[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-305015-en":3,"detail-sidebar-cat-1-en-105":31,"doc-seo-305015-105":75},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":11,"category_id":12,"category_name":13,"doc_title":14,"doc_description":15,"doc_content":16,"file_id":17,"file_url":18,"file_type":19,"file_size":20,"view_count":21,"is_deleted":4,"is_public":11,"is_downloadable":11,"audit_status":11,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":15,"update_tm":29,"read_time":30},305015,1099513958607,"Jiven","https://ap-avatar.wpscdn.com/avatar/100002390cf8733938c?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778829742770036399",1,17,"Forms","VanEck Funds - Cost Basis Election Form","VanEck Funds Cost Basis Election Form is used to elect or change a cost basis method for covered shares acquired after January 1, 2012. The default method is average cost when no election is made. The form captures account registration details, enables selecting a primary cost basis method (and, if specific lot identification is chosen, a secondary method), and includes signature authorization. It provides IRS-related guidance and explains how changes affect tax reporting and future transactions.","VanEck Funds  \nCost Basis Election Form  \n| Please use this form only if you wish to elect a cost basis method other than average cost, or if you wish to change your current cost basis election(s) . Your cost basis election only applies to shares acquired after January 1, 2012 (“covered shares”) . Do not use this form for retirement accounts. For accounts held by a financial institution, please consult your financial representative. Please consult your tax advisor and/or the Internal Revenue Service (see [https://www.irs.gov/](https://www.irs.gov/)) for any questions about which cost basis method best suits your specific situation and how cost basis reporting on Form 1099-B is used for your tax reporting.\u003Cbr>If a cost basis method has not been elected, your account will use the default method, which is average cost.\u003Cbr>1. ACCOUNT INFORMATION (This section must be completed) |\n| --- |\n| Account registration Address\u003Cbr>City State ZipCode Social Security/Taxpayer Identification Number\u003Cbr>(SSN/TIN)\u003Cbr>􀂅 Check this box if you are supplying a new address for all accounts listed under the SSN/TIN above.\u003Cbr>2. COST BASIS METHOD ELECTION (This section must be completed.) |\n\nThe election choice below applies only to shares acquired after January 1, 2012, for tax reporting purposes (covered shares) .  \n􀂅 Check this box if you are changing from a previously selected method.  \n\n|  | Average Cost | First in,\u003Cbr>first out | High cost, first out | Last in, first out | Loss/Gain utilization | Low cost, first out | Specific lot identification\u003Cbr>(must complete Section 3) |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| A) Apply this cost basis method to all my current and future accounts registered under the SSN/TIN in Section 1. | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n| OR\u003Cbr>B) Apply different cost basis methods for each of my accounts* |  |  |  |  |  |  |  |\n| Fund and account number: | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n| Fund and account number: | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n| Fund and account number: | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n| Fund and account number: | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n\n* For future accounts, a cost basis selection will have to be made at the time the new account is established. If you do not make a selection, Average Cost will be the default method applied to your account(s) .  \nIf you chose specific lot identification above, you need to choose a secondary method below to accommodate transactions for which you may not be able to provide a lot selection at the time of a redemption or exchange (example: if you have a systematic withdrawal or systematic exchange plan on your account) .  \nIf you do not make a secondary election, First in, first out will be applied as your secondary method.  \n\n|  | Average Cost | First in,\u003Cbr>first out | High cost, first out | Last in first out | Loss/Gain utilization | Low cost, first out |\n| --- | --- | --- | --- | --- | --- | --- |\n| A) Apply this secondary cost basis method to all my current and future accounts registered under the SSN/TIN in\u003Cbr>Section 1. | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n| OR\u003Cbr>B) Apply a secondary cost basis method for reach of my accounts if specific lot identification was the method requested in Section 2B: |  |  |  |  |  |  |\n| Fund and account number: | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n| Fund and account number: | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n| Fund and account number: | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n| Fund and account number: | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 | 􀂅 |\n\n4. SIGNATURE AUTHORIZATION (This section must be completed)  \nI, the shareholder(s), represent and warrant, by execution of this Cost Basis Election Form (“Form”), that (i) I have the full right, power and authority to make the cost basis election applied for and (ii) I have reviewed and fully understand the tax implications of my cost basis election as per the Internal Revenue Service (“IRS”) rules (see [https://www.irs.gov/](https://www.irs.gov/)) . I authorize the VanEck Funds, its affiliates, and transfer agent (“Funds”) to act on any instructions be","cbCaid9fWD9ewfiF","https://ap.wps.com/l/cbCaid9fWD9ewfiF","pdf",242058,3,5,"English","en",105,"# Account Information\n# Cost Basis Method Election\n## Primary cost basis method selection\n## Secondary cost basis method (when required)\n# Signature Authorization","[{\"question\":\"When can the cost basis method election apply to shares?\",\"answer\":\"The election applies to shares acquired after January 1, 2012, referred to as “covered shares.”\"},{\"question\":\"What happens if you do not elect a cost basis method?\",\"answer\":\"If no method is elected, the account uses the default method: average cost.\"},{\"question\":\"If you choose specific lot identification, do you need a secondary method?\",\"answer\":\"Yes. 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