The U.S. Securities and Exchange Commission (SEC) is an independent, federal government agency responsible for protecting investors, maintaining fair and orderly functioning of securities markets, and facilitating capital formation.
If you had 250 shares pre-RS, then you have 1 share post-RS. The value of the stock pre-RS is X, and the value of the stock post-RS is 250 x X. So no gain or loss. You just have less shares.