Merger Details:

Effective December 1, 2013 Income STREAMS III Corp. merged into Dividend 15 Split Corp. Each Equity Dividend Share was exchanged into 0.37682901 Dividend 15 Class A Shares and 0.37682901 Dividend 15 Preferred Shares. This exchange was a non-taxable event. ***SPECIAL NOTE*** To accurately calculate your capital gain/loss you MUST enter only HALF of the number of units and settlement amounts for your purchases of Income STREAMS III.