EFTA00298388.pdf

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 PO BOX 31759 ST. LOUIS, MO 63131-0759 PAYER'S Federal ID No: 86-0381976 Tax Information Account 36154452 Statement Date: 03/15/2014 AMENDED 2013 DANIEL MICHAEL GROFF LESLEY KATHERINE GROFF JT TEN RECIPIENTS ID No: XXX-XX-9726 2013 1099-Dir Dividends and Distributions OMB No. 1545-0110 915.15 C 915.15 7.296.00 C 243.69 C 0.00 0.00 2013 1099-IND Interest Income OMB No. 1545.0112 5.37 0.00 0.00 0.00 0.00 0.00 1a- Total ordinary dividends (includes line lb) lb- Qualified dividends 2a- Total capital gain distributions (includes lines 2b. 2c. 2d) 2b- Unrecaptured Section 1250 gain 2c- Section 1202 gain 2d- Collectibles (28%) gain 1- Interest income (not included in line 3) 2- Early withdrawal penalty 3- Interest on US Savings Bonds & Treasury obligations 4- Federal Income tax withheld 5- Investment expenses 7- Foreign country or US possession: 6- Foreign tax paid: 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 Regulated Futures Contracts 9- Profit (loss) realized in 2013-closed contracts 10- Unrealized profit (loss)-open contracts 12/31/2012 11- Unrealized profit (loss)-open contracts 12/31/2013 12- Aggregate profit (loss) on contracts 2013 1099-B' 0?.4B No. 1545.0715 0.00 0.00 0.00 0.00 If applicable. summaries and details of proceeds from sale transactions appear in subsequent sections of this document. Miscellaneous Income 2- Royalties 3- Other income 4- Federal Income tax withheld 8- Substitute payments in lieu of dividends or interest 12- Foreign country or US possession: 16- State tax withheld 17- State: Payers state ID number: 18- State income 11• Foreign tax paid: • 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 details from 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 Other periodic interest Early withdrawal penally Federal Income tax withheld Foreign country or US possession: Foreign tax paid: 0.00 0.00 0.00 0.00 0.00 Original Issue discount on US Treasury obligations Investment expenses State: State ID number: State tax withheld 2013 1099-MISC* OMB No. 1545.0115 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 Supplemental Information 2013 Account 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 are for 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 2013 1099-Bt Proceeds from Broker and Barter Exchange Transactions Account 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 la -Date of Sale 2a - Proceeds of lb- Date of or enchants) 1s- Quantity stocks, bonds, etc. acquisition 3 - Cost or other basis 5 - Wash sale loss disallowed These columns are not reported to the IRS Gain or loss(-) Additional Information COMMAND SECURITY CORPORATION 1 CUSIP: 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 COOPER STD HLDGS INC r CUSIP: 21676P1031 Symbol: CPS 1.832.37 0.00 1.229.15 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 2013 1099-Bt Proceeds from Broker and Barter Exchange Transactions (continued) Account 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 la -Date of Sale 2a - Proceeds ofII or Indiana* 1s-Quantity stocks, bonds. etc. lb - Date of acquisition 3 - Cost or other basis 5 - Wash sale loss disallowed These columns are not reported to the IRS 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 2013 1099-Bt Proceeds from Broker and Barter Exchange Transactions (continued) Account 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. Total proceeds (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 2013 1099-B• Proceeds from Broker and Barter Exchange Transactions (continued) Account 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 is - Date of Sale 2a - Proceeds of " or exchanae te - Quantity stooks. bonds, etc. lb- Date of acquisition 3 - Cost or other basis 5 - Wash sale loss disallowed These columns are not reported to the IRS 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. Total proceeds (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. Total proceeds (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. Total proceeds (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. Total proceeds (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 2013 1099-B* Proceeds from Broker and Barter Exchange Transactions (continued) Account OMB No. 1545-0715 lc - LONG-TERM TRANSACTIONS 6 - COVERED tax lot for which cost basis is reported to the IRS** pen on Form 8949. Pan IL with Box D checked C_ 8 - Description / CUSIP /1 d - Symbol la -Date of Sale Or Whence, 1s - Quantity 2a - Proceeds of stocks, bonds, etc. 1b Date of acquisition 3 - Cost or other basis 5 - Wash sale loss disallowed These columns are not reported to the IRS 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. Total proceeds (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 lot for 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 Detail for Dividends and Distributions 2013 Account 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 SCOTTRADE INC 2013 Detail for Interest Income Account Security description CR INT 30 DAYS @ .05% CR INT 31 DAYS @ .05% FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT FDIC INSD DEP INT CUSIP andror symbol Interest Income: Total Interest Income: Date 11+20/13 03+21/13 01/31/13 02/28/13 03+31/13 04+20/13 05/31/13 06/30/13 07/31/13 08+31/13 0,120/13 10/31/13 11/30/13 12/31/13 Amount 0.14 0.14 0.02 0.03 1.47 0.97 0.04 0.04 0.19 0.06 0.02 0.12 1.16 0.97 5.37 5.37 Transaction type Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Credit interest Country Notes 12 EFTA00298398 Page 10 of 12 SCOTTRADE INC Other Receipts 2013 Account 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 Fees & Payments Received 2013 Account 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 Recipient's Identification number For your protection, this form may show only the last lour digits of your social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN). However, the issuer has reported your complete identification number to the IRS and. where applicable. to state and/or local governments. Account number May show an account or other unique number the payer assigned to distinguish your account. Nominees If this form includes amounts belonging to another person, you are considered a nominee recipient. You must file Forms 1099-DIV, 1099.8, 1099-INT and/or 1099-OID. as appropriate with the IRS for each of the other owners to show their share of the income, and you must furnish the appropriate Form 1099 to each owner. File Copy A of the form with the IRS. Furnish Copy B to each owner. List yourself as the 'payer and the other owner(s) as the "recipient." File the new Form 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the Internal Revenue Service Center for your area. On Form 1096 list yourself as the "filer." A husband or wife is not required to file a nominee return to show amounts owned by the other. See the 2013 General Instructions for Certain Information Returns. Form 1099-OID. II you bought or sold an obligation during the year and you are not a nominee, you are not required to issue or file Form 1099-OID showing the OID or stated interest allocable to the sellertbuyer of the obligation. 1099-DIV Instructions for Recipient Line la. Shows total ordinary dividends that are taxable. Include this amount on line 9a of Form 1040 or 1040A. Also, report it on Schedule B (Form 1040 or 1040A). if required. Line lb. Shows the portion of the amount on line la that may be eligible for reduced capital gains rates. See Form 1040/1040A instructions for how to determine this amount. Report the eligible amount on line 9b, Form 1040 or 1040A. The amount shown may be dividends a corporation paid directly to you as a participant (or beneficiary of a participant) in an employee stock ownership plan (ESOP). Report it as a dividend on your Form 1040/1040A but treat it as a plan distribution, not as investment income, for any other purpose. Line 2a. Shows total capital gain distributions from a 2013 regulated investment company or real estate investment trust. Report the amounts shown on line 2a on Schedule D (Form 1040). line 13. But, if no amount is shown on lines 2c-2d and your only capital gains and losses are capital gain distributions, you may be able to report the amounts shown on line 2a on line 13 of Form 1040 (line 10 of Form 1040A) rather than Schedule D. See the Form 1040/1040A instructions. Line 2b. Shows the portion of the amount on line 2a that is unrecaptured section 1250 gain from certain depreciable real properly. Report this amount on the Unrecaptured Section 1250 Gain Worksheet-Line 19 in the Schedule D instructions (Form 1040). Line 2c. Shows the portion of the amount on line 2a that is section 1202 gain from certain small business stock that may be subject to a 50% exclusion and certain empowerment zone business stock that may be subject to a 60% exclusion. See the Schedule D (Form 1040) instructions. Line 2d. Shows 28% rate gain from sales or exchanges of collectibles. If required. use this amount when completing the 28% Rate Gain Worksheet-Line 18 in the instructions for Schedule D (Form 1040). Line 3. Shows the part of the distribution that is nontaxable because it is a return of your cost (or other basis). You must reduce your cost (or other basis) by this amount for figuring gain or loss when you sell your stock. But if you get back all your cost (or other basis), report future distributions as capital gains. See Pub. 550. Investment Income and Expenses. Line 4. See 'Backup Withholding" section. Line 5. Shows your share of expenses of a nonpublicly offered regulated investment company, generally a nonpublicly offered mutual fund. If you file Form 1040. you may deduct these expenses on the "Other expenses" line on Schedule A (Form 1040) subject to the 2% limit. This amount is included on line la. Una 6. 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 7. This line should be left blank if a regulated investment company reported the foreign tax shown on line 6. Lines 8 and 9. Shows cash and noncash liquidation distributions. Line 10. Shows exempt-interest dividends from a mutual fund or other regulated investment company paid to you during the calendar year. Include this amount on line 8b of Form 1040 or 1040A as tax-exempt interest. This amount may be subject to backup withholding. See line 4. Line 11. Shows exempt-interest dividends subject to the alternative minimum tax. This amount is included in line 10. See the instructions for Form 6251. Lines 12-14. State income tax withheld reporting lines. 1099•INT Instructions for Recipient Line 1. Shows taxable interest paid to you during the calendar year by the payer. This does not include interest shown on line 3. May also show the total amount of the credits from clean renewable energy bonds, qualified forestry conservation bonds, new clean renewable energy bonds. qualified energy conservation bonds, qualified zone academy bonds. qualified school construction bonds, and build America bonds that must be included in your interest income. These amounts were treated as paid to you during 2013 on the credit allowance dates (March 15, June 15, September 15. and December 15). For more information, see Form 8912. Credit to Holders of Tax Credit Bonds. Line 2. Shows interest or principal forfeited because of early withdrawal of time savings. You may deduct this amount to figure your adjusted gross income on your income tax return. See the instructions for Form 1040 to see where to take the deduction. Line 3. Shows interest on U.S. Savings Bonds. Treasury bills, Treasury bonds, and Treasury notes. This may or may not all be taxable. See Pub. 550. This interest is exempt from state and local income taxes. This interest is not included on line 1. Line 4. See "Backup Withholding" section. Line 5. Any amount shown is your share of investment expenses of a single-class REMIC. II you file Form 1040, you may deduct these expenses on the "Other expenses" line of Schedule A (Form 1040) subject to the 2% limit. This amount is included on line 1. Line 6. Shows foreign tax paid. You may be able to claim this tax as a deduction or a credit on your Form 1040. See your Form 1040 instructions. Line 7. Shows the country or U.S. possession to which the foreign tax was paid. Line 8. Shows tax-exempt interest paid to you during the calendar year by the payer. Report this amount on line 8b of Form 1040 or Form 1040A. This amount may be subject to backup withholding. See line 4. Line 9. Shows tax-exempt interest subject to the alternative minimum tax. This amount is included on line 8. See the Instructions for Form 6251. Line 10. Shows CUSIP number(s) for tax-exempt bond(s) on which tax-exempt interest was paid to you during the calendar year and reported on line 8. II blank, no CUSIP number was issued for the bond(s). Lines 11.13. State tax withheld reporting lines. 1099-OID Instructions for Recipient Original issue discount (OID) is the excess of an obligation's stated redemption price at maturity over its EFTA00298402 2013 issue price (acquisition price for a stripped bond or coupon). OID is taxable as interest over the life of the obligation. If you are the holder of an OID obligation, generally you must include an amount of OID in your gross income each year you hold the obligation. Obligations that may have OID include a bond. debenture, note, certificate, or other evidence of indebtedness having a term of more than 1 year. For example, the OID rules may apply to certificates of deposit (CDs). time deposits. bonus savings plans. and other deposit arrangements. especially if the payment of interest is deferred until maturity. In addition, the OID rules apply to Treasury inflation protected securities. See Pub. 550. Investment Income and Expenses, for more information. Line 1. Shows the OID on the obligation for the part of the year you owned it. Report the amount on line 1 as interest income on your income tax return. However. depending on the type of debt instrument, the issue or acquisition date, and other factors (for example, if you paid acquisition or bond premium, or the obligation is a stripped bond or coupon), you may have to figure the correct amount of OID to report on your return. See Pub. 1212, Guide to Original Issue Discount (OID) Instruments. for details on how to figure the correct OID. Una 2. Shows other interest on this obligation for the year, which is an amount separate from the OID. II you held the obligation the entire year, report this amount as interest income on your tax return. If you disposed of the obligation or acquired it from another holder during the year, see Pub. 550 for reporting Instructions. If there is an amount on both lines 2 and 8, the amount on line 2 is interest on a U.S. Treasury obligation and is exempt from slate and local income taxes. Una 3. Shows interest or principal forfeited if you withdrew the money before the maturity date of the obligation, such as from a CD. You may deduct this amount to figure your adjusted gross income on your income tax return. See the instructions for Form 1040 to see where to take the deduction. Line 4. See 'Backup Withholding' section. Line 5. Shows the foreign tax paid. You may be able to claim this tax as a deduction or a credit on your Form 1040. See your Form 1040 instructions. Una 6. Shows the country or U.S. possession to which the foreign tax was paid. Una 7. Shows the identification number (CUSIP number) or description of the obligation (may include the stock exchange. issuer, coupon rate, and year of maturity). Line 8. Shows OID on a U.S. Treasury obligation for the part of the year you owned it. Report this amount as interest income on your federal income tax return, and see Pub. 1212 to figure any appropriate adjustments to this amount. This OID is exempt from state and local income taxes and is not included on line 1. Line 9. My amount shown is your share of investment expenses of a singleelass REMIC. If you file Form 1040, you may deduct these expenses on the "Other expenses" line of Schedule A (Form 1040) subject to the 2% limit. This amount is included on line 2. Lines 10-12. State income tax withheld reporting. 1099-8 Instructions for Recipient Brokers and barter exchanges must report proceeds from transactions to you and the IRS on Form 1099.B. Reporting is also required when your broker knows or has reason to know that a corporation in which you own stock has had a reportable change in control or capital structure. You may be required to recognize gain from the receipt of cash, stock, or other property that was exchanged for the corporation's stock. If your broker reported this type of transaction to you. the corporation is identified in column 8. CUSIP Number. For broker transactions. may show the CUSIP (Committee on Uniform Security Identification Procedures) number or other applicable identifying number of the item reported. Column 1a. Shows the trade date of the sale or exchange. For short sales, the date shown is the date the security was delivered to close the short sale. For aggregate reporting on line 9 through 12, no entry will be present. Column lb. This column may be blank if line 6 states noncovered or if the securities sold were acquired on a variety of dates. For short sales. the date shown is the date you acquired the security delivered to close the short sale. Column 2a. Shows the aggregate cash proceeds from transactions involving stocks, bonds, other debt obligations, commodities, or forward contracts. May show the proceeds from the disposition of your interest(s) in a widely held fixed investment trust May also show the aggregate amount of cash and the fair market value of any stock or other property received in a reportable change in control or capital structure arising from the corporate transfer of properly to a foreign corporation. Losses on forward contracts are shown in parentheses. This column does not include proceeds from regulated futures contracts. The broker must indicate whether the sales price or the sales price less commissions (including transfer taxes) and option premiums was reported to the IRS. Report this amount on Form 8949 or on Schedule D (whichever is applicable) as explained in the instructions for Schedule D. Line 2b. If checked, you cannot take a loss on your tax return based on gross proceeds from a reportable change in control or capital structure reported on line 2a. Do not report this loss on Form 8949 or Schedule D. The broker should advise you of any losses on a separate statement. Column 3. Shows the cost or other basis of securities sold. If line 6 states noncovered. column 3 may be blank. See the Form 8949 instructions. Schedule D instructions. or Pub. 550 for details. Una 4. See "Backup Withholding" section. Una 5. Shows the amount of nondeductible loss in a wash sale transaction. For details on wash sales. see the Schedule D (Form 1040) instructions and Pub. 550. Una 6. II noncovered. the securities sold were noncovered securities and columns lb. 3. and lines lc and 5 may be blank Generally a noncovered security means: a security other than stock: stock purchased before 2011: stock in most mutual funds and other regulated investment companies purchased before 2012: and stock purchased in or transferred to a dividend reinvestment plan before 2012. Line 8. Shows a brief description of the item or service for which the proceeds is being reported. For regulated futures contracts and forward contracts, "RFC" or other appropriate description must be shown. For a corporation that had a reportable change in control or capital structure, this may show the class of stock as C (common), P (preferred). or O (other). Regulated Futures Contracts (Lines 9 Through 12) : Line 9. Shows the profit or (loss) realized on regulated futures or foreign currency contracts closed during 2013. Line 10. Shows any yearend adjustment to the profit or (loss) shown on line 9 due to open contracts on December 31, 2012. Una 11. Shows the unrealized profit or (loss) on open contracts held in your account on December 31, 2013. These are considered closed out as of that date. This will become an adjustment reported as unrealized profit or (loss) on open contracts•12131f2013 in 2014. Line 12. Lines 9, 10 and 11 are all used to figure the aggregate profit or (loss) on regulated futures or foreign currency contracts for the year. Include this amount on your 2013 Form 6781. Lines 13-15. Shows state income tax withheld. 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