Investor0329:

This is indeed an interesting security. It would be interesting to 
see the logic involved in recommending a stock that is selling at a 
12 months high with and extremely high yield, a ttm pe of 53, selling 
at 6.90 times book value. The ttm EPS on this are 38 cents per share 
while paying a dividend of 85 cents + 85 cents interest on the $7.15 
bond that is attached to the class A share.

I realize that normal methods of analysis on this issue would be 
difficult. 

Incidently Morningstar says to avoid. Have you reviewed the most 
recent 10-Q and 10-K on this company.

Your comments.



--- In [email protected], "investor0329" <[EMAIL PROTECTED]> wrote:
>
> thanks.
> QP says yield is 4% which i was hoping isn't correct as i will
> probably now buy this security which is recommended in the Personal
> Finance Newsletter I get.
> 
> 
> --- In [email protected], "Howard R. Hansen" <hrh1818@>
> wrote:
> >
> > The following is from an Investors Relations page on BGF's Web 
Site.  
> > Notice block 3 where it says BGF's EISs are listed under the 
ticker 
> > symbol.  BGF.  In other words BGF is not a symbol for a common 
stock.  
> > It is a symbol for a hybrid security and the yield for BGF is 
> > approximately 8%.   It is a good thing you kept digging.  Here is 
the 
> > URL for BGF Foods Web Site.
> > http://www.bgfoods.com/ <http://www.bgfoods.com/>
> > 
> > Howard
> > 
> > 
> > Q.  What is the tax treatment of 2005 EIS distributions?
> > A.  Click here for detailed tax treatment information. 
> > <http://media.corporate-
ir.net/media_files/irol/17/176473/Tax_Memo.pdf>
> > 
> > 
> > Q.  What are EISs?
> > A.  EISsT, or Enhanced Income SecuritiesT, are units comprised of
> common 
> > stock and notes. Each EIS of B&G Foods represents one share of 
Class A 
> > common stock and $7.15 principal amount of 12% senior subordinated
> notes 
> > due 2016.
> > 
> > 
> > Q.  On which exchange and under what ticker symbol do B&G Foods' 
EISs 
> > trade?
> > A.  B&G Foods' EISs are listed on the American Stock Exchange 
under the 
> > ticker symbol "BGF."
> > 
> > 
> > Q.  When did B&G Foods' EISs begin trading on the American Stock
> Exchange?
> > A.  B&G Foods' EISs began trading on the American Stock Exchange 
on 
> > October 8, 2004.
> > 
> > 
> > Q.  Who is B&G Foods' transfer agent?
> > A.  The Bank of New York is B&G Foods' transfer agent.
> > 
> > 
> > Q.  When does B&G Foods' fiscal year end?
> > A.  B&G Foods' fiscal year is the fifty-two or fifty-three week 
period 
> > ending on the Saturday closest to December 31.
> > 
> > 
> > Q.  Does B&G Foods have a reinvestment plan?
> > A.  No, B&G Foods does not have a reinvestment plan.
> > 
> > 
> > Q.  Can an EIS holder split the components of the EISs?
> > A.  
> > 
> > Yes. Holders of B&G Foods' EISs can, through his or her broker or 
other 
> > financial institution, separate the EISs into shares of Class A 
common 
> > stock and senior subordinated notes. However, only the EISs are 
listed 
> > for trading on the American Stock Exchange. Neither the Class A 
common 
> > stock nor the senior subordinated notes are separately listed for 
> > trading at this time.
> > 
> > Similarly, any holder of shares of Class A common stock and 
senior 
> > subordinated notes can, through his or her broker or other 
financial 
> > institution, recombine the applicable number of shares of Class A
> common 
> > stock and principal amount of senior subordinated notes to form 
EISs.
> > 
> > Separation and recombination of EISs may involve transaction fees 
> > charged by your broker or financial intermediary.
> > 
> > 
> > Q.  What payments can be expected as a holder of EISs?
> > A.  
> > 
> > A holder of EISs will be entitled to receive quarterly interest
> payments 
> > at an annual rate of 12% of the aggregate principal amount of the
> senior 
> > subordinated notes represented by the EISs held by such holder, 
or 
> > approximately $0.858 per EIS per year.
> > 
> > Additionally, holders of EISs may receive quarterly dividend
> payments on 
> > the shares of Class A common stock represented by the EISs if and 
to
> the 
> > extent dividends are declared by the board of directors. Dividend 
> > payments, however, are not mandatory or guaranteed and holders of 
our 
> > common stock do not have any legal right to receive, or require 
us to 
> > pay, dividends. Furthermore, our board of directors may, in its 
sole 
> > discretion, amend or repeal the dividend policy it adopted in
> connection 
> > with our initial public offering. Our board of directors may at 
any
> time 
> > decrease the level of dividends provided for in the dividend 
policy or 
> > entirely discontinue the payment of dividends.
> > 
> > 
> > Q.  What are the record and payment dates for the interest on the
> senior 
> > subordinated notes and, if declared by the Board of Directors at 
its 
> > sole discretion, dividends on the Class A common stock 
represented by 
> > the EISs?
> > A.  B&G Foods intends to pay interest on the senior subordinated 
notes 
> > and, if declared by the board of directors at its sole 
discretion, 
> > dividends on the Class A common stock represented by the EISs on
> January 
> > 30, April 30, July 30 and October 30 of each year to holders of 
record 
> > on the preceding December 31, March 31, June 30 and September 30, 
> > respectively.
> > 
> > 
> > Q.  How do EIS holders treat EIS distributions for tax purposes?
> > A.  
> > 
> > Distributions paid on the shares of Class A common stock 
represented by 
> > EISs will be taxable to you as dividend income to the extent 
those 
> > distributions are paid out of our current or accumulated earnings 
and 
> > profits. If you are an individual, such dividend income will 
(through 
> > 2008) be subject to tax at long-term capital gains rates provided 
you 
> > meet certain holding period and other requirements. Distributions 
on
> our 
> > shares of Class A common stock not paid out of our current or 
> > accumulated earnings and profits will be treated as a return of 
capital 
> > to the extent of your basis in your shares of Class A common 
stock and 
> > any such payments in excess of your basis will be treated as 
capital 
> > gain from the sale of shares of Class A common stock. Interest
> income on 
> > the senior subordinated notes will be taxable to you at ordinary 
income 
> > rates.
> > 
> > As treatments may vary due to individual status and other 
> > considerations, B&G Foods urges you to consult your own tax 
advisor for 
> > your individual treatment.
> > 
> > 
> > Q.  Can B&G Foods issue new debt or equity securities or do 
future 
> > issues have to be in the form of EISs?
> > A.  B&G Foods can issue new debt and/or equity securities. Future
> issues 
> > do not need to be in the form of EISs.
> > 
> > 
> > Q.  What happens if B&G Foods exercises the call option for the 
senior 
> > subordinated notes?
> > A.  If B&G Foods exercises the call option for the senior 
subordinated 
> > notes, the Class A common stock and the senior subordinated notes 
> > included in the EIS will automatically separate.
> > 
> > 
> > 
> > 
> > investor0329 wrote:
> > >
> > > If you look at the last 4 periods that QP has divvy payments 
for BGF,
> > > you will notice that the first 2 are around .43 each but that 
the last
> > > 2 are only about .21 each. This makes it look like bgf had a 
divvy cut
> > > which it did not. For some reason, Yahoo adds them together and
> > > reports them as around .42 each quarter. For reporting 
purposes, this
> > > is as it should be because the investor gets both incomes..and 
that is
> > > what matters...in my opinion. It appears that the method of 
reporting
> > > changed, perhaps, when QP switched data vendors...but I am 
guessing at
> > > this.
> > >
> > > --- I
> > >
> > >  
> > 
> > 
> > 
> > [Non-text portions of this message have been removed]
> >
>


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