wasn't that in 2017?
MetLife intends for the Distribution to qualify as a “reorganization” under section 355 and 368(a)(1)(D) of the Code. Assuming that this characterization is respected, MetLife shareholders generally will not recognize any gain or loss on the Distribution for U.S. federal income tax purposes (except to the extent that gain or loss may be recognized with respect to any cash received in lieu of fractional shares of BHF common stock). Please also refer to the Information Statement for more information, including some caveats and exceptions.
see this link. a cost allocation is required.
https://s23.q4cdn.com/579645270/files/doc_faq/METBHCombined-Executed-Form-8937-Attachment.pdf