[This message was posted by tom jordan of Jordan & Jordan <[email protected]> 
to the "Allocations" discussion forum at http://fixprotocol.org/discuss/13. You 
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David,
Institutional business will not be directly affected by the new cost basis 
rules. The rules will apply only to firms that currently receive 1099-B forms 
in 2011. Beginning in 2012 S Corporations will become subject to tracking cost 
basis so if you have S Corps that are engaged in institutional business they 
will be subject to tracking basis then. However it may not be clear to brokers 
whether their counterparty broker or  customer may need that information so 
they may have to provide additional information.  With regard to transfers all 
firms will basically be required to indicate on any transfers of securities 
that are “specified” securities whether the securities are covered or 
uncovered. This means that brokers transferring institutional accounts will 
have to indicate that the securities are uncovered. As far as transmissions on 
the entry of orders whether or not there is reason to identify the tax lots 
being sold will depend upon the nature of the firm’s systems sup
 porting the institutional business.   So this requires much analysis before it 
is appropriate to define tags and fields. Suggest you work with your tax 
advisors or securities business analysts to define the need.
Hope this helps.

Tom

> David,
> 
> The topic of tax lot information / versus purchase information is being
> discussed in the FPL-MMI Collaboration Working Group. This topic has
> been raised with the Americas Regional Committee's leadership to
> determine whether the cost basis reporting regulation would also affect
> institutional side or just the retail side.
> 
> Two user defined fields were registered by Citi for VSPDate (5751) and
> VSPPrice (5752). The FPL-MMI WG intends to recommend that these be used
> in FIX 4.2 implementations. The remaining question for the retail folks
> is whether a tax lot ID is desirable.
> 
> Currently there are not official tags assigned by FPL to support this
> yet.
> 
> As FISERV is a member of FPL I would encourage FISERV to at least
> participate in the FPL-MMI WG (please contact the FPL Program Office).
> 
> 
> 
> > Hello,
> >
> > I'm hoping someone could help me out here. I was going over the
> > AllocationInstruction message, in Fiximatem and I noticed there is no
> > reference/option for a versus purchase date field name, how do other
> > users of FIX 5.0 store their versus purchase date information for each
> > sell trade in the allocation message? Is the versus purchase date
> > information stored in a different tag? Does a seperate message need to
> > be created to send out the tax lot information?
> >
> > Any insight would be much appreciated.
> >
> > Thanks, David


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