The Mystique of Dividends: Special Distributions An increasingly common type of recapitalization is the issuance of shares called tracking stock These shares track the performance of a subsidiary, and in many respects, are just a new class of shares Strong c5-Common Stock 5-85 - 8 Strong C5 – Common Stock ◆ An increasingly common type of recapitalization is the issuance of shares called tracking stock. ◆ These shares track the performance of a subsidiary, and in many respects, are just a new class of shares. The Mystique of Dividends: Special Distributions