Sun holders got cash plus ETP shares. Here is a description of what happened. The numbers in square brackets are approximate values for the numbers if you held 100 shares, and if you requested all cash.
1. Take the main cash that you received (not including CIL), and divide that by $50. The result is how many shares you sold for cash. Call that N1. [52.88]
2. Take the number of shares of SUN you held, and subtract N1. That is the number of shares that got converted to ETP. Call that N2. [47.12]
3. Multiply N2 by 1.049. That is the number of ETP shares you got credited before selling the fractional share. Call that N3 [49.42888]
4. Take the fractional shares in N3 and call that N4. [0.42888 shares of ETP] and sell the fraction only for the amount you received for CIL from your broker. The CIL value will vary. [0.42888 shares sold for about $16.35]
Note: This does not try to describe the tax handling for those who held SUN in a taxable account. I would make it a point to check the 1099B from your broker. I don't know if it would be considered a sale of N1 SUN shares @$50, or if there would be some other accounting. Ideally ETP will post some info on the basis and tax consequences.