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Vistra to Acquire Equity Interests of Vistra Vision LLC from Minority Investors https://www.prnewswire.com/news-releases/vistra-to-acquire-equity-interests-of-vistra-vision-llc-from-minority-investors-302252376.html

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May 18, 2023Liked by Dave Waters

How do brokerages mark-to-market or value liquidating trusts? Also, can the liquidating trusts be owned in a Roth IRA..

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author

Every broker is different. Some may mark it at zero. Others may mark it at last trade less any distributions. Yes, a liquidating trust can be held in an IRA.

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Dave I love that you find this kind of stuff. Wild! Interesting to read always.

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Any update on this one? Vistra stock has done very well, but deal hasn't closed yet.

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Dave--With NID, I received less back on the liquidation than I put into it, yet it's not showing as a loss. Rather, it's showing as a large profit. Schwab said it was coded as Return of Capital, which drastically reduced my cost basis. Even though in reality I lost money. Have you heard anything about this?

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This liquidation is not finished, as NID still owns its Energy Harbor shares and will eventually sell and distribute the cash. You will receive one or more additional distributions at that point. I am not a tax advisor but "return of capital" seems to be the correct designation for the initial liquidation proceeds. A return of capital is tax-free event that reduces cost basis, compared to a regular dividend that is taxable but does not affect cost basis.

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Oct 4, 2023·edited Oct 4, 2023

Did you just use the valuation of 85 per share to come up with "44 cents per NID share from the cash" and "another $1.30 per share in value per NID share" using all of the previous figures in the calculations? I tried to reproduce your figures but I didn't see how 21.31 per ENGH share came to .44 per NID share, and the same with the Vistra Vision stock calculation (63.69 to 1.30). The ENGH per share to NID per share is about 2%, but I don't see how you get there without recourse to the 85 figure. I don't usually do this kind of thing, just trying it out.

I thought I could get there by 11.6% of NID being ENGH holding, cash at 21.31 as a % of share valuation of 76.36 or 85, but that came out a little too high.

Anyways, I have concluded that you must have used the 85 figure, as I would have needed to know the number of shares outstanding of NID to go from the total cash and stock received in dollars to get it back into a per share of NID value.

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I feel like tax work could be a pain to almost negate the upside. Thoughts?

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Based on what I heard on the Vistra Energy investor call, the deal excludes the pile of cash on hand at ENGH. Not sure if anyone else heard this? I cannot find a transcript.

If correct, it would be reasonable to expect that shareholders will receive a special dividend prior to closing. More cash, sooner.

I made an initial investment in NID on 1/31/23. Too early. Overpaid. Hindsight is always 20/20. I’ve been averaging down.

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Check the earnings transcript for VST. They may be likely to sell minority equity interests of Vistra Vision since renewable energy assets may be sold at higher premium depending on the current environment.

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Mar 21, 2023·edited Mar 22, 2023

probably in the 'too hard' bucket for me, but am curious what happens to the Nuveen High Yield Municipal Bond Fund with 20X the number of shares? i believe it is non-CEF and has better liquidity, and only a slightly smaller % weight.

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Shhhhh!!!

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Dave I to owned ENGH and

It is very tradeable with the dealer community. Why can the CEF just sell their ENGH stock now rather than hold and put into the liquidating trust.

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Mar 24, 2023Liked by Dave Waters

nuveen committed to roll their shares into the NewCo

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