Thanks for the information Bob. I just called the client and he is going to call that company to see if that can be put that on a 1099 miscellaneous as an award or gift. The only thing though is the company that issued it to him is a very large Regional company and I would think they have a large CPA firm and or internal staff taking care of this matter, so one would think that they would get this right the first time but who knows. Thanks.