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The following is regarding MIPS spin-off from SGI in June 2000. The MIPS cost basis is 57% of original SGI cost basis. Likewise the SGI basis is 43% of original SGI cost basis. In the spin-off, an owner of 1 share of SGI received 0.13858 of MIPS. Fractional shares of MIPS were settled in tax year 2000. I found this information in my year 2000 tax folder.

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