I don't follow that, maybe I'm just dense. Let's say I owned 500 sh. IGT pre-merger with a cost basis of $4,000. I would receive $7,169.90 and 90 sh. new IGT + cash in lieu for the .95 fractional share. How is the $4,000 allocated? It can't all be allocated to the new IGT, as the new IGT shares will only be worth $1,800+. TIA.