 Then common stock was issued in 1971 to railroads that contributed capital and equipment; these shares convey almost no benefits, but their holders declined a 2002 buy-out offer by Amtrak.There are currently 109,396,994 shares of preferred stock, at a par value of $100 per share, all held by the US government.There are 9,385,694 shares of common stock, with a par value of $10 per share, held by four other railroad companies