Potash and Agrium formed Nutrien in a merger of equals.

The SEC filing for this merger can be found through the EDGAR web site at:

https://www.sec.gov/Archives/edgar/data/855931/000119312516783938/d306248d424b5.htm#toc .

This merger is a simple merger. The information below is based on the information available from forms filed with the SEC. Price information is from websites offering historical prices.

Important Note: While the companies expect this to be a simple tax free merger of equals they also state that the IRS may not agree with the interpretation of the tax code used by the companies. This means this merger may be reclassified later if the IRS challenges the interpretation used by the companies. This may result in the need to change the way this merger is entered at some point in the future.

The Merger Entry

Go to Transactions > Merger or Accounting > Securities > Record merger of securities depending on the version of the software being used. If you are unfamiliar with merger transactions you can get help at this URL: https://www.iclub.com/support/kb/default.asp?page=normal_merger

Here is the information needed for Agrium shareholders to complete the merger.

Date: 1/1/2018

Old Security or Merging Company: Agrium (AGU)

Price per share of old Security / AGM:  115

Cash received:  See your broker statement for cash-in-lieu

New Security: Nutrien (NTR)

Shares received : 2.23 x (#of AGU shares owned)

            (Remember to include fractional shares.)

 For example, if you owned 100 AGU shares, you should receive 2.23 x 100 = 223 NTR shares.

Save the transaction and the merger has been entered.

Here is the information needed for Potash shareholders to complete the merger.

Date: 1/1/2018

Old Security or Merging Company: Potash (POT)

Price per share of old Security / POT:  20.65

Cash received:  See your broker statement for cash-in-lieu

New Security: Nutrien (NTR)

Shares received : .4 x (#of AGU shares owned)

            (Remember to include fractional shares.)

 For example, if you owned 100 AGU shares, you should receive .4 x 100 = 40 NTR shares.

Save the transaction and the merger has been entered.