It also will make for a handsome payday for the International Wine Investment Fund, a little-noticed holder of 13% of BRL's shares.

FORBES: A vintage deal

For example, a security or fund may have an unrealized tax loss that would benefit the holder in a specific tax year.

FORBES: Buy-And-Hold Investing Vs. Market Timing

Fairholme Capital surfaced as a major holder in early 2011 with 38.5 million shares, a position the hedge fund run by Bruce Berkowitz has increased to 46.5 million, or 22%.

FORBES: MBIA Settlement Doesn't Bail Warburg Out Of Ill-Timed Investment

The donation of the money helped to fund a new professorship called the Edward Stocks Massey chair of Electrotechnics, with Robert Beattie as the first holder.

BBC: If you live in Burney, you must have heard of Massey's.