Tax Information
2010 TAX INFORMATION
COMMON STOCK ONLY - PLEASE READ CAREFULLY
These letters show the investment income dividends, capital gains and return of capital distributions paid by your Fund on its common stock for the calendar years shown. For those shareholders who participate in the Fund's automatic dividend reinvestment plan, the letters also show the cost of the shares acquired through the plan. The letters should assist you in the preparation of your federal and state income tax returns, and in maintaining the cost of your shares for tax purposes.
The 2010 information does not include the dividends paid in January 2011. The January 2011 dividend will be included in your 2011 Form 1099-DIV.
Common Stock
2010 Tax Information Letter
2009 Tax Information Letter
2008 Tax Information Letter
2007 Tax Information Letter
2006 Tax Information Letter
2005 Tax Information Letter
The Fund is qualified as a “regulated investment company” as defined in the applicable provisions of the Internal Revenue Code of 1986. If the investment income dividends you received from the Fund are subject to Federal and/or state income tax, those dividends will be taxed as ordinary dividends whether received in cash or reinvested in stock. The percentage of each investment income dividend that is qualified dividend income is contained in the letters. The percentage of each investment income dividend that qualifies for the dividends received deduction allowed to certain corporate shareholders is contained in the letters.
Return of capital is a nontaxable transaction. Your cost basis must be reduced by this amount until the basis of your stock has been reduced to zero. Any excess is treated as gain from the sale of shares. Please consult your tax adviser regarding the proper treatment of this transaction.
If you participate in the Fund’s automatic dividend reinvestment plan, please keep this information as a record for tax purposes of the cost of the shares you acquired through the plan.
RP & APS Share Tax Information
2010 Tax Information Letter
2009 Tax Information Letter
2008 Tax Information Letter
2007 Tax Information Letter
2006 Tax Information Letter
Historical Tax Information