IRC § 6045B Disclosure Documents (Form 8937)

Effective January 1, 2011, issuers of corporate stock must begin reporting corporate actions that affect the stock basis, including but not limited to mergers, stock splits, stock dividends, recapitalizations and distributions in excess of cumulative earnings and profits. The following information is intended to meet the requirements of public disclosure pursuant to Treasury Regulation Section 1.6045B-1(a)(3) and (b)(4) for Shoe Carnival, Inc.

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The above information does not constitute tax advice. Shareholders are urged to consult their own legal, financial or tax advisors with respect to their individual tax consequences relating to this information.