The date the stock was irrevocably yours. That could be either of those
dates as well as the date the "certificate" was put in your name before
mailing - which could be weeks or months different.
But the closely held stock is rarely in a certificate form. Changes of
ownership are normally affected on the books of the corporation with "proof
of ownership" reflected in some sort of letter. And those shares are
usually valued either by an appraisal or a statement from the auditing firm
for the company. So the date isn't all that relevant.
John
John H. Taylor
Principal, John H. Taylor Consulting
2604 Sevier St.
Durham, NC 27705
johntaylorconsulting@gmail.com
919.816.5903 (cell/text)
Serving the Advancement Community Since 1987
On Wed, Jun 5, 2019 at 4:05 PM Wilmoth, Karen <
wilmothk@dewv.edu> wrote:
> What is the gift date for closely held stock? The date of receipt? The
> date the stock certificate is mailed to us?
>
>
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> Karen L. Wilmoth ‘83
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