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Bonds. For bonds, indicate: • Quantity and denomination; • Name of obligor; • Date of maturity; • Interest rate; • Interest due date; • Principal exchange, if listed on an exchange; and • Nine-digit CUSIP number. If the stock or bond is unlisted, show the company's principal business office. If the gross estate includes any interest in a trust, partnership, or closely held entity, provide the EIN of the entity in the description column on Schedules B, E, F, G, M, and O. You must also provide the EIN of an estate (if any) in the description column on the above-noted schedules, where applicable. CUSIP number. The CUSIP (Committee on Uniform Security Identification Procedures) number is a nine-digit number that is assigned to all stocks and bonds traded on major exchanges and many unlisted securities. Usually, the CUSIP number is printed on the face of the stock certificate. If you do not have a stock certificate, the CUSIP may be found on the broker's or custodian's statement or by contacting the company's transfer agent. Valuation List the FMV of the stocks or bonds. The FMV of a stock or bond (whether listed or unlisted) is the mean between the highest and lowest selling prices quoted on the valuation date. If only the closing selling prices are available, then the FMV is the mean between the quoted closing selling price on Schedule B Examples Example showing use of Schedule B where the alternate valuation is not adopted; date of death, January 1, 2022. Item number Description, including face amount of bonds or number of shares and par value where needed for identification. Give CUSIP number. If trust, partnership, or closely held entity, give EIN. Unit value Alternate valuation date Alternate value Value at date of death CUSIP number or EIN, where applicable 1 $60,000—Arkansas Railroad Co. first mortgage 4%, 20-year bonds, due 2023. Interest payable quarterly on Feb. 1, May 1, Aug. 1, and Nov. 1; N.Y. Exchange . . . . . . . . . . . . . . . . . XXXXXXXXX 100 - - - - - - - $- - - - - - - $ 60,000 Interest coupons attached to bonds, item 1, due and payable on Nov. 1, 2021, but not cashed at date of death . . . . . . . . . . . - - - - - - - - - - - - - - - - - - - - - 600 Interest accrued on item 1, from Nov. 1, 2021, to Jan. 1, 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - - - - - - - - - - - - - - - - 400 2 500 shares Public Service Corp., common; N.Y. Exchange . . XXXXXXXXX 110 - - - - - - - - - - - - - - 55,000 Dividend on item 2 of $2 per share declared Dec. 10, 2021, payable on Jan. 9, 2022, to holders of record on Dec. 30, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - - - - - - - - - - - - - - - - 1,000 Example showing use of Schedule B where the alternate valuation is adopted; date of death, January 1, 2022. Item number Description, including face amount of bonds or number of shares and par value where needed for identification. Give CUSIP number. If trust, partnership, or closely held entity, give EIN. Unit value Alternate valuation date Alternate value Value at date of death CUSIP number or EIN, where applicable 1 $60,000—Arkansas Railroad Co. first mortgage 4%, 20-year bonds, due 2023. Interest payable quarterly on Feb. 1, May 1, Aug. 1, and Nov. 1; N.Y. Exchange . . . . . . . . . . . . . . . . . XXXXXXXXX 100 - - - - - - $- - - - - - $ 60,000 $30,000 of item 1 distributed to legatees on Apr. 1, 2022 . . . . 99 4/1/22 29,700 - - - - - - $30,000 of item 1 sold by executor on May 1, 2022 . . . . . . . 98 5/1/22 29,400 - - - - - - Interest coupons attached to bonds, item 1, due and payable on Nov. 1, 2021, but not cashed at date of death. Cashed by executor on Feb. 2, 2022 . . . . . . . . . . . . . . . . . . . . . . . - - - - - - 2/2/22 600 600 Interest accrued on item 1, from Nov. 1, 2021, to Jan. 1, 2022. Cashed by executor on Feb. 2, 2022 . . . . . . . . . . . . . . . . - - - - - - 2/2/22 400 400 2 500 shares Public Service Corp., common; N.Y. Exchange . . XXXXXXXXX 110 - - - - - - - - - - - - 55,000 Not disposed of within 6 months following death . . . . . . . . . 90 7/1/22 45,000 - - - - - - Dividend on item 2 of $2 per share declared Dec. 10, 2021, paid on Jan. 9, 2022, to holders of record on Dec. 30, 2021 . . . . . - - - - - - 1/9/22 1,000 1,000 Instructions for Form 706 (Rev. 09-2022) -25-