Table of Contents

• Notice 2011-54
  • EFFECT ON OTHER DOCUMENTS
• Notice 2011-55
  • I. Background and Purpose
  • II. Interim Guidance
• Notice 2011-56
  • PURPOSE
  • BACKGROUND
  • INTERIM GUIDANCE
    • Change from Broker Default Average Basis Method
    • Ten Percent Reinvestment Rule and Fractional Shares
    • Lot Selection Methods Across Accounts
  • REQUEST FOR COMMENTS
  • DRAFTING INFORMATION