AMZN ACATS Transfer Date Reset | Basis Right, Term Wrong
PROOF LOG #021
AMZN ACATS Transfer Date Reset | Basis Right, Term Wrong
The cost basis transferred. The acquisition date did not.
A transfer record can preserve basis while making the lot look newly acquired.
FDL carries the prepared AMZN source lot into the sale.
The cost basis transferred.
The acquisition date did not.
In this AMZN ACATS case, the receiving-broker surface had enough basis evidence, but the transfer date could break the filing-facing term.
FDL carries the prepared correction: original AMZN lot restored, total basis entered, and the sale reported LONG.
Proof Summary
Problem: An ACATS transfer can preserve cost basis while resetting the acquisition-date surface.
Prepared input: FDL uses the restored AMZN source lot, prepared basis, and original acquisition date as the filing-facing record.
Board result: Tax Report shows $9,636,000 proceeds, $4,151,500 basis, $5,484,500 gain, and LONG.
Boundary: FDL does not infer a tax result from broker transfer data alone. It verifies prepared, in-scope tax-lot records through deterministic outputs.
WATCH THE RECONSTRUCTION
Watch an ACATS transfer-date reset become a reviewable long-term filing result.
- AMZN arrived through an ACATS transfer
- basis evidence existed, but the transfer date could break the lot date
- the prepared correction restored the 2023 Jan AMZN lot
- total basis was entered at $4,151,500
- Tax Report shows $9,636,000 proceeds, $4,151,500 basis, $5,484,500 gain, and LONG
- Tax Alpha Dashboard stays quiet because this is term integrity, not summed dollar alpha
EXECUTIVE PROOF
Broker / Surface Risk
- basis can look present
- ACATS receipt can become the lot date
- sale can look short-term on the broker surface
- the reviewer must prove the original acquisition date
FDL Registry of Truth™
- original AMZN lot restored
- total basis prepared and entered
- Tax Report reports LONG
- Audit Trail proves the restored source lot
- Tax Alpha Dashboard stays quiet by design
PHASE 1 — THE ACATS DATE RESET RISK
AMZN arrived by transfer.
The record was close enough to look safe.
But the lot was not filing-ready.
Basis evidence can exist while the acquisition date still breaks.
PHASE 2 — THE PREPARED SURGERY
FDL accepts the prepared correction.
The original 2023 Jan AMZN lot is restored.
Total basis is entered at $4,151,500.
The transfer receipt date is context, not the acquisition date.
PHASE 3 — THE LONG-TERM RESULT
Tax Report shows $9,636,000 of proceeds.
Tax Report carries $4,151,500 of basis.
Tax Report reports $5,484,500 of gain as LONG.
FDL makes the long-term result reviewable.
FORENSIC EVIDENCE
What must remain intact
- Original AMZN lotThe 2023 Jan source lot must remain the acquisition anchor.
- Transfer contextThe 2024 May ACATS receipt is context, not the acquisition date.
- Total basisThe $4,151,500 basis must be prepared and entered.
- Filing-facing termThe sale must be tested against the original AMZN acquisition date.
What FDL makes legible
- TransactionsShows the ACATS receipt and prepared surgery context.
- Tax ReportShows the filing-facing LONG result.
- Audit TrailShows the restored source lot, 50,000 shares consumed, and full closure.
- Tax Alpha DashboardStays quiet because this is term integrity, not summed dollar alpha.
This is the point of the white-box architecture:
basis evidence, prepared correction, filing result, and restored source-lot trace stay separate and reviewable.
WHY THIS CASE MATTERS
For UHNW taxable accounts, ACATS errors do not always look loud.
The dangerous version is quiet: basis appears right, but term can be wrong.
The question is not only whether the basis number arrived.
The question is whether the reviewer can prove the original acquisition date.
WHAT FDL IS SHOWING HERE
FDL is not fixing a $0 basis problem.
FDL is not applying Specific ID.
FDL shows how a prepared AMZN acquisition-date restoration moves through Tax Alpha Dashboard, Tax Report, and Audit Trail.
The value is making the long-term filing result reviewable.
CHOOSE YOUR NEXT STEP
FDL — deterministic tax infrastructure for prepared, in-scope records.