• When the amount of the gain is not expected to be dramatically different under either the     first in ? first out or the average cost method and the cost to computing the first in - first out basis is significant. 

• When the mutual fund value has not changed substantially over the holding period.

•  When the mutual fund company has provided you with the average cost basis and computing the cost basis under the first in method cannot easily be calculated.

    

Please call us if you have any questions about this election.