Let me educate you on how flawed your analogy is, the cost basis on those pooled shares is 2.50, they were 2.50 to begin with and after the dividend they are still 2.50, if they are sold for 2.50 there is no taxes on the sale to the 4 members, now let's take this real slow, if the stock goes to 5.00 and I sell those shares for 4.00 bucks who pays the taxes from 2.50 cost basis to 4.00 gain, certainly not Generex, yes that's correct the 4 MEMBERS of THE POOL Do! So how in the hell does Generex own these shares! They Don't!