Websites Search Websites are used to find certain information on specific topics. Within my search, I found several websites that described Citigroup plans and effect. These websites discussed Citigroup's stock dividends, stock splits, reverse splits, and the effects on per-share calculations. This information can be found on several different URL's. Stock dividends are additional shares that are issued to existing shareholders of a particular company. Stock dividends do not involve cash and reduces the retained earnings account. Stock split increases the shareholders number of shares by lowering the market price of the shares. Lowering the market price also make the shares more affordable to investors. With stock split, a shareholder's total market value remains the same, but the share price decreases. The opposite of stock split is the reverse stock split. The reverse stock split reduces the number of outstanding shares and increases its earnings per share. A company is usually in financial trouble when there stock is reverse split. (Fraser & Ormiston, pp. 103-104, 2007). The action that a company takes can have an effect on the stock share price in the market. Earnings per share (EPS) are important in calculating the price-to-earnings valuation ratio and determining the share's price. The EPS is calculated by dividing net earnings by the number of outstanding shares. There are a number of reasons a company may opt for stock dividends, stock split and or reverse stock. When a company decides to choose stock dividends, it may be to increase more trading and liquidity by lowering the price of stock on a per-share basis. Another reason could be a company has an insufficient amount of cash on hand. When a company stock price rise to a level that are higher than other companies in the same industry, the company may consider splitting the