Here's what the announcement of the merger has to say: "As part of the business combination agreement, Praxair shareholders will receive one share of Linde plc for each Praxair share they hold. Linde AG shareholders who accepted the exchange offer will receive 1.54 shares of Linde plc for each Linde AG share tendered.

Oct 31, Praxair Inc merged with Linde PLC, an Irish Company. I had to pay Capital Gains tax on Praxair. Therefore my cost basis on Linde should be equal to what I paid tax on for P