EFTA00298388

DANIEL MICHAEL GROW LESLEY KATHERINE GROW IT TEN Questions regarding your tax form? Please call your local branch office: (800) 619-7283 PLEASE NOTE BEFORE FILING Mutual funds and other securities may be subject to: 0) dividend reallocation, (ii) reclassifications of long term capital gain distributions, which may result in an amended 1099. Tax information for your mortgage backed holdings will be provided no later than March 15, 2014: If you have income from a mortgage backed security including Widely Held Mortgage Trust (WHMT) and/or Real Estate Mortgage Conduit (REMIC) you will receive a separate statement by March 15, 2014. If you have questions regarding your tax form, please call your local branch office at the number listed above. The Internal Revenue Service (IRS) recently issued a revised Form 8949 - Sales and Other Dispositions of Capital Assets, in which Part II Long-Term transactions are now listed as categories D. E or R Part I Short•Term transactions remain as categories A. B or C. Your composite tax statement will accurately report the new revisions to the Long-Term categories but please note that the Understanding Your 1099 insert accompanying your tax statement does not reflect this recent update. Please visit the Tax Guide section of the Scottrade Knowledge Center for an updated version of the insert. Go Green! Receive tax statements and other account documents online - log into your account and go to the My Accounts tab, click My Information and Preferences from the left navigation, then select Account Preferences. EFTA00298388 This page intentionally left blank. EFTA00298389 Page 1 of 12 SCOTTRADE INC Tax Information Statement Date: 03/15/2014 AMENDED PO BOX 31759 Account 36154452 2013 ST. LOUIS, MO 63131-0759 DANIEL MICHAEL GROFF LESLEY KATHERINE GROFF JT TEN PAYER'S Federal ID No: 86-0381976 RECIPIENTS ID No: XXX-XX-9726 2013 1099-Dir 2013 1099-IND Dividends and Distributions OMB No. 1545-0110 Interest Income OMB No. 1545.0112 1a- Total ordinary dividends (includes line lb) 915.15 C 1- Interest income (not included in line 3) 5.37 lb- Qualified dividends 915.15 2- Early withdrawal penalty 0.00 2a- Total capital gain distributions (includes lines 2b. 2c. 2d) 7.296.00 C 3- Interest on US Savings Bonds & Treasury obligations 0.00 2b- Unrecaptured Section 1250 gain 243.69 C 4- Federal Income tax withheld 0.00 2c- Section 1202 gain 0.00 5- Investment expenses 0.00 2d- Collectibles (28%) gain 0.00 7- Foreign country or US possession: 6- Foreign tax paid: 0.00 3- Nondividend distributions 0.00 8- Tax-exempt Interest (includes line 9) 0.00 4- Federal Income tax withheld 0.00 9- Specified private activity bond interest (AMT) 0.00 5- Investment expenses 0.00 10- Tax-exempt bond CUSIP number (see instructions) 7- Foreign country or US possession: 6- Foreign tax paid: 0.00 11- State: 12- State ID number: 8- Cash liquidation distributions 0.00 13- State tax withheld 0.00 9- Noncash liquidation distributions 0.00 10- Exempt-interest dividends (includes line 11) 0.00 11- Specified private activity bond interest dividends (AMT) 0.00 12- State: 13- State ID number: Lines 8 & 9 include tax-exempt interest and original issue discount. 14- State tax withheld 0.00 2013 1099-B' 2013 1099-MISC* Regulated Futures Contracts 0?.4B No. 1545.0715 Miscellaneous Income OMB No. 1545.0115 9- Profit (loss) realized in 2013-closed contracts 0.00 2- Royalties 0.00 10- Unrealized profit (loss)-open contracts 12/31/2012 0.00 3- Other income 0.00 11- Unrealized profit (loss)-open contracts 12/31/2013 0.00 4- Federal Income tax withheld 0.00 12- Aggregate profit (loss) on contracts 0.00 8- Substitute payments in lieu of dividends or interest 0.00 12- Foreign country or US possession: 11• Foreign tax paid: 0.00 If applicable. summaries and details of proceeds from sale transactions appear in 16- State tax withheld 0.00 subsequent sections of this document. 17- State: Payers state ID number: 18- State income 0.00 • Thls is important tax Information and Is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you If this income is taxable and the IRS determines that it has not been reported. ORIGINAL ISSUE DISCOUNT SUMMARY Use bond-by-bond detailsfrom the 1099-O1D pages to determine reportable amounts of Original Issue Discount income for your tax return(s). The informational totals shown below appear far reference only. Original issue discount for 2013 0.00 Original Issue discount on US Treasury obligations 0.00 Other periodic interest 0.00 Investment expenses 0.00 Early withdrawal penally 0.00 State: State ID number: Federal Income tax withheld 0.00 State tax withheld 0.00 Foreign country or US possession: Foreign tax paid: 0.00 Changes to dividend tax classifications processed after the date of this statement may lead to a revised form 1099. EFTA00298390 Page 2 of 12 SCOTTRADE INC Account Supplemental Information 2013 SUMMARY OF PROCEEDS, GAINS & LOSSES AND TAX WITHHELD Refer to the 1099-8 and PROCEEDS NOT REPORTED to the IRS pages to ensure that >rou consider all !avian! HORS and to determine the correct gains and losses. The amounts shown below arefor infomtational purposes. Term' Cateaory Detail Schedule Gross Proceeds° Cost Basle Wash Sale Loss Disallowed Net Galn!Loss Short A (basis reported to the IRS) Form 1099-B 46,259.06 35,344.06 0.00 10,915.00 Short B (basis not reported to the IRS) Form 1099-8 0.00 0.00 0.00 0.00 Short C (Form 1099.8 not received) Proceeds not reported to IRS 0.00 0.00 0.00 0.00 Total Short•term 46,259.06 35,344.06 0.00 10,915.00 Long D (basis reported to the IRS) Form 1099-8 32,746.12 14,460.24 0.00 18,285.88 Long E (basis not reported to the IRS) Form 1099-8 1,088.73 900.46 0.00 18827 Long F (Form 1099.8 not received) Proceeds not reported to IRS 0.00 0.00 0.00 0.00 Total Long-term 33,834.85 15,360.70 0.00 18,474.15 Undetermined B or E (basis not reported to the IRS) Form 1099-8 0.00 0.00 0.00 0.00 Undetermined C or F (Form 1099.8 not received) Proceeds not reported to IRS 0.00 0.00 0.00 0.00 Total Undetermined-term 0.00 0.00 0.00 0.00 Total Categories A, 8, D. E 80,093.91 50,704.76 0.00 29,389.15 Total Category C, F 0.00 0.00 0.00 0.00 Grand total 80,093.91 50,704.76 0.00 29,389.15 Withholding from Proceeds Federal income tax withheld 0.00 State tax withheld 0.00 SUMMARY OF NON REPORTED INCOME, FEES, EXPENSES AND EXPENDITURES The items in this section are nor reported to the IRS They are presented here for your reference when preparing your tar rerum(s). Interest Payments and Other Adjustments Fees and Payments Received Taxable accrued interest paid 0.00 Deemed premium 0.00 Tax-exempt accrued interest paid 0.00 Organizational expense 0.00 Tax-exempt accrued interest paid AMT 0.00 Income accrual - UIT 0.00 Taxable accrued interest paid on OID bonds 0.00 Miscellaneous fees 2,624.13 Non qualified interest 0.00 Basis adjustments 0.00 Taxable non qualified interest paid 0.00 Tax-exempt investment expense 0.00 Projected interest shortfall on contingent payment debt 0.00 Foreign tax withholding paid in excess of treaty rate 0.00 Other Receipts Options Transactions Partnership distributions 592.46 Sates 0.00 Foreign tax paid - partnership distributions 0.00 Short sales 0.00 Retum of principal distributions 0.00 Purchases 0.00 Deferred income payment 0.00 Purchases to close 0.00 Expenses Margin interest 0.00 Dividends paid - short position 0.00 Interest paid • short position 0.00 Non reportable distribution expense 0.00 Other expenses 0.00 Severance tax 0.00 'Amounts of undetermined•term must be reviewed to establish the correct acquisition date and whether the gains/losses are short-term or long-term. lt Less commissions. +Cost basis totals include only amounts that were available to us. EFTA00298391 Page 3 of 12 SCOTTRADE INC Account Proceeds from Broker and Barter Exchange Transactions 2013 1099-Bt OMB No. 1545-0715 Ic - SHORT-TERM TRANSACTIONS 6 - COVERED tax lot for which cost basis is reported to the IRS" Report on Form 8949. Part I. with Box A checked 8 - Description / CUSIP / ld - Symbol These columns are not reported to the IRS la -Date of Sale 2a - Proceeds of lb- Date of 3 - Cost or 5 - Wash sale or enchants) 1s- Quantity stocks, bonds, etc. acquisition other basis loss disallowed Gain or loss(-) Additional Information COMMAND SECURITY CORPORATION 1CUSIP: 20050L100 / Symbol: MOC 2 tax tots for 01/15/13. Total proceeds (and cost when required) reported to the IRS. 586.000 1.106.44 03/30/12 766.40 0.00 340.04 Sale 6.000 11.33 04/05112 7.22 0.00 4.11 Sale 01/15/13 592.000 1.117/7 VARIOUS 773.62 0.00 344.15 Total of 2 lots 2 tax lots for 01/24/13. Total proceeds (and cost when required) reported to the IRS. 299.000 623.83 04/05112 359.68 0.00 264.15 Sale 217.000 45274 04/16112 263.98 0.00 188.76 Sale 01124/13 516.000 1.076.57 VARIOUS 623.66 0.00 452.91 Total of 2 lots 2 tax lots for 01/25/13. Total proceeds (and cost when required) reported to the IRS. 207.000 48254 04/16/12 251.82 0.00 230.72 Sale 165.000 384.64 05,23112 183.27 0.00 201.37 Sale 01/25/13 372.000 867.18 VARIOUS 435.09 0.00 432.09 Total of 2 lots Security total: 3.061.52 1.832.37 0.00 1.229.15 COOPER STD HLDGS INC r CUSIP: 21676P1031 Symbol: CPS 3 tax lots for 04/23/13. Total proceeds (and cost when required) reported to the IRS. 29.000 1.215.90 08/08/12 1.02925 0.00 186.65 Sale 22.000 92241 09/06/12 780.85 0.00 141.56 Sale 47.000 1.970.59 03/14/13 1.733.31 0.00 237.28 Sale 04/23/13 98.000 4.108.90 VARIOUS 3.54141 0.00 565.49 Total of 3 lots FIRST MARBLEHEAD CORP 1.10 REV 320771207 120313 / CUSIP: 320771108 / Symbol: FMDSS 2 tax lots for 04/16/13. Total proceeds (and cost when required) reported to the IRS. 701.000 816.09 10/22/12 665.72 0.00 150.37 Sale 122.000 14203 11/09/12 101.04 0.00 40.99 Sale 04/16/13 823.000 958.12 VARIOUS 766.76 0.00 191.36 Total of 2 lots 4 tax lots for 07/08/13. Total proceeds (and cost when required) reported to the IRS. 642.000 897.15 11/09/12 531.73 0.00 365.42 Sale 886.000 1.238.11 11/15/12 648.20 0.00 589.91 Sale 900.000 1.257.68 11/19/12 671.81 0.00 585.87 Sale ' This Is Important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be Imposed on you if this Income Is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s). "For NONCOVERED tax lots, values for "Date of acquisition: 'Cost or other basis' and "Wash sale loss disallowed" are provided for your reference and are NOT reported to the IRS. # Less commissions. EFTA00298392 Page 4 of 12 SCOTTRADE INC Account Proceeds from Broker and Barter Exchange Transactions 2013 1099-Bt (continued) OMB No. 1545-0715 Ic - SHORT-TERM TRANSACTIONS 6 - COVERED tar lot for which cost basis is reported to the IRS" Report on Form 8949. Part I. with Box A checked 8 - Description / CUSIP lid - Symbol These columns are not reported to the IRS la -Date of Sale 2a - Proceeds of II lb - Date of 3 - Cost or 5 - Wash sale or Indiana* 1s -Quantity stocks, bonds. etc. acquisition other basis loss disallowed Gain or local-) Additional Information FIRST MARBLEHEAD CORP 1.10 REV 320771207 120313 / CUSIP: 320771108 / Symbol: FMD## (coned) 315.000 440.19 03/14/13 292.23 0.00 147.96 Sale 07/08/13 2.743.000 3.833.13 VARIOUS 2.143.97 0.00 1.689.16 Total of 4 lots 2 tax lots for 07/18/13. Total proceeds (and cost when required) repotted to the IRS. 1.930.000 3.274.69 03/14/13 1.790.50 0.00 1.484.19 Sale 232.000 393.64 03/15113 214.86 0.00 178.78 Sale 07/18/13 2.162.000 3.668.33 VARIOUS 2.005.36 0.00 1.662.97 Total of 2 lots 2 tax lots for 07/25/13. Total proceeds (and cost when required) repotted to the IRS. 705.000 1.297.22 03/15/13 652.93 0.00 644.29 Sale 740.000 1.398.97 03/15/13 685.34 0.00 713.63 Sale 07/25/13 1.445.000 2.696.19 VARIOUS 1.338.27 0.00 1.357.92 Total of 2 lots 11120/3 3.197.000 2.283.28 03/15/13 2.960.87 0.00 677.59 Sale Security total: 13.439.05 9.215.23 0.00 4,223.82 H M G COURTLAND PROPERTIES INC / CUSIP: 404232100 / Symbol: HMG 03/12/13 79.000 1.572.96 03/12/12 313.63 0.00 1.259.33 Sale HALLWOOD GROUP INC PAR $0.10 / CUSIP: 406364406/ Symbol: HWG 3 tax lots for 06/10/13. Total proceeds (and cost when required) repotted to the IRS. 100.000 962.20 12/24/12 876.70 0.00 85.50 Sale 100.000 962.20 03/19/13 908.00 0.00 54.20 Sale 52.000 500.35 04/02/13 417.86 0.00 82.49 Sale 06/100 3 252.000 2.424.75 VARIOUS 2.202.56 0.00 222.19 Total of 3 lots 2 tax lots for 06/13/13. Total proceeds (and cost when required) repotted to the IRS. 219.000 2.097.55 04/02/13 1.759.85 0.00 337.70 Sale 100.000 957.79 05/06113 777.00 0.00 180.79 Sale 06/13;13 319.000 3.055.34 VARIOUS 2.536.85 0.00 518.49 Total of 2 lots Security total: 5.480.09 4.739.41 0.00 740.68 HAMPSHIRE GROUP LTD 1 CUSIP: 408859106 / Symbol: HAMP 2 tax lots for 04/16/13. Total proceeds (and cost when required) repotted to the IRS. 55.000 153.19 10/23/12 144.50 0.00 8.69 Safe ' This is important tax Information and Is being furnished to the Internal Revenue Service. II you are required to file a return, a negligence penalty or other sanction may be imposed on you If this Income Is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s). "For NONCOVERED lax lots, values for "Date of acquisition: 'Cost or other basis' and "Wash sale loss disallowed' are provided for your reference and are NOT reported to the IRS. # Less commissions. EFTA00298393 Page 5 of 12 SCOTTRADE INC Account Proceeds from Broker and Barter Exchange Transactions 2013 1099-Bt (continued) OMB No. 1545-0715 lc - SHORT-TERM TRANSACTIONS 6 - COVERED tax lot for which cost basis is reported to the IRS" Report on Form 8949. Pan I. with Box A checked 8- Description / CUSIP ild - Symbol These columns are not reported to the IRS la - Date of Sale 2a - Proceeds of I lb- Date of 3 - Cost or 5 - Wash sale Or exChenrie 1e -Quantity stocks, bonds. etc. acquisition other basis loss disallowed Gain or loss(-) Additional Information HAMPSHIRE GROUP LTD I CUSIP: 408859106/ Symbol: HAMP (conrd) 243.000 676.84 03/14/13 731.39 0.00 -54.55 Sale 04/16/13 298.000 830.03 VARIOUS 875.89 0.00 -45.86 Total of 2 lots 05/02/13 469.000 1,329.62 03/14/13 1,411.61 0.00 •81.99 Sale Security total: 2,159.65 2,287.50 0.00 •127.85 HANOVER FOODS CORP CDT-CL B / CUSIP: 41078W407 / Symbol: HNFSB 01/23/13 12.000 1,147.56 05/10/12 1,015.00 0.00 132.56 Sale HUNTINGTON INGALLS INDS INC f CUSIP: 446413106 Symbol: HII 03/04/13 30.000 1,413.23 03/07/12 1,092.11 0.00 321.12 Sale 07/18/13 40.000 2,472.24 04/03/13 2,087.99 0.00 384.25 Sale 2 tax lots for 08/28/13. Totalproceeds (and cost when required) reported to the IRS. 30.000 1,923.50 04/03/13 1,566.00 0.00 357.50 Safe 23.000 1,47469 04/05/13 1,175.40 0.00 299.29 Sale 08/28/13 53.000 3,398.19 VARIOUS 2,741.40 0.00 656.79 Total of 2 lots 09/30/13 44.000 2,962.97 04/05/13 2,248.60 0.00 714.37 Sale Security total: 10,246.63 8,170.10 0.00 2,076.53 IGO INC CUSIP: 449593201 / Symbol: IGO] 09/03/13 315.000 1,026.18 07/12/13 1,088.47 0.00 •62.29 Sale IGO INC COM 'CONTRA CUSIP: 449995869 Symbol: IGOI.C1 09/03/13 559.000 2,208.05 07/12113 1.931.61 0.00 276.44 Tender USMD HLDGS INC COM 'ADDL 20% MARG MAINT REOT' / CUSIP: 903313104 / Symbol: USMD 02/13/13 75.000 967.97 01/04/13 614.03 0.00 353.94 Sale NAUTILUS MARINE ACOUIS (MARSH ISLE) ! CUSIP: Y6255E101 Symbol: NMAR# 11/04/13 82.000 840.50 06/14/13 593.30 0.00 247.20 Merger Totals: 46,259.06 35.344.06 0.00 10,915.00 ' This Is important tax information and Is being furnished to the Internal Revenue Service. II you are required to file a return, a negligence penalty or other sanction may be imposed on you If this Income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s). *Tor NONCOVERED tax lots. values for "Date of acquisition.' "Cost or other basis' and "Wash sale loss disallowed' are provided for your reference and are NOT reported to the IRS. It Less commissions. EFTA00298394 Page 6 of 12 SCOTTRADE INC Account Proceeds from Broker and Barter Exchange Transactions 2013 1099-B• (continued) OMB No. 1545-0715 lc - LONG-TERM TRANSACTIONS 6 - COVERED tax lot for which cost basis is reported to the IRS** Report on Form 8949. Part 11, with Box D checked - Description CUSIP ild - Symbol These columns are not reported to the IRS is - Date of Sale 2a - Proceeds of " lb- Date of 3 - Cost or 5 - Wash sale or exchanae te - Quantity stooks. bonds, etc. acquisition other basis loss disallowed Gain or loss(-1 Additional Information AMCON DISTRIBUTING CO-NEW I CUSIP: 02341O205! Symbol: OJT 06/19/13 51.000 3,945.43 03/07/12 2,966.67 0.00 978.76 Sale DOVER MOTORSPORTS INC CUSIP: 260174107 / Symbol: DVD 08/23/13 170.000 460.49 03/13/12 243.95 0.00 216.54 Sale FIRST MARBLEHEAD CORP 1.10 REV 320771207 120313 / CUSIP: 320771108 / Symbol: FMDalt 2 tax lots for 04/15/13. Totalproceeds (and cost when required) reported to the IRS. 1.545.000 1,786.08 03/07/12 1,922.80 0.00 -136.72 Sale 228.000 263.58 04/10/12 239.72 0.00 23.86 Sale 04/15/13 1,773.000 2,049.66 VARIOUS 2,162.52 0.00 -112.86 Total of 2 lots 04/16/13 386.000 449.38 04/10/12 405.84 0.00 43.54 Sale Security total: 2.499.04 2,568.36 0.00 -69.32 H M G COURTLAND PROPERTIES INC / CUSIP: 404232100 / Symbol: HMG 4 tax lots for 10/23/13. Totalproceeds (and cost when required) reported to the IRS. 21.000 482.01 03/12/12 83.37 0.00 398.64 Sale 103.000 2,364.15 03/13/12 418.98 0.00 1,945.17 Safe 26.000 596.77 03/19/12 106.35 0.00 490.42 Safe 105.000 2,512.95 03/19/12 429.50 0.00 2,083.45 Safe 10/23/13 255.000 5,955.88 VARIOUS 1.038.20 0.00 4,917.68 Total of 4 lots 5 tax lots for 10/24/13. Totalproceeds (and cost when required) reported to the IRS. 69.000 1,646.65 03/19/12 28225 0.00 1,364.40 Sale 130.000 3,10240 05/01/12 526.35 0.00 2,576.05 Sale 1.000 23.86 08/31/12 5.34 0.00 18.52 Sale 74.000 1,733.81 08/31/12 395.40 0.00 1,338.41 Safe 26.000 609.17 09/19/12 127.25 0.00 481.92 Sale 10/24/13 300.000 7,115.89 VARIOUS 1,336.59 0.00 5,779.30 Total of 5 lots 2 tax lots for 10/29/13. Totalproceeds (and cost when required) reported to the IRS. 132.000 3,097.43 09/19/12 646.05 0.00 2,451.38 Sale 73.000 1,712.98 09/24/12 338.54 0.00 1,374.44 Sale 10/29/13 205.000 4,810.41 VARIOUS 984.59 0.00 3,825.82 Total of 2 lots Security total: 17.892.18 3.359.38 0.00 14.522.80 ' This is important tax information and Is being furnished to the Internal Revenue Service. II you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s). *Tor NONCOVERED tax lots. values for "Date of acquisition: 'Cost or other basis' and "Wash sale loss disallowed' are provided for your reference and are NOT reported to the IRS. It Less commissions. EFTA00298395 Page 7 of 12 SCOTTRADE INC Account Proceeds from Broker and Barter Exchange Transactions 2013 1099-B* (continued) OMB No. 1545-0715 lc - LONG-TERM TRANSACTIONS 6 - COVERED tax lot for which cost basis is reported to the IRS** C_pen on Form 8949. Pan IL with Box D checked 8 - Description / CUSIP /1d - Symbol These columns are not reported to the IRS la -Date of Sale 2a - Proceeds of 1b Date of 3 - Cost or 5 - Wash sale Or Whence, 1s - Quantity stocks, bonds, etc. acquisition other basis loss disallowed Gain or loss(-) Additional Information HAMPSHIRE GROUP LTD I CUSIP: 408859106 / Symbol: HAMP 03/27/13 274.000 787.58 03/08/12 604.54 0.00 183.04 Sale 04/16/13 182.000 506.93 03/08/12 401.56 0.00 105.37 Sale Security total: 1,294.51 1,006.10 0.00 288.41 HUNTINGTON INGALLS INDS INC / CUSIP: 446413106 Symbol: HII 06/14/13 48.000 2,684.58 03/07/12 1,747.37 0.00 937.21 Sale 2 tax lots for 07/10/13. Totalproceeds (and cost when required) reported to the IRS. 32.000 1,888.90 03/07/12 1,164.91 0.00 723.99 Sale 26.000 1,534.74 03/29/12 1,042.60 0.00 492.14 Sale 07/10/13 58.000 3.423.64 VARIOUS 2,207.51 0.00 1,216.13 Total of 2 lots 07/18/13 9.000 556.25 03/29/12 360.90 0.00 195.35 Sale Security total: 6.664.47 4,315.78 0.00 2,348.69 Totals: 32,746.12 14,460.24 0.00 18,285.88 LONG-TERM TRANSACTIONS 6 - NONCOVERED tax lotfor which cost basis is NOT reported to the IRS** Report on Form 8949. Pan IL with Box E checked 8 - Description / CUSIP lid - Symbol These columns are not reported to the IRS le - Date of Sale 2a - Proceeds of N Date of Cost or Wash sale or exchange 1s - Quantity stocks, bonds, etc. acaulsltton other basis loss disallowed Gain or loss[) Additional Information STEEL PARTNERS HLDGS LP / CUSIP: 85814R107 / Symbol: SPLP 08/19/13 75.000 1.088.73 04/05/12 900.46 0.00 188.27 Sale ' This is Important tax information and Is being furnished to the Internal Revenue Service. II you are required to file a return, a negligence penalty or other sanction may be Imposed on you if this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s). *Tor NONCOVERED tax lots. values for "Date of acquisition: 'Cost or other basis' and "Wash sale loss disallowed' are provided for your reference and are NOT reported to the IRS. Less commissions. EFTA00298396 Page 8 al 12 SCOTTRADE INC Account Detail for Dividends and Distributions 2013 Security description CUSIP andfor symbol State Date Amount Transaction type Country Notes AMCON DISTRIBUTING CO.NEW 023410205 DIT 02+22/13 23.94 Qualified dividend 05/28/13 52.74 Qualified dividend 08+27/13 43.56 Qualified dividend 11/26113 43.56 Qualified dividend Dividends and Distributions: 163.80 DOVER MOTORSPORTS INC 260174107 DVD 12/10/13 165.70 Qualified dividend H M G COURTLAND PROPERTIES INC 404232100 HMG 11/08/13 7.052.31 Long-term capital gain 03 C 11/08/13 243.69 Unrecaptured section 1250 gain 03 Dividends and Distributions: 7,296.00 HUNTINGTON INGALLS INDS INC 446413106 HII 03/15/13 14.50 Qualified dividend 06114/13 25.20 Qualified dividend 09/13/13 9.70 Qualified dividend Dividends and Distributions: 49.40 NATIONAL WESTERN LIFE INSA-$1 638522102 NWLI 12/04/13 21.96 Qualified dividend PAR SMITH MIDLAND CORP 832156103 SMID 12/27/13 514.29 Qualified dividend Total Dividends and Distributions: 8,211.15 EFTA00298397 Page 9 of 12 SCOTTRADE INC Account Detail for Interest Income 2013 Security description CUSIP andror symbol Date Amount Transaction type Country Notes CR INT 30 DAYS @ .05% 11+20/13 0.14 Credit interest CR INT 31 DAYS @ .05% 03+21/13 0.14 Credit interest FDIC INSD DEP INT 01/31/13 0.02 Credit interest FDIC INSD DEP INT 02/28/13 0.03 Credit interest FDIC INSD DEP INT 03+31/13 1.47 Credit interest FDIC INSD DEP INT 04+20/13 0.97 Credit interest FDIC INSD DEP INT 05/31/13 0.04 Credit interest FDIC INSD DEP INT 06/30/13 0.04 Credit interest FDIC INSD DEP INT 07/31/13 0.19 Credit interest FDIC INSD DEP INT 08+31/13 0.06 Credit interest FDIC INSD DEP INT 0,120/13 0.02 Credit interest FDIC INSD DEP INT 10/31/13 0.12 Credit interest FDIC INSD DEP INT 11/30/13 1.16 Credit interest FDIC INSD DEP INT 12/31/13 0.97 Credit interest Interest Income: 5.37 Total Interest Income: 5.37 EFTA00298398 Page 10 of 12 SCOTTRADE INC Account Other Receipts 2013 Security description CUSIP andfor symbol Date Amount Transaction type Notes BLUEKNIGHT ENERGY PARTNERS LP 09625U208 BKEPP 02/19/13 45.05 Partnership distribution PFD A 05116/13 107.97 Partnership distribution 08/15/13 107.97 Partnership distribution 11/18/13 107.97 Partnership distribution Other Receipts: 368.96 NEW ENGLAND RLTY LTD PARTNRSHP 644206104 NEN 04/01/13 24.50 Partnership distribution UNITS 06/28/13 60.75 Partnership distribution 09/30/13 60.75 Partnership distribution 12/31/13 77.50 Partnership distribution Other Receipts: 223.50 Total Other Receipts: 592.46 The tax character of the partnership distribution payments will be reported to you separately on Schedule K-1 (Form 1065) provided by partnership. EFTA00298399 Page It of 12 SCOTTRADE INC Account Fees & Payments Received 2013 Security description CUSIP and/or symbol Date Amount Transaction type Notes MGMT FEE WAX ASSET 36154452 01/18/13 -273.13 Management fee MGMT FEE WAX ASSET MA 36154452 04/01/13 -385.73 Management lee 07102/13 -904.26 Management lee 10/03/13 -1.016.01 Management lee Fees & Payments Received: 0.00 Management fee: -2.306.00 IGO INC COM 'CONTRA 449995869 IGOLCI 09:03/13 -25.00 Miscellaneous tee NAUTILUS MARINE AMP'S (MARSH Y6255E101 NMAR# 11/04/13 -20.00 Miscellaneous tee ISLE) Total Fees & Payments Received: 0.00 Total Management fee: -2,579.13 Total Miscellaneous fee: -45.00 EFTA00298400 Page 12 of 12 SCOTTRADE INC 2013 End Notes for Account 36154452 03 Transaction has been adjusted for income reallocations. EFTA00298401 2013 Recipient's Identification number regulated investment company or real estate investment trust. 1099•INT Instructions for Recipient For your protection, this form may show only the last lour Report the amounts shown on line 2a on Schedule D (Form digits of your social security number (SSN), individual 1040). line 13. But, if no amount is shown on lines 2c-2d and Line 1. Shows taxable interest paid to you during the taxpayer identification number (ITIN), or adoption taxpayer your only capital gains and losses are capital gain calendar year by the payer. This does not include interest identification number (ATIN). However, the issuer has distributions, you may be able to report the amounts shown on shown on line 3. May also show the total amount of the reported your complete identification number to the IRS and. line 2a on line 13 of Form 1040 (line 10 of Form 1040A) credits from clean renewable energy bonds, qualified forestry where applicable. to state and/or local governments. rather than Schedule D. See the Form 1040/1040A instructions. conservation bonds, new clean renewable energy bonds. Line 2b. Shows the portion of the amount on line 2a that qualified energy conservation bonds, qualified zone academy Account number is unrecaptured section 1250 gain from certain depreciable bonds. qualified school construction bonds, and build America real properly. Report this amount on the Unrecaptured Section bonds that must be included in your interest income. These May show an account or other unique number the payer assigned 1250 Gain Worksheet-Line 19 in the Schedule D instructions amounts were treated as paid to you during 2013 on the credit to distinguish your account. (Form 1040). allowance dates (March 15, June 15, September 15. and Line 2c. Shows the portion of the amount on line 2a that December 15). For more information, see Form 8912. Credit to Nominees is section 1202 gain from certain small business stock that Holders of Tax Credit Bonds. may be subject to a 50% exclusion and certain empowerment Line 2. Shows interest or principal forfeited because of If this form includes amounts belonging to another person, zone business stock that may be subject to a 60% exclusion. early withdrawal of time savings. You may deduct this amount you are considered a nominee recipient. You must file Forms See the Schedule D (Form 1040) instructions. to figure your adjusted gross income on your income tax 1099-DIV, 1099.8, 1099-INT and/or 1099-OID. as appropriate Line 2d. Shows 28% rate gain from sales or exchanges of return. See the instructions for Form 1040 to see where to with the IRS for each of the other owners to show their share collectibles. If required. use this amount when completing take the deduction. of the income, and you must furnish the appropriate Form 1099 the 28% Rate Gain Worksheet-Line 18 in the instructions for Line 3. Shows interest on U.S. Savings Bonds. Treasury to each owner. File Copy A of the form with the IRS. Furnish Schedule D (Form 1040). bills, Treasury bonds, and Treasury notes. This may or may Copy B to each owner. List yourself as the 'payer and the Line 3. Shows the part of the distribution that is not all be taxable. See Pub. 550. This interest is exempt other owner(s) as the "recipient." File the new Form 1099 nontaxable because it is a return of your cost (or other from state and local income taxes. This interest is not with Form 1096, Annual Summary and Transmittal of U.S. basis). You must reduce your cost (or other basis) by this included on line 1. Information Returns, with the Internal Revenue Service Center amount for figuring gain or loss when you sell your stock. Line 4. See "Backup Withholding" section. for your area. On Form 1096 list yourself as the "filer." A But if you get back all your cost (or other basis), report Line 5. Any amount shown is your share of investment husband or wife is not required to file a nominee return to future distributions as capital gains. See Pub. 550. expenses of a single-class REMIC. II you file Form 1040, you show amounts owned by the other. See the 2013 General Investment Income and Expenses. may deduct these expenses on the "Other expenses" line of Instructions for Certain Information Returns. Line 4. See 'Backup Withholding" section. Schedule A (Form 1040) subject to the 2% limit. This amount Form 1099-OID. II you bought or sold an obligation Line 5. Shows your share of expenses of a nonpublicly is included on line 1. during the year and you are not a nominee, you are not offered regulated investment company, generally a nonpublicly Line 6. Shows foreign tax paid. You may be able to claim required to issue or file Form 1099-OID showing the OID or offered mutual fund. If you file Form 1040. you may deduct this tax as a deduction or a credit on your Form 1040. See stated interest allocable to the sellertbuyer of the these expenses on the "Other expenses" line on Schedule A your Form 1040 instructions. obligation. (Form 1040) subject to the 2% limit. This amount is included Line 7. Shows the country or U.S. possession to which on line la. the foreign tax was paid. 1099-DIV Instructions for Recipient Una 6. Shows the foreign tax that you may be able to Line 8. Shows tax-exempt interest paid to you during the claim as a deduction or a credit on Form 1040. See the Form calendar year by the payer. Report this amount on line 8b of Line la. Shows total ordinary dividends that are 1040 instructions. Form 1040 or Form 1040A. This amount may be subject to backup taxable. Include this amount on line 9a of Form 1040 or Line 7. This line should be left blank if a regulated withholding. See line 4. 1040A. Also, report it on Schedule B (Form 1040 or 1040A). if investment company reported the foreign tax shown on line 6. Line 9. Shows tax-exempt interest subject to the required. Lines 8 and 9. Shows cash and noncash liquidation alternative minimum tax. This amount is included on line 8. Line lb. Shows the portion of the amount on line la that distributions. See the Instructions for Form 6251. may be eligible for reduced capital gains rates. See Form Line 10. Shows exempt-interest dividends from a mutual Line 10. Shows CUSIP number(s) for tax-exempt bond(s) on 1040/1040A instructions for how to determine this amount. fund or other regulated investment company paid to you during which tax-exempt interest was paid to you during the calendar Report the eligible amount on line 9b, Form 1040 or 1040A. the calendar year. Include this amount on line 8b of Form year and reported on line 8. II blank, no CUSIP number was The amount shown may be dividends a corporation paid directly 1040 or 1040A as tax-exempt interest. This amount may be issued for the bond(s). to you as a participant (or beneficiary of a participant) in subject to backup withholding. See line 4. Lines 11.13. State tax withheld reporting lines. an employee stock ownership plan (ESOP). Report it as a Line 11. Shows exempt-interest dividends subject to the dividend on your Form 1040/1040A but treat it as a plan alternative minimum tax. This amount is included in line 10. 1099-OID Instructions for Recipient distribution, not as investment income, for any other See the instructions for Form 6251. purpose. Lines 12-14. State income tax withheld reporting lines. Original issue discount (OID) is the excess of an Line 2a. Shows total capital gain distributions from a obligation's stated redemption price at maturity over its EFTA00298402 2013 issue price (acquisition price for a stripped bond or included on line 1. Column 3. Shows the cost or other basis of securities coupon). OID is taxable as interest over the life of the Line 9. My amount shown is your share of investment sold. If line 6 states noncovered. column 3 may be blank. See obligation. If you are the holder of an OID obligation, expenses of a singleelass REMIC. If you file Form 1040, you the Form 8949 instructions. Schedule D instructions. or Pub. generally you must include an amount of OID in your gross may deduct these expenses on the "Other expenses" line of 550 for details. income each year you hold the obligation. Obligations that Schedule A (Form 1040) subject to the 2% limit. This amount Una 4. See "Backup Withholding" section. may have OID include a bond. debenture, note, certificate, or is included on line 2. Una 5. Shows the amount of nondeductible loss in a wash other evidence of indebtedness having a term of more than 1 Lines 10-12. State income tax withheld reporting. sale transaction. For details on wash sales. see the Schedule year. For example, the OID rules may apply to certificates of D (Form 1040) instructions and Pub. 550. deposit (CDs). time deposits. bonus savings plans. and other 1099-8 Instructions for Recipient Una 6. II noncovered. the securities sold were deposit arrangements. especially if the payment of interest noncovered securities and columns lb. 3. and lines lc and 5 is deferred until maturity. In addition, the OID rules apply Brokers and barter exchanges must report proceeds from may be blank Generally a noncovered security means: a to Treasury inflation protected securities. See Pub. 550. transactions to you and the IRS on Form 1099.B. Reporting is security other than stock: stock purchased before 2011: stock Investment Income and Expenses, for more information. also required when your broker knows or has reason to know in most mutual funds and other regulated investment companies Line 1. Shows the OID on the obligation for the part of that a corporation in which you own stock has had a purchased before 2012: and stock purchased in or transferred the year you owned it. Report the amount on line 1 as reportable change in control or capital structure. You may be to a dividend reinvestment plan before 2012. interest income on your income tax return. However. depending required to recognize gain from the receipt of cash, stock, Line 8. Shows a brief description of the item or service on the type of debt instrument, the issue or acquisition or other property that was exchanged for the corporation's for which the proceeds is being reported. For regulated date, and other factors (for example, if you paid acquisition stock. If your broker reported this type of transaction to futures contracts and forward contracts, "RFC" or other or bond premium, or the obligation is a stripped bond or you. the corporation is identified in column 8. appropriate description must be shown. For a corporation that coupon), you may have to figure the correct amount of OID to CUSIP Number. For broker transactions. may show the had a reportable change in control or capital structure, this report on your return. See Pub. 1212, Guide to Original Issue CUSIP (Committee on Uniform Security Identification may show the class of stock as C (common), P (preferred). or Discount (OID) Instruments. for details on how to figure the Procedures) number or other applicable identifying number of O (other). correct OID. the item reported. Regulated Futures Contracts (Lines 9 Through 12) : Una 2. Shows other interest on this obligation for the Column 1a. Shows the trade date of the sale or exchange. Line 9. Shows the profit or (loss) realized on regulated year, which is an amount separate from the OID. II you held For short sales, the date shown is the date the security was futures or foreign currency contracts closed during 2013. the obligation the entire year, report this amount as delivered to close the short sale. For aggregate reporting on Line 10. Shows any yearend adjustment to the profit or interest income on your tax return. If you disposed of the line 9 through 12, no entry will be present. (loss) shown on line 9 due to open contracts on December 31, obligation or acquired it from another holder during the Column lb. This column may be blank if line 6 states 2012. year, see Pub. 550 for reporting Instructions. If there is an noncovered or if the securities sold were acquired on a Una 11. Shows the unrealized profit or (loss) on open amount on both lines 2 and 8, the amount on line 2 is variety of dates. For short sales. the date shown is the date contracts held in your account on December 31, 2013. These interest on a U.S. Treasury obligation and is exempt from you acquired the security delivered to close the short sale. are considered closed out as of that date. This will become slate and local income taxes. Column 2a. Shows the aggregate cash proceeds from an adjustment reported as unrealized profit or (loss) on open Una 3. Shows interest or principal forfeited if you transactions involving stocks, bonds, other debt obligations, contracts•12131f2013 in 2014. withdrew the money before the maturity date of the commodities, or forward contracts. May show the proceeds from Line 12. Lines 9, 10 and 11 are all used to figure the obligation, such as from a CD. You may deduct this amount to the disposition of your interest(s) in a widely held fixed aggregate profit or (loss) on regulated futures or foreign figure your adjusted gross income on your income tax return. investment trust May also show the aggregate amount of cash currency contracts for the year. Include this amount on your See the instructions for Form 1040 to see where to take the and the fair market value of any stock or other property 2013 Form 6781. deduction. received in a reportable change in control or capital Lines 13-15. Shows state income tax withheld. Line 4. See 'Backup Withholding' section. structure arising from the corporate transfer of properly to Line 5. Shows the foreign tax paid. You may be able to a foreign corporation. Losses on forward contracts are shown claim this tax as a deduction or a credit on your Form 1040. in parentheses. This column does not include proceeds from See your Form 1040 instructions. regulated futures contracts. The broker must indicate whether Una 6. Shows the country or U.S. possession to which the sales price or the sales price less commissions the foreign tax was paid. (including transfer taxes) and option premiums was reported Una 7. Shows the identification number (CUSIP number) to the IRS. Report this amount on Form 8949 or on Schedule D or description of the obligation (may include the stock (whichever is applicable) as explained in the instructions exchange. issuer, coupon rate, and year of maturity). for Schedule D. Line 8. Shows OID on a U.S. Treasury obligation for the Line 2b. If checked, you cannot take a loss on your tax part of the year you owned it. Report this amount as interest return based on gross proceeds from a reportable change in income on your federal income tax return, and see Pub. 1212 control or capital structure reported on line 2a. Do not to figure any appropriate adjustments to this amount. This report this loss on Form 8949 or Schedule D. The broker OID is exempt from state and local income taxes and is not should advise you of any losses on a separate statement. EFTA00298403 2013 1099•MISC Instructions for Recipient Form 1099•MISC incorrect? If this form is incorrect or has been issued in error. contact the payer. If you cannot get this form corrected, attach an explanation to your tax return and report your income correctly. Line 1. Report rents from real estate on Schedule E (Form 1040). However. report rents on Schedule C (Form 1040) if you provided significant services to the tenant, sold real estate as a business, or rented personal property as a business. Line 2. Report royalties from oil, gas, or mineral properties. copyrights. and patents on Schedule E (Form 1040). However, report payments for a working interest as explained in the line 7 instructions. For royalties on timber. coal, and iron ore. see Pub. 544. Line 3. Generally, report this amount on the 'Other income" line of Form 1040 (or Form 1040NR) and identify the payment. The amount shown may be payments received as the beneficiary of a deceased employee. prizes, awards, taxable damages. Indian gaming profits. or other taxable income. See Pub. 525. If it is trade or business income. report this amount on Schedule C or F (Form 1040). Line 4. See *Backup Withholding' section. Line 8. Shows substitute payments in lieu of dividends or tax-exempt interest received by your broker on your behalf as a result of a loan of your securities. Report on the 'Other income' line of Form 1040 (or Form 1040NR). Line 11. Shows the foreign tax that you may be able to claim as a deduction or a credit on Form 1040. See the Form 1040 instructions. Line 12. Shows the country or U.S. possession to which the foreign tax was paid. Lines 16-18. Shows state or local income tax withheld from the payments. Backup Withholding Line/Column 4. Shows backup withholding. Generally. a payer must backup withhold if you did not furnish your taxpayer identification number (TIN) or you did not furnish the correct TIN to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on your income tax return as tax withheld. EFTA00298404 This page intentionally left blank. EFTA00298405