"when the dividend is liquidated" There is no dividend. "and the assets distributed" There are no assets. "to FFGO shareholders of record" There are no FFGO shareholders of record, as the stock is revoked and the company dissolved. The certificates outstanding are meaningless, including those held in street name and still appearing as notations of "ownership" on brokerage records for stocks formerly held in book entry. All of the above are simple and indisputable concepts.
"... the efforts for inducing write downs by shareholders are of no importance." There are no such known efforts, but true: They would be of no consequence to the markets or the regulators or most anyone else. They would be a minor matter between the brokerages, the former shareholders, and the I. R. S.
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