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WHG | IRS Form 8937

According to the Internal Revenue Service, distributions that are paid on shares of common stock are taxable as dividend income (to the extent those distributions are paid out of WHG’s current or accumulated earnings and profits). Distributions on WHG shares of common stock that were not paid out of WHG’s current or accumulated earnings and profits will be treated as a return of capital to the extent that the basis in the investor’s shares of common stock, and any such payments in excess of the basis, will therefore be taxed as a capital gain.

Westwood’s completed Form 8937 for 2021 can be found below. This contains tax treatment information for common stock distributions as required by the U.S. Treasury Regulations and IRS guidance.

Disclaimer: The information contained in Form 8937 and the related attachment does not constitute tax advice and does not purport to take into account any stockholder’s specific circumstances. Stockholders are urged to consult their own tax advisors regarding U.S. tax consequences of the transaction described herein and the impact to tax basis resulting from the transaction.

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WHG IRS Form 8937 (2021) 98 KB PDF