Form 8937 - Report of Organizational Actions Affecting Basis of Securities

Sep 19, 2026

Form 8937 reports organizational actions affecting the basis of securities and instructs reporting issuers to provide the issuer’s identifying information and the details of the distributions. The form lists dates of distribution, distribution per share, and taxable amounts per share for actions during 2025, including the total distributions and whether they are dividend or non-dividend. It also records the calculation supporting changes in basis, applicable Internal Revenue Code sections, and whether any resulting loss can be recognized, followed by preparer and issuer declarations.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Part I

Reporting issuer information

Part II

Organizational action and distributions

Calculation of basis change

IRC sections and loss recognition

Other implementation information

| Report of Organizational Actions
Affecting Basis of Securities
▶See separate instructions. | | --- | 8937 Form OMB No.1545-0123 (December 2017) Department of the Treasury Internal Revenue Service Reporting Issuer # Part I | 1 Issuer's name
ARCTIC SLOPE REGIONAL CORPORATION | | | 2 Issuer's employer identification number(EIN)
92-0044137 | | --- | --- | --- | --- | | 3 Name of contact for additional information
KEN ANDREWS | 4 Telephone No.of contact
907-339-6000 | | 5 Email address of contact
kandrews@asrc.com | | 6 Number and street(or P.O.box if mail is not delivered to street address)of contact
3900 C STREET,SUITE 801 | | | 7 City,town,or post office,state,and ZIP code of contact
ANCHORAGE,AK 99503 | 9 Classification and description # 8 Date of action VARIOUS,SEE BELOW CLASSES A,B,C,D,ANDE COMMON STOCK | 0 CUSIP number
N/A | 11 Serial number(s)
N/A | 12 Ticker symbol
N/A | 13 Account number(s)
N/A | | --- | --- | --- | --- | # Part II Organizational Action Attach additional statements if needed.See back of form for additional questions. 14 Describe the organizational action and,if applicable,the date of the action or the date against which shareholders'ownership is measured for | the action▶ | | | | --- | --- | --- | | Date of Distribution | Distribution Per Share | Taxable Amount Per Share | | 01/29/2025 | $20.00 | $0.00 | | 04/02/2025 | $20.00 | $0.00 | | 08/06/2025 | $20.00 | $0.00 | | 11/19/2025 | $40.00 | $0.00 | 2025 Total $100.00 $0.00 share or as a percentage of old basis▶ Of the distributions paid during 2025,100%is non-dividend distribution. 16 Describe the calculation of the change in basis and the data that supports the calculation,such as the market values of securities and thevaluation dates▶A calculation of earnings and profits was completed using the most recent financial information.Negative current earninas and profits are expected for the 2025 tax vear.As a result,100%is in excess of earninas and profits. Part II Organizational Action (continued) 17 List the applicable Internal Revenue Code section(s)and subsection(s)upon which the tax treatment is based▶Internal Revenue Code(IRC)§301 Distributions of Property: In general,IRC §301 defines the rules used to determine whether and to what extent distributions to shareholdersare taxable.Distributions to shareholders that do not exceed the corporation's earnings and profits are reported as taxable dividends in accordance with IRCS316. In the event a distribution to shareholders exceeds corporate earnings and profits,as determined under IRC S312,shareholders must applythe rules of IRC §301 to determine if the distribution is a non-taxable return of basis under IRC S301(c)(2)or of the distribution is reported ascapital gain under IRC S301c)3).The information provided herein is intended to assist shareholders and their tax advisors in making this determination. 18 Can any resulting loss be recognized?▶No. 19 Provide any other information necessary to implement the adjustment,such as the reportable tax year▶ The reportable tax year of the distribution is 2025.Actual dividends and other distributions will be reflected on shareholder's 2025 Form 1099-DIV. Under penalties of perjury,I declare that I have examined tis return,including accompanying schedules and statements,and to the best of my knowledge andbelief,it s true,correct,and complete.Declaration of preparer (other than oficer is based on all information of which preparer has any knowledge.SignHereSignature▶

FAQs

What information does Form 8937 require in Part I?

Part I collects the reporting issuer’s name, employer identification number (EIN), contact information, and classification and description, including relevant identifiers.

How does the form report the distributions for 2025?

It lists each distribution date with distribution per share and taxable amount per share, then provides totals and states whether the distributions are non-dividend.

Which Internal Revenue Code sections guide the tax treatment on this form?

The form references IRC §301 and related rules, describing how distributions are treated as taxable dividends or, if they exceed earnings and profits, how they may be treated as return of basis or capital gain.

Sep 19, 2026

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