Based on my information from ETrade and a broker here in my office, the portion of the A/S that will be included in the R/S is the portion that is in the O/S - Now maybe that is not how it happens, but the understanding is that that is how it is supposed to happen.
Example: 6,500,000,000 Authorized Shares
3,500,000,000 Outstanding
100:1 split
3,535,000,000 Authorized Shares
35,000,000 Outstanding
Only an example, and like I said, I was told by Etrade and another broker here, that that is how it is supposed to happen, not that it always does.
"Baseball was, is, and always will be to me the best game in the world." - Babe Ruth
