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Tax Basis Reporting - 2019

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
44409 CHDN Churchill Downs Incorporated 3-for-1 Split Tripled 33.33% 01/28/2019 Form 8937
44493 CNC/2CNC Centene Corporation 2-for-1 Split Doubled 50.00% 02/07/2019 Form 8937
44906 UGP Ultrapar Participacoes S.A. 2-for-1 Split Doubled 50.00% 04/25/2019 Form 8937
45072 FAST/2FAST Fastenal Company 2-for-1 Split Doubled 50.00% 05/23/2019 Form 8937
45099 FFIN First Financial Bankshares, Inc. 2-for-1 Split Doubled 50.00% 06/04/2019 Form 8937
45484 SPSC SPS Commerce, Inc. 2-for-1 Split Doubled 50.00% 08/23/2019 Form 8937
45605 OIL iPath Series B S&P GSCI Crude Oil Total Return Index ETN 5-for-1 Split Quintupled 20.00% 09/12/2019 Form 8937
45691 HDB HDFC Bank Limited Doubled 50.00% 09/26/2019 Form 8937
45763 ELS Equity LifeStyle Properties, Inc. 2-for-1 Split Doubled 50.00% 10/16/2019 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
44494 CNC1D Centene Corporation 2-for-1 Split Doubled 50.00% 02/07/2019 Form 8937
44907 UGP1D Ultrapar Participacoes S.A. 2-for-1 Split Doubled 50.00% 04/25/2019 Form 8937
45073 FAST1D Fastenal Company 2-for-1 Split Doubled 50.00% 05/23/2019 Form 8937
45100 FFIN1D First Financial Bankshares, Inc. 2-for-1 Split Doubled 50.00% 06/04/2019 Form 8937
45621 ITE1D SPDR Bloomberg Barclays Intermediate Term Treasury ETF Doubled 50.00% 09/23/2019 Form 8937
45692 HDB1D HDFC Bank Limited Doubled 50.00% 09/26/2019 Form 8937
45764 ELS1D Equity LifeStyle Properties, Inc. 2-for-1 Split Doubled 50.00% 10/16/2019 Form 8937

* As % or fraction of prior basis per contract