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Tax Basis Reporting - 2017

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
40377 IART Integra LifeSciences Holdings Corporation 2-for-1 Split Doubled 50.00% 01/04/2017 Form 8937
40420 TQQQ ProShares UltraPro QQQ 2-for-1 Split Doubled 50.00% 01/12/2017 Form 8937
40422 SCO ProShares UltraShort Bloomberg Crude Oil 2-for-1 Split Doubled 50.00% 01/12/2017 Form 8937
40421 USD ProShares Ultra Semiconductors 2-for-1 Split Doubled 50.00% 01/12/2017 Form 8937
40437 IJR iShares Core S&P Small-Cap ETF 2-for-1 Split Doubled 50.00% 01/19/2017 Form 8937
40406 NAVG The Navigators Group, Inc 2-for-1 Split Doubled 50.00% 01/23/2017 Form 8937
40439 OTEX Open Text Corporation 2-for-1 Split Doubled 50.00% 01/25/2017 Form 8937
40618 BTI British American Tobacco p.l.c. 2-for-1 Split Doubled 50.00% 02/14/2017 Form 8937
40669 CMCSA/2CMCSA Comcast Corporation 2-for-1 Split Doubled 50.00% 02/21/2017 Form 8937
40927 CPRT Copart, Inc. - 2-for-1 Split Doubled 50.00% 04/11/2017 Form 8937
40859 QQQE Direxion Nasdaq-100 Equal Weighted Index Shares 2-for-1 Split Doubled 50.00% 05/01/2017 Form 8937
40857 RUSL/1RUSL Direxion Daily Russia Bull 3X Shares 2-for-1 Split Doubled 50.00% 05/01/2017 Form 8937
40854 TNA Direxion Daily Small Cap Bull 3X Shares 2-for-1 Split Doubled 50.00% 05/01/2017 Form 8937
41055 LBJ Direxion Daily Latin America Bull 3X Shares 4-for-1 Splist Quadrupled 25.00% 05/01/2017 Form 8937
40858 GUSH Direxion Daily S&P Oil & GAS EXP. & Prod. Bull 3X Shares 2-fpr-1 Split Doubled 50.00% 05/01/2017 Form 8937
40852 SPXL Direxion Daily S&P 500 Bull 3X Shares 4-for-1 Split Quadrupled 25.00% 05/01/2017 Form 8937
41036 GOL GOL Linhas Aereas Inteligentes S.A. 2-for-1 Split Doubled 50.00% 05/02/2017 Form 8937
41142 BLL Ball Corporation 2-for-1 Split Doubled 50.00% 05/17/2017 Form 8937
41198 SLGN Silgan Holdings Inc 2-for-1 Split Doubled 50.00% 05/30/2017 Form 8937
41253 DST DST Systems, Inc. 2-for-1 Split Doubled 50.00% 06/09/2017 Form 8937
41374 WIT Wipro Limited 2 for 1 Split Doubled 50.00% 06/22/2017 Form 8937
41488 QLD ProShares Ultra QQQ 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41489 UDOW ProShares UltraPro Dow30 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41492 UWM ProShares Ultra Russell2000 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41493 URTY ProShares UltraPro Russell2000 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41494 ROM ProShares Ultra Technology 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41495 SVXY ProShares Short VIX Short-Term Futures ETF 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41497 URE ProShares Ultra Real Estate 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41633 TAL Tal Education Group 6-for-1 Split x6 16.66% 08/16/2017 Form 8937
41700 IGOV iShares International Treasury Bond ETF 2-for-1 Split Doubled 50.00% 08/31/2017 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
40378 IART1D Integra LifeSciences Holdings Corporation 2-for-1 Split Doubled 50.00% 01/04/2017 Form 8937
40438 IJR1D iShares Core S&P Small-Cap ETF 2-for-1 Split Doubled 50.00% 01/19/2017 Form 8937
40619 BTI1D British American Tobacco p.l.c. 2-for-1 Split Doubled 50.00% 02/14/2017 Form 8937
40670 CMCX1D Comcast Corporation 2-for-1 Split Doubled 50.00% 02/21/2017 Form 8937
40926 CPRT1D Copart, Inc. 2-for-1 Split Doubled 50.00% 04/11/2017 Form 8937
41060 TNA1D Direxion Daily Small Cap Bull 3X Shares 2-for-1 Split Doubled 50.00% 05/01/2017 Form 8937
41059 SPXL1D Direxion Daily S&P 500 BULL 3X Shares 4-for-1 Split Quadrupled 25.00% 05/01/2017 Form 8937
41141 BLL1D Ball Corporation 2-for-1 Split Doubled 50.00% 05/17/2017 Form 8937
41197 SLGN1D Silgan Holdings Inc 2-for-1 Split Doubled 50.00% 05/30/2017 Form 8937
41252 DST1D DST Systems, Inc. 2-for-1 Split Doubled 50.00% 06/09/2017 Form 8937
41373 WIT1D Wipro Limited 2-for-1 Split Doubled 50.00% 06/22/2017 Form 8937
41487 QLD1D ProShares Ultra QQQ 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41490 UWM1D ProShares Ultra Russell2000 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41496 URE1D ProShares Ultra Real Estate 2-for-1 Split Doubled 50.00% 07/17/2017 Form 8937
41640 TAL1D Tal Education Group 6-for-1 Split x6 16.66% 08/16/2017 Form 8937
41699 IGOV1D iShares International Treasury Bond ETF 2-for-1 Split Doubled 50.00% 08/31/2017 Form 8937

* As % or fraction of prior basis per contract