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The JCM Fair Fund distribution has been completed in accordance with the Modified Plan of Distribution. No checks or wires will be issued and any checks presented for payment will be returned by the bank. This website will remain active to help answer any additional questions on the settlement. Thank you.

Tax Information

The Tax Administrator has issued a “Statement to Eligible Investors”. This document provides tax information related to this settlement. A copy of the Statement can be found using the following link.

  • Statement to Eligible Investors

    This statement provides information to help determine the U.S. federal income tax consequences of the distributable share payment if you are a citizen or resident of the United States.

  • 1042-S Recipients:

    The JCM Fair Fund must report payment on Form 1042-S for the period that you were presumed to be foreign even if you are later determined to be a U.S. person. Accordingly, the JCM Fair Fund must report this payment, and the amount withheld, on Form 1042-S. If you are a U.S. person and have received a Form 1042-S, you will be able to claim the withholding on a tax return filed with the IRS. Please consult your tax advisor for assistance.

 

 

 

 

 

 

 

 

 

 

 
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