Thanks SamuraiProgrammer for pointing that out and I agree there is more to this 382 rule that they appear to be playing with. I would like to believe it involve a share or dividend issue and they are making sure it is IRS compliant.
They are identical.
There are obviously IRS Rule 382 issues that need to be addressed.
Perhaps this paragraph is their out to be able to correct the issue of secondary dilutive shares.