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Tax Basis Reporting - 2016

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
38128 GRFS Grifols, S.A. 2-for-1 Split Doubled 50.00% 01/04/2016 Form 8937
37973 SHEN Shenandoah Telecommunications Co. 2-for-1 Split Doubled 50.00% 01/05/2016 Form 8937
38325 AFSI AmTrust Financial Services, Inc. 2-for-1 Split Doubled 50.00% 02/03/2016 Form 8937
38348 HRL Hormel Foods Corporation 2-for-1 Split Doubled 50.00% 02/10/2016 Form 8937
38614
38615
YANG/
1YANG/
1YANG1
Direxion Daily FTSE China Bear 3X Shares Quadrupled 25.00% 03/24/2016 Form 8937
38613 DRIP Direxion Daily S&P Oil & Gas EXP. & Prod. Bear 3X Shares Quadrupled 25.00% 03/24/2016 Form 8937
38919 LNT Alliant Energy Corporation 2-for-1 Split Doubled 50.00% 05/20/2016 Form 8937
38925 HOMB Home Bancshares Inc 2-for-1 Split Doubled 50.00% 06/09/2016 Form 8937
39109 SSNC SS&C Technologies Holdings, Inc Doubled 50.00% 06/27/2016 Form 8937
39117 CORE Core-Mark Holding Company, Inc Doubled 50.00% 06/28/2016 Form 8937
39296 KOLD ProShares UltraShort Bloomberg Natural Gas ETF Tripled 33.33% 07/25/2016 Form 8937
39297 UXI ProShares Ultra Industrials ETF Tripled 33.33% 07/25/2016 Form 8937
39293 ITOT iShares Core S&P Total U.S. Stock Market ETF Doubled 50.00% 07/25/2016 Form 8937
39453 BFB Brown-Forman Corporation (Class B) 2-for-1 Split Doubled 50.00% 08/19/2016 Form 8937
39451 BFA Brown-Forman Corporation (Class A) 2-for-1 Split Doubled 50.00% 08/19/2016 Form 8937
39535 TMF Direxion Daily 20+Year Treasury Bull 3X Shares 4-for-1 Split Quadrupled 25.00% 08/25/2016 Form 8937
39536 DRN Direxion Daily Real Estate Bull 3X Shares 4-for-1 Split Quadrupled 25.00% 08/25/2016 Form 8937
39538 JNUG Direxion Daily Junior Gold Miners Index Bull 3X Shares 10-for-1 Split x10 10.00% 08/25/2016 Form 8937
39542 NUGT Direxion Daily Gold Miners Index Bull 3X Shares 5-for-1 Split Quintupled 20.00% 08/25/2016 Form 8937
39545 BRZU Direxion Daily Brazil Bull 3X Shares 4-for-1 Split Quadrupled 25.00% 08/25/2016 Form 8937
39509 CHD Church & Dwight Co., Inc. 2-for-1 Split Doubled 50.00% 09/02/2016 Form 8937
39684 BMI Badger Meter Inc. 2-for-1 Split Doubled 50.00% 09/16/2016 Form 8937
39687 TTC The Toro Company 2-for-1 Split Doubled 50.00% 09/19/2016 Form 8937
39754 BWX SPDR Barclays International Treasury Bond ETF 2-for-1 Split Doubled 50.00% 09/29/2016 Form 8937
39806 AOS A.O. Smith Corporation 2-for-1 Split Doubled 50.00% 10/06/2016 Form 8937
39911 TLK Perusahaan Perseroan (Persero) P.T. Telekomunikasi Indonesia Doubled 50.00% 10/26/2016 Form 8937
39933 ICE Intercontinental Exchange, Inc - 5-for-1 Split Quintupled 20.00% 11/04/2016 Form 8937
40019 MNST Monster Beverage Corporation 3-for-1 Split Tripled 33.33% 11/10/2016 Form 8937
40262 SFBS ServisFirst Bancshares, Inc 2-for-1 Split Doubled 50.00% 12/21/2016 Form 8937
40360 VMIN REX VolMAXX Short VIX Weekly Futures Strategy ETF (VMIN) 2-for-1 Split Doubled 50.00% 12/29/2016 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
38326 ASFI1D AmTrust Financial Services, Inc. 2-for-1 Split Doubled 50.00% 02/03/2016 Form 8937
38347 HRL1D Hormel Foods Corporation 2-for-1 Split Doubled 50.00% 02/10/2016 Form 8937
38920 LNT1D Alliant Energy Corporation 2-for-1-Split Doubled 50.00% 05/20/2016 Form 8937
39108 SSNC1D SS&C Technologies Holdings, Inc Doubled 50.00% 06/27/2016 Form 8937
39360 IUSG1D iShares Core U.S. Growth ETF Doubled 50.00% 07/25/2016 Form 8937
39361 IUSV1D iShares Core U.S. Value ETF Tripled 33.33% 07/25/2016 Form 8937
39454 BFB1D Brown-Forman Corporation (Class B) 2-for-1 Split Doubled 50.00% 08/19/2016 Form 8937
39452 BFA1D Brown-Forman Corporation (Class A) 2-for-1 Split Doubled 50.00% 08/19/2016 Form 8937
39534 TMF1C/TMF1D Direxion Daily 20+Year Treasury Bull 3X Shares 4-for-1 Split Quadrupled 25.00% 08/25/2016 Form 8937
39537 DRN1D Direxion Daily Real Estate Bull 3X Shares 4-for-1 Split Quadrupled 25.00% 08/25/2016 Form 8937
39541 JNUG1D Direxion Daily Junior Gold Miners Index Bull 3X Shares 10-for-1 Split x10 10.00% 08/25/2016 Form 8937
39544 NUGT1C/NUGT1D Direxion Daily Gold Miners Index Bull 3X Shares 5-for-1 Split Quintupled 20.00% 08/25/2016 Form 8937
39510 CHD1D Church & Dwight Co., Inc. 2-for-1 Split Doubled 50.00% 09/02/2016 Form 8937
39688 TTC1D The Toro Company 2-for-1 Split Doubled 50.00% 09/19/2016 Form 8937
39755 BWX1D SPDR Barclays International Treasury Bond ETF 2-for-1 Split Doubled 50.00% 09/29/2016 Form 8937
39807 AOS1D A.O. Smith Corporation 2-for-1 Split Doubled 50.00% 10/06/2016 Form 8937
39913 TLK1D Perusahaan Perseroan (Persero) P.T. Telekomunikasi Indonesia Doubled 50.00% 10/26/2016 Form 8937
39934 ICE1D Intercontinental Exchange, Inc - 5-for-1 Split Quintupled 20.00% 11/04/2016 Form 8937
40020 MNST1D Monster Beverage Corporation 3-for-1 Split Tripled 33.33% 11/10/2016 Form 8937

* As % or fraction of prior basis per contract