Palzer,Thanks for your response. I should have made your analysis easier by indicating that the transaction took place in an IRA. Thus, I don't care about the tax treatment, only the accounting. I handled the cash part as a Return of Capital, as you indicated. Quicken handled the stock part as a Corp Acquisition-- shares in/shares out -- also as you indicated. The fractional shares stumped me, so I merely recorded a dividend. Again, thanks for your advice.Bill
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