Stock | Total shares | Per trust interest |
A | 24,845 | .024845 |
B | 28,273 | .028273 |
C | 35,575 | .035575 |
D | 13,866 | .013866 |
E | 25,082 | .025082 |
F | 39,154 | .039154 |
G | 16,137 | .016137 |
H | 14,704 | .014704 |
I | 17,436 | .017436 |
J | 31,133 | .031133 |
Stock | Deemed pro-rata ownership | Shares sold |
A | 1,242.25 | 1,242 |
B | 1,413.65 | 1,413 |
C | 1,778.75 | 1,779 |
D | 693.30 | 694 |
E | 1,254.10 | 1,254 |
F | 1,957.70 | 1,957 |
G | 806.85 | 807 |
H | 735.20 | 735 |
I | 871.80 | 872 |
J | 1,556.65 | 1,557 |
Stock | Deemed pro-rata ownership | Shares sold |
A | 248.45 | 249 |
B | 00 | 00 |
C | 511.25 | 512 |
D | 138.66 | 138 |
E | 250.82 | 251 |
F | 391.54 | 392 |
G | 161.37 | 162 |
H | 147.04 | 148 |
I | 174.36 | 174 |
J | 311.33 | 311 |
Stock | Deemed pro-rata ownership | Shares sold |
A | 248.45 | 248 |
B | 0 | 0 |
C | 511.25 | 511 |
D | 138.66 | 139 |
E | 250.82 | 251 |
F | 391.54 | 391 |
G | 161.37 | 161 |
H | 1 0 | 0 |
I | 174.36 | 175 |
J | 311.33 | 312 |
1Share of cash proceeds: $4,458.39.
Stock | Deemed pro-rata ownership | Shares sold |
A | 1740 | 1739 |
B | 0 | 0 |
C | 3579 | 3579 |
D | 971 | 971 |
E | 1756 | 1756 |
F | 2741 | 2741 |
G | 1130 | 1130 |
H | 883 | 883 |
I | 1221 | 1221 |
J | 2180 | 2180 |
Example.
Factor for ordinary dividend income | 0.3481 |
Factor for qualified dividend income | 0.7407 |
Factor for interest income | 0.0222 |
Factor for affected expenses | 0.0833 |
Current year-end cash allocation factor | 1.5960 |
Prior year cash allocation factor | 0.1200 |
Prior year cash distribution date | April 15 |
Date of sale | Trust sales proceeds received | Trust sales proceeds distributed and date distributed | Percent of trust sold |
June 1 | $10.0000x | $10.0000x (July 15) | 20 |
December 12 | 1.1616x | 0.0000x | 2 |
Date | Redemption asset proceeds |
December 10 | $115x |
Date | Cash held for distribution per trust interest |
September 30 | $1.35x |
December 10 | 1.00x |
With respect to J | |
Ordinary Dividend Income | $17.89x |
Qualified Dividend Income | 38.07x |
Interest Income | 1.14x |
Affected Expenses | 4.28x |
Trust sales proceeds reported on Form 1099 | 108.13x |
Redemption asset proceeds | |
For redemption on December 10 | 115.00x |
Sale asset proceeds | |
For sale on September 30 | 114.00x |
For sale on December 10 | 115.00x |
With respect to A | |
Ordinary Dividend Income | 18.82x |
Qualified Dividend Income | 40.04x |
Interest Income | 1.20x |
Affected Expenses | 4.50x |
Trust sales proceeds reported on Form 1099 | 11.62x |
With respect to S | |
Ordinary Dividend Income | 19.54x |
Qualified Dividend Income | 41.58x |
Interest Income | 1.25x |
Affected Expenses | 4.68x |
Trust sales proceeds reported on Form 1099 | 113.94x |
With respect to J, A, and S (regarding the sales and dispositions executed by Trust during the calendar year)
Date | Trust sales proceeds received per trust interest | Percent of trust sold |
June 15 | $10.0000x | 20 |
December 12 | 1.1616x | 2 |
Example.
Month | Principal balance | Income | Expenses |
January | $12,500,000 | $75,601 | $5,288 |
February | 12,461,413 | 75,368 | 5,273 |
March | 12,422,593 | 75,133 | 5,256 |
April | 12,383,538 | 74,897 | 5,240 |
May | 12,344,247 | 74,660 | 5,244 |
June | 12,304,719 | 74,421 | 5,207 |
July | 12,264,952 | 74,181 | 5,191 |
August | 12,102,696 | 73,200 | 5,122 |
September | 12,062,849 | 72,960 | 5,106 |
October | 12,022,762 | 72,718 | 5,089 |
November | 11,982,432 | 72,474 | 5,073 |
December | 11,821,234 | 71,500 | 5,006 |
January | 11,780,829 |
Month | Pool factor | Income factor | Expense factor |
January | 1.00000000 | 6.04806667 | 0.42304000 |
February | 0.99691304 | 6.02941628 | 0.42184000 |
March | 0.99380744 | 6.01065328 | 0.42048000 |
April | 0.99068304 | 5.99177670 | 0.41920000 |
May | 0.98753976 | 5.97278605 | 0.41952000 |
June | 0.98437752 | 5.95368085 | 0.41656000 |
July | 0.98119616 | 5.93446013 | 0.41528000 |
August | 0.96821564 | 5.85603618 | 0.40976000 |
September | 0.96502792 | 5.83677704 | 0.40848000 |
October | 0.96182096 | 5.81740161 | 0.40712000 |
November | 0.95859459 | 5.79790896 | 0.40584000 |
December | 0.94569875 | 5.71999659 | 0.40048000 |
January | 0.94246631 |
Month | Aggregate trust sales proceeds and non pro-rata partial principal payments | Affected expenses | Gross interest income |
January | $77.17 | $10.58 | $151.20 |
February | 77.64 | 10.55 | 150.74 |
March | 78.11 | 10.51 | 150.27 |
April | 78.58 | 10.48 | 149.79 |
May | 79.06 | 10.49 | 149.32 |
June | 79.53 | 10.41 | 148.84 |
July | 324.51 | 10.38 | 148.36 |
August | 79.69 | 10.24 | 146.40 |
September | 80.17 | 10.21 | 145.92 |
October | 80.66 | 10.18 | 145.43 |
November | 322.40 | 10.15 | 144.95 |
December | 80.81 | 10.01 | 143.00 |
Total | 1438.33 | 124.19 | 1774.22 |
26 C.F.R. §1.671-5