Conditional release..... Thank you MrchntDeth for your opinion on the release. That is most important in my mind. I want to keep all avenues of litigation open in the event we get zero'd out in the reorganization. I also have two accounts and would like all stock in the smaller of the two. I can't elect in my Roth account because I MUST keep the ability to recharacterize those shares back to their original IRA. I mentioned RECHARACTERIZATION earlier in the year as a possibly good strategy for this situation...seems no one picked up on that.