COST BASIS INFORMATION

Ralcorp Holdings, Inc. spin-off of Post Holdings, Inc. – February 3, 2012

On February 3, 2012, Ralcorp Holdings, Inc. ("Ralcorp") spun off its wholly-owned subsidiary, Post Holdings, Inc. ("Post"). The holders of Ralcorp common stock received one share of Post common stock for every two shares of Ralcorp common stock held on January 30, 2012.