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Sears Roebuck Inc.
Coldwell Banker & Co.
Dean Witter Reynolds
Dean Witter, Discover & Co.
Type:     Spin-Off  (record Date 
Shares: .39031 Share of DWR for
each share of Sears
Basis Allocation: Sears   
73.5570%, DWR  26.4430%
Type:     Spin-Off  (record Date 
Shares:  .927035 Shares of
Allstate for each share of Sears
Basis Allocation: Sears   
53.8107%, Allstate 46.1893%
Type:     Merger Sears-Kmart
0.5 Shares Sears Holdings for every 1
share of Sears. Sears shareholders had
the option of taking 0.5 shares of Sears
Holdings Corp. Or $50 cash, or a
combination of stock and cash. If they
took a combination, there was a stock
election proration factor of 62.95%
that limited the distribution ratio of
stock vs. cash.
Sears Holdings
Type:     Merger
Shares:  2.463 share of Searsfor
each share of Coldwell Banker
Basis Allocation: All of Coldwell
Banker Previous basis carries to
new Sears Stock
Type:     Merger 
Shares:  3.11 Shares of Sears for
each share of Dean Witter
Basis Allocation: All of DW basis
carries over to new Sears Stock
Discover Financial Services
1/14/1997  2 for 1 Stock Split
(record date 12/26/1996)
5/31/1997 Name Changed to
Morgan Stanley, Dean Witter,
Discover & Co.
3/24/1998 Name Changed to
Morgan Stanley, Dean Witter &
1/26/2000  2 for 1 Stock Split
(record date 1/12/2000)
Type:     Spin-Off
Shares: 1 Share of Discover for each 2
shares of Morgan Stanley
Basis Allocation: Morgan Stanley   
83.51%,Discover  16.49%
Spin-Off (record Date: 12/16/2011)
Sears Holdings Spins off Orchard Hardware Stores Corporation ("OSH")
Every 22.14177 shares of Sears common stock outstanding at 12/16/2011 received 1 share of OSH class A common stock (cash in lieu of fractional shares AND 1 share of OSH Series A Preferred Stock ( cash in lieu of fractional shares).
Basis Allocation if ONLY fractional shares of OSH received.
Basis Allocation if ANY whole shares of OSH received.
Sears Holdings - 96.28%
OSH Common shares - 3.61%
OSH Fractional Common  Shares
OSH Preferred Shares 0.11%
OSH Fractional Preferred Shares
This chart will give you a good visual overview of Sears Roebuck Inc., stock splits,name changes,mergers and spin-offs. Also included are mergers of Coldwell Banker & Co, Dean Witter Reynolds as well as spin-offs of Allstate, Dean Witter, Discover & Co, Discover Financial Services. Merger with K-Mart resulting in Sears Holdings Corp.and the spin-off of Orchard Hardware Stores. Sears Stock, Dividend, and Company History

Here is a flowchart to help you determine Sears cost basis. Included are mergers,

Sears Holdings - 96.28% + 0.11% =
OSH Common shares   -  3.61%
OSH Fractional Common  Shares
OSH Preferred Shares 0.11%
OSH Fractional Preferred Shares 0.0%
    (in this case the fractional shares
proceeds are treated as as dividend
and the 0.11% basis is added back to
the Sears Holding basis pursuant to
Code Section 306(a).)