A fund merger occurs when a fund transfers its assets and liabilities to another fund in exchange for shares of that fund having a value equal to the net assets transferred. The merger is subject to approval by the shareholders of the fund that is being acquired. Generally, a fund merger does not result in a taxable gain or loss to the acquired fund or its shareholders for federal income tax purposes.
These Notices report estimated amounts of each Fund's current distributions paid from net investment income, net realized capital gains, and return of capital based on each Fund's respective fiscal year end. The amounts and sources of distributions reported in these Notices are only estimates and are not being provided for tax reporting purposes. The actual amounts and sources of the amounts for tax reporting purposes will depend upon the Fund's investment experience during the remainder of its fiscal year and may be subject to change based on tax regulations.