasury shares, immediately prior to the merger (no commas)
7. Total number of shares of new stock issued in the merger (no commas)
8. Number of shares of original stock you owned prior to the merger (including constructive ownership) (no commas)
9. Number of shares of new stock you owned prior to the merger (including constructive ownership) (no commas)
10. Number of shares of new stock you received in the merger (including constructive ownership) (no commas)
11. Were all your shares (including constructive ownership) of original stock sold as part of an integrated plan of complete termination? Enter 1 for yes, 2 for no. If you are not sure, enter 2.
12. Did you include all the shares you constructively own (if any)? Enter 1 for yes, 2 for no
13. Comments