Cash in lieu usually occurs when a merger, acquisition, or reverse stock split. Instead of issuing partial shares you get "cash in lieu". The amounts are usually small. I usually use a cost basis of zero, but if the program won't allow you to use $0.00 you will have to use something else. You can try $1, or you could use the same amount as the proceeds. Or you could determine what your actual cost basis is and use that.
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