Type: Spin-Off Shares: 1 share of
Avaya for every 12 shares of
Lucent
Basis Allocation: Lucent
94.5240%, Avaya 5.4760%
Type: Mandatory
Exchange for Cash
Shareholders of Avaya
received $17.50 per share
for each share of common
stock. and were not entitled
to any ownership in the
acquiring corporation
(Sierra Merger Corp)
(after Divestiture but before
Acquisition by new AT&T)
Type: Stock
Reclassification
Shares: Each share of
Agere Class A and Class B
Common became one share
of new common stock
Each 10 shares of the new
common stock were
combined into 1 share of
new common stock (reverse
Split), Shareholders got
cash instead of any
fractional shares.
Type: Acquisition
Shares: .1952 share of
Lucent-Alcatel for each
share of Lucent
Basis Allocation: Total cost
basis dollars remains the
same, however cost basis per
share should be recalculated
using the new number of
shares.