the other side may have a large carry lose forward and the SKP may have a current gain in their account . The In Kind Contribution ( share transfer ), at last Fridays close of $ 0.225 is the price used because of the next day rule . The next day reset for shares trading happens on exchanges at approx, 6 am so your last call for the $ 0.225 price is 6 am hence you miss the low price of $ 0.215 last Saturday at 6 am. Going forward from this current price SKP $ 0.225 seems to have set a good base here so we could see sum spring action which would be tax free from here. One would think that you should always take the low price ( more shares ), ones accounting may allow one more flexability...PS; yes, you could sell SKP in the morning and still have the gain cancell because of the tax loss, but what if the share low tomorrow is $ 0.24 then you could only transfer ( share in kind ) 20,800 shares....the clock is ticking till 6 am....take the $ 0.225 or call in Wink, Blink and Nod and drive the price down so we all can by in low. traps7