IRS Form 8937 regarding spin-off of PATI

Effective January 30, 2015, FRP Holdings, Inc. (FRPH) completed the spin-off of its wholly owned subsidiary, Patriot Transportation Holding, Inc. (PATI)., into an independent, publicly traded corporation to holders of FRP Holdings, Inc. common stock as of the January 9, 2015 record date.

For US federal income tax purposes relating to information on determining the tax basis of your stock, view a PDF of the IRS Form 8937 by clicking here.

If you are a significant distributee (who immediately before the distribution owned 5% or more FRPH common stock or owned FRPH securities with an aggregate tax basis of $1 million or more) who received PATI common stock in the distribution, you are required to include a statement in your U.S. federal tax return for the year of distribution. Any shareholder in this position should consult their tax advisor regarding the statement that is required pursuant to Section 1.355-5(b). View sample statement by clicking here.

Information Statement dated January 12, 2015 related to Spin-off