Issuers of corporate securities are required to complete Internal Revenue Service Form 8937 to report organizational actions, including nontaxable distributions that affect the basis of the securities involved in the organizational action. The tax information contained herein is provided for informational purposes only and should not be construed as legal or tax advice. RKT does not provide legal or tax advice. Stockholders should consult their own legal, financial or tax advisors to determine the income tax consequences of their specific situation.