Here: "A reverse split is considered is considered a non-taxable recapitalization"!!!! SWRF said NO RECAPITALIZATION which means NO REVERSE SPLIT!!!!!!!!!!!!!!!!!!!! http://files.shareholder.com/downloads/AMDA-Q2ME6/0x0x543509/347ABC57-0EAE-4105-8C43-59FF51F97734/REGI_-_Form_8937_Reverse_Stock_Split_2012-01-03_FINAL_.pdf