DISH Network Corporation stock is traded on the NASDAQ Global Market.

DISH Network Corporation’s registrar and stock transfer agent is Computershare Trust Company, N.A.  Computershare maintains the record of DISH’s stock ownership by registered stockholders (those whose accounts are maintained in their name by Computershare). 

If you are a registered stockholder and need assistance with your account, such as updating your mailing address, obtaining stock account information or transferring your stock, please contact Computershare by telephone, toll-free at 877-437-8901.  Stockholders outside the United States, Canada, or Puerto Rico may call 1+781-575-4247, automated information is available 24 hours a day.  Computershare phone representatives are available Monday through Friday from 9 a.m. to 6 p.m. ET.

Registered stockholders can access their accounts via the Internet at www.computershare.com/DISH to view share balance, current market value, historical stock prices, and frequently asked questions and to download and print forms.  If you need help with your stock account held through a brokerage firm, contact your broker directly for assistance.

If your shares are registered directly in your name with the DISH’s registrar and transfer agent, Computershare Trust Company, N.A., you are considered a shareowner of record with respect to those shares. If your shares are held in a brokerage account or bank, trust, or other nominee, you are considered the “beneficial owner” of those shares.

Shareowners of record may complete stock transfer forms online at www.transfermystock.com. Once the forms are completed online, you will receive instructions for printing, signing, and returning the forms to Computershare for processing.  For additional information on transferring shares you may contact Computershare at 877-437-8901 or 781-575-4247. 

If you are a beneficial owner of shares (e.g., you own shares through a bank or brokerage account) and have specific questions about your stock ownership, it will be necessary to contact your bank/broker directly for assistance.

Shareowners of record may access their accounts via the Internet to obtain share balance, conduct secure transactions, request printable forms and view current market value of their investment as well as historical stock prices. To log on to this secure site and request your initial password, go to www.computershare.com/DISH and click on "Create Login."

If you are a registered shareowner and wish to receive correspondence, including Notice of Annual Meeting, account statements and tax forms, via email instead of postal mail, please login at www.computershare.com/DISH and register your account for electronic communications. 

If you are a beneficial owner of shares, and hold your shares through a broker or brokerage account, please go to https://enroll.icsdelivery.com/dish and follow the simple instructions.

Our company does not currently have a direct purchasing program. Interested investors can purchase shares in DISH Network Corporation through a stock brokerage firm or an online brokerage service.

You can find electronic versions of our SEC filings on this web site through the SEC Filings link or through the SEC's EDGAR database at www.sec.gov, or you can request hard copies directly from the SEC.

KPMG LLP

Important Federal Income Tax Information Related to the Separation of EchoStar Holding Corporation from EchoStar Communications Corporation

On January 1, 2008, EchoStar Communications Corporation ("ECC") was separated into two public companies. ECC transferred its digital set-top box business and fixed satellite services business into a new corporation, EchoStar Holding Corporation ("EHC"), and all the shares of EHC were subsequently distributed to the stockholders of ECC ("distribution"). The distribution is described in detail in the Information Statement, dated December 28, 2007, which was provided to all stockholders of record as of December 19, 2007.

As a result of the distribution, each holder of ECC common stock received one share of EHC common stock for every 5 shares of such holder's ECC stock. Cash was paid in lieu of fractional shares.

You will need to allocate your tax basis in the ECC common stock that you held immediately before the distribution between your ECC common stock that you retained after the distribution and the EHC common stock you received in the distribution (including any fractional share for which cash was received). This basis allocation should be made in proportion to the fair market values of the EHC common stock received (including any fractional share of EHC common stock for which cash was received) and the ECC common stock in respect of which such EHC common stock was received. The difference between the cash received in lieu of a fractional share of EHC common stock over the tax basis allocated to such fractional share will generally be treated as capital gain or loss from the sale of such fractional share.

Shareholders are solely responsible for the allocation and the methodology for the allocation and should consult their own tax advisers about individual tax issues. ECC and EHC are not responsible for such allocation. Federal tax law does not specifically identify how to determine the fair market value of the shares of ECC or EHC common stock for the purposes of allocating tax basis. Alternative methods to determine the fair market value, which are simply illustrative, include using: (i) the average of the high and low trading prices of such stock on January 2, 2008 (the day on which the stock first traded); (ii) the opening trading price on January 2, 2008; and (iii) the closing trading price on January 2, 2008.

For example, if you chose to base the fair market values of your ECC and EHC common stock on the closing trading prices on January 2, 2008, 83.12 percent of your pre-distribution federal income tax basis in your ECC stock would be allocated to your ECC stock and 16.88 percent would be allocated to your EHC stock.

Hypothetical Example of Tax Basis Allocation

The following is an example of how the basis allocation may be applied based upon the example described above and the following assumptions:

Assumptions:

Number of Echostar Communications Corporation shares held: 1,000 Stockholder's total tax basis ($30 per share): $30,000 Number of EchoStar Holding Corporation shares received: 200

Tax Basis Allocation:

EchoStar Communications Corporation: $30,000 x 83.12% = $24,936 or $24.94 per share.

Echostar Holding Corporation: $30,000 x 16.88% = $5,064 or $25.32 per share. (Distribution equaled 0.2 shares of EchoStar Holding for every share of EchoStar Communications Corporation share held)


The information in this letter does not constitute tax advice. Each stockholder should consult his or her own tax advisor as to the tax consequences of the separation and distribution under U.S. federal, state, local and foreign tax laws. To ensure compliance with requirements imposed by the IRS, we inform you that any information deemed to be U.S. federal tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

Important Federal Income Tax Information Related to the Merger of EchoStar BSS Merger Sub Inc. with BSS Corporation

On September 10, 2019, BSS Merger Sub Inc., a wholly owned subsidiary of DISH Network, merged with and into EchoStar BSS Corporation (the “Merger”), with EchoStar BSS Corporation (“BSS”) continuing as a wholly owned subsidiary of DISH Network. As a result of the Merger, each BSS shareholder received 0.23523769 shares of DISH Class A common stock (“DISH Network Common Stock”) for each share of BSS common stock surrendered in the Merger. The Merger is described in detail in the Form S-4 filed with the SEC, dated July 31, 2019.

The aggregate tax basis of the DISH Network Common Stock received in the Merger (including any fractional shares deemed received and redeemed for cash as described below) will equal a shareholder’s aggregate adjusted tax basis in the BSS common stock surrendered in the Merger. The shareholder’s holding period for the DISH Network Common Stock received in the Merger (including any fractional share deemed received and redeemed for cash as described below) will include the shareholder’s holding period of the BSS common stock surrendered in the Merger.

A BSS shareholder that received cash instead of a fractional share of DISH Network Common Stock will be treated as having received such fractional share of DISH Network Common Stock pursuant to the Merger and then as having sold such fractional share of DISH Network Common Stock for cash. As a result, the shareholder generally will recognize gain or loss equal to the difference between the amount of cash received and the shareholder’s basis in the fractional share of DISH Network Common Stock as set forth above.

The information in this letter does not constitute tax advice. Each stockholder should consult his or her own tax advisor as to the tax consequences of the Merger under U.S. federal, state, local and foreign tax laws. To ensure compliance with requirements imposed by the IRS, we inform you that any information deemed to be U.S. federal tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

Dish Form 8937

Important Federal Income Tax Information Related to the Subscription Rights to purchase shares of Class A Common Stock.

On November 22, 2019 (the “Effective Date”), DISH Network issued rights to purchase new Class A Common Stock of DISH Network (the “Subscription Rights”) to its record holders of: (1) Class A Common Stock and Class B Common Stock (collectively, the “Common Stock”) and (2) the 3.375% Convertible Notes due 2026 and the 2.375% Convertible Notes due 2024 (collectively, the “Convertible Notes”). The issuance is described in detail in the prospectus supplement filed with the SEC, dated November 7, 2019.

Subscription Rights received in respect of Common Stock should be allocated a zero basis for U.S. federal income tax purposes, absent an election by a taxpayer. Under U.S. federal income tax rules, if on the Effective Date, the fair market value of the Subscription Rights was less than 15% of the aggregate fair market value of the Common Stock (including a portion thereof) with respect to which the Subscription Rights were issued, then none of a taxpayer’s basis in the Common Stock should be allocated to the Subscription Rights unless the taxpayer makes an affirmative election to allocate a portion of such basis to the Subscription Rights. If a taxpayer makes this election, its basis in the Common Stock would be allocated pro rata between the Subscription Rights and the corresponding Common Stock based on their relative fair market values on the Effective Date.

It is unclear whether this rule applies to the Subscription Rights received in respect of Convertible Notes Accordingly, it is unclear if a taxpayer is required to allocate a ratable portion of its basis in the Convertible Notes to the Subscription Rights based on their relative fair market values on the Effective Date.

The information in this form does not constitute tax advice. Holders are urged to consult their own tax advisors regarding the U.S. federal income tax consequences of the receipt of Subscription Rights and their tax basis in the Subscription Rights and the securities with respect to which the Subscription Rights were distributed. Holders should also consult the discussion under “Material U.S. Federal Income Tax Considerations” in the prospectus supplement pursuant to which the Subscription Rights were issued.

Dish Form 8937 (2019 Stock Rights Offering)