Law Library

Welcome to Wolters Kluwer Financial Services’ Cost Basis Reporting Resource Center Law Library. Here you can find Wolters Kluwer Financial Services Whitepapers, IRS Comments and other important cost basis documents. As many of these materials have copyrights, we thank you in advance for crediting authors when referring to or quoting from documents on this site.

Cost Basis Whitepapers

Most Recent Whitepapers

• Cost Basis Reporting Law: Public Comments to the IRS — What Brokers Need to Know, September, 2009
• The New Cost Basis Reporting Law: An Overview, October, 2008
  
• Cost Basis Reporting Law: Brokers Considering Whether to Wait for IRS Guidance, October, 2008
  

Additional Whitepapers.

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Public Comments to the IRS

December, 2009 IRS Proposed Regulations—REG-101896-09

Comments from IRPAC

• Information Reporting Program Advisory Committee

Comments from industry associations

• American Bankers Association (ABA)
• Financial Industry Forum (FIF)
  
• Investment Company Institute (ICI)
• Individual Industry Association of Canada
• New York State Society of Certified Public Accountants (NYSSCPA)
• Securities Transfer Association (STA)
• Shareholder Services Associations (SSA)
• Securities Industry & Financial Markets Association (SIFMA)

Comments from vendors

• Corporate Action Information Statements Comments, Mar. 30, 2010
• Wolters Kluwer Financial Services, Proposed Regs Comments, Feb. 8, 2010
• Wolters Kluwer Financial Services, Prioritization Cost Basis Prop Reg Comments,Jan. 21, 2010
• Broadridge
• Fidelity Transfer
• Scivantage
• Silver Management
• State Street

Comments from brokers, individuals & other interested persons

• Chapman Cutler LLP
• Kaye A. Thomas

February, 2009, IRS Notice 2009-17

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More Important Cost Basis Documents

Most Recent Documents

• Dec. 16, 2009 Proposed Reg-101896.09 - Basis Reporting by Securities Brokers and Basis Determination for Stock
• 2011 Form 1099B - DRAFT
• Press Release - IRS Notice 2009-118 IRS Issues Proposed Regulations on New Basis Reporting Requirement; For Investors, Reporting Gains and Losses Gets Easier Starting in 2011
• IRS Notice 2009-17 (February 2009), Request for Public Comments on Cost Basis Reporting
• IRS Notice 2009-11 (January 2009), Brokers May Furnish Composite 1099 Statements by February 17 2009 Without Penalty

Additional Documents

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