USAmeriBancorp, Inc. Acquisition of The Aliant Insurance Group, LLC

INTERNAL REVENUE CODE SECTION 6045B INFORMATION REPORTING
The following information is intended to meet the transitional relief provisions of Internal Revenue Service Notice 2011-18 related to the requirements of Internal Revenue Code Section 6045B. This Section requires cost basis reporting in certain corporate transactions occurring after January 1, 2011. Under this Section, corporations that engage in an action that affects the basis of its outstanding stock must provide an information return describing the action and the action’s quantitative effect on the basis of each share of stock. Pursuant to the Notice, transitional relief is granted, and the Section 6045B requirements are deemed satisfied, if public reporting of the required information set forth in Treasury Regulation 1.605B-1(a) is posted on the corporation’s website by August 16, 2012. Download Form 8937