I would doubt it. For the deal to be completed in 2012 it would need to be completed in 2012. I am not a tax expert but if it were filed in 2013 it would follow that it would be taxed under 2013 tax law. That being said it would also depend on the tax year for the company and depending on when they declared their tax year it could already be conceivably too late. One thing about it you only have ½ trading days left (max). Disclaimer, I am out unless my H’s pay ½ in stock and my new brokers are refusing to trade this security. (so nice to be so protected.)