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Thursday, March 03, 2011 12:58:57 PM

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On stock split filings on Nevada SOS. So just a little piece of information I think some might find useful when they are looking at a stock split filing on Nevada SOS. As recently evidenced by GOHG and TEMN, two stocks that filed a stock split filing, these filings can be used for two different purposes. They can either lead to stock splits or they can be used by a company to change the A/S, as in the case of GOHG and TEMN. It is not a very common way to increase the A/S, but it does seem to occasionally happen.

The most common way to increase the A/S is simply an amendment filing. Still not entirely clear why companies use the Stock Split filing to increase rather than an Amendment, but wanted to bring that to the attention of SOS followers. Important to know. That said, at the same time an A/S increase in a stock split filing has also been seen with forward splits. On the reverse side I have yet to see an A/S decrease come from a stock split filing. From all that I have seen so far this most likely will indicate an R/S.

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