EFTA Document EFTA01372083

.oldings (continued) Generally, securities acquired before 201t in retirement accounts or held by Non-U.S. entities are not subject to the cost basis reporting rules set forth in the Internal Revenue Code of 1988, as amended by the Emergency Economic Stabilization Act of 2008, and are marked as " noncovered". Securities marked as "covered', were identified as securities potentially subject to the cost basis reporting rules and may be reported to the IRSon form 1099-Eifor the applicable tax ye