Table:
|  |  |  | (dollars in millions) Increase/ (Decrease) |  |
| --- | --- | --- | --- | --- |
| Years Ended December 31, | 2019 | 2018 | 2019 vs. 2018 |  |
| Provision for income taxes | $2,945 | $ 3,584 | $ (639) | (17.8)% |
| Effective income tax rate | 13.0% | 18.3% |  |  |
Paragraphs:
Provision for Income Taxes
The effective income tax rate is calculated by dividing the provision for income taxes by income before income taxes. The effective income tax rate for 2019 was 13.0% compared to 18.3% for 2018.
The decrease in the effective income tax rate and the provision for income taxes was primarily due to the recognition of approximately $2.2 billion of a non-recurring tax benefit in connection with the disposition of preferred stock, representing a minority interest in a foreign affiliate in 2019 compared to the non-recurring deferred tax benefit of approximately $2.1 billion as a result of an internal reorganization of legal entities within the historical Wireless business, which was offset by a goodwill charge that is not deductible for tax purposes in 2018.
A reconciliation of the statutory federal income tax rate to the effective income tax rate for each period is included in Note 12 to the consolidated financial statements.
Question:
What led to non-recurring deferred tax benefit of approximately $2.1 billion?
Answer: an internal reorganization of legal entities within the historical Wireless business