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Tax Basis Reporting

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
51629 EFAX SPDR MSCI EAFE Fossil Fuel Reserves Free ETF - 2 For 1 Stock Split Doubled 50.00% 01/12/23 Form 8937
51631 EEMX SPDR MSCI Emerging Markets Fossil Fuel Reserves Free ETF - 2 For 1 Stock Split Doubled 50.00% 01/12/23 Form 8937
51630 SPYX SPDR S&P 500 Fossil Fuel Reserves Free ETF - 3 For 1 Stock Split Tripled 33.33% 01/12/23 Form 8937
51632 HYMB SPDR Nuveen Bloomberg High Yield Municipal Bond ETF - 2 For 1 Stock Split Doubled 50.00% 01/12/23 Form 8937

* As % or fraction of prior basis per contract

Futures

There are no records for this time period.

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