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Tax Basis Reporting - 2018

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
42533 SFNC Simmons First National Corporation 2-for-1 Split Doubled 50.00% 02/09/2018 Form 8937
42781 AFL AFLAC Incorporated 2-for-1 Split Doubled 50.00% 03/19/2018 Form 8937
42703 FISV Fiserv, Inc. 2-for-1 Split Doubled 50.00% 03/20/2018 Form 8937
42800 BRO Brown & Brown, Inc. 2-for-1 Split Doubled 50.00% 03/29/2018 Form 8937
42944 IXJ iShares Global Healthcare ETF 2-for-1 Split Doubled 50.00% 05/02/2018 Form 8937
42945 IOO iShares Global 100 ETF 2-for-1 Split Doubled 50.00% 05/02/2018 Form 8937
42977 HLF/1HLF Herbalife Nutrition Ltd. 2-for-1 Split Doubled 50.00% 05/15/2018 Form 8937
43043 TQQQ ProShares UltraPro QQQ 3-for-1 Split Tripled 33.33% 05/24/2018 Form 8937
43044 UPRO ProShares UltraPro S&P500 3-for-1 Split Tripled 33.33% 05/24/2018 Form 8937
43046 UYG ProShares Ultra Financials 3-for-1 Split Tripled 33.33% 05/24/2018 Form 8937
43047 USD ProShares Ultra Semiconductors 3-for-1 Split Tripled 33.33% 05/24/2018 Form 8937
43048 EZJ ProShares Ultra MSCI Japan 3-for-1 Split Tripled 33.33% 05/24/2018 Form 8937
43049 DDM China Lodging Group, Limited 4-for-1 Split Tripled 33.33% 05/24/2018 Form 8937
43085 HTHT China Lodging Group, Limited 4-for-1 Split Quadrupled 25.00% 05/25/2018 Form 8937
43160 EXPO Exponent, Inc. 2-for-1 Split Doubled 50.00% 06/08/2018 Form 8937
43172 TREX Trex Company, Inc. 2-for-1 Split Doubled 50.00% 06/19/2018 Form 8937
43177 ACGL Arch Capital Group Ltd. 3-for-1 Split Tripled 33.33% 06/21/2018 Form 8937
43466 USIG iShares Broad USD Investment Grade Corporate Bond ETF 2-for-1 Split Doubled 50.00% 08/08/2018 Form 8937
43464 IGIB iShares Intermediate-Term Corporate Bond ETF 2-for-1 Split Doubled 50.00% 08/08/2018 Form 8937
43462 IGSB iShares Short-Term Corporate Bond ETF 2-for-1 Split Doubled 50.00% 08/08/2018 Form 8937
43626 INFY Infosys Limited 2-for-1 Split Doubled 50.00% 09/12/2018 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
42782 AFL AFLAC Incorporated 2-for-1 Split Doubled 50.00% 03/19/2018 Form 8937
42704 FISV Fiserv, Inc. 2-for-1 Split Doubled 50.00% 03/20/2018 Form 8937
42801 BRO1D Brown & Brown, Inc. 2-for-1 Split Doubled 50.00% 03/29/2018 Form 8937
42978 HLF1D Herbalife Nutrition Ltd. 2-for-1 Split Doubled 50.00% 05/15/2018 Form 8937
43045 UPRO1D ProShares UltraPro S&P500 3-for-1 Split Tripled 33.33% 05/24/2018 Form 8937
43050 DDM1D ProShares Ultra Dow30 3-for-1 Split Tripled 33.33% 05/24/2018 Form 8937
43173 TREX1D Trex Company, Inc. 2-for-1 Split Doubled 50.00% 06/19/2018 Form 8937
43178 ACGL1D Arch Capital Group Ltd. 3-for-1 Split Tripled 33.33% 06/21/2018 Form 8937
43467 USIG1D iShares Broad USD Investment Grade Corporate Bond ETF 2-for-1 Split Doubled 50.00% 08/08/2018 Form 8937
43465 IGIB1D iShares Intermediate-Term Corporate Bond ETF 2-for-1 Split Doubled 50.00% 08/08/2018 Form 8937
43463 IGSB1D iShares Short-Term Corporate Bond ETF 2-for-1 Split Doubled 50.00% 08/08/2018 Form 8937
43627 INFY1D Infosys Limited 2-for-1 Split Doubled 50.00% 09/12/2018 Form 8937

* As % or fraction of prior basis per contract