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SENATE CHAMBER STATE OF OKLAHOMA FLOOR AMENDMENT DISPOSITION No. COMMITTEE AMENDMENT (Date) Mr.×Madame President: I move to amend House Bill No. 2380, by substituting the attached floor substitute
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2380 by substituting form is a document used to report substitute payments received, such as dividends or interest, as a result of a securities lending transaction.
Any entity that receives substitute payments as a result of a securities lending transaction is required to file 2380 by substituting form.
2380 by substituting form should be filled out with accurate information regarding the substitute payments received, including details of the securities lending transaction.
The purpose of 2380 by substituting form is to report substitute payments received as a result of securities lending transactions to the IRS.
Information such as the amount of substitute payments received, details of the securities lending transaction, and the entities involved must be reported on 2380 by substituting form.
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