Company: BDJ
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049575
Chunk: 76

Company: BlackRock Enhanced Equity Dividend Trust
Filing Date: 2025-03-07
Form: N-CSR
Chunk 76
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 163

Notes to Financial Statements (continued)

Each Trust files U.S. federal and various state and local tax returns. No income tax returns are currently under examination. The statute of limitations on each Trust’s U.S. federal tax returns generally remains open for a period of three years after they are filed. The statutes of limitations on each Trust’s state and local tax returns may remain open for an additional year depending upon the jurisdiction. Management has analyzed tax laws and regulations and their application to the Trusts as of December 31, 2024, inclusive of the open tax return years, and does not believe that there are any uncertain tax positions that require recognition of a tax liability in the Trusts ’ financial statements. Management’s analysis is based on the tax laws and judicial and administrative interpretations thereof in effect as of date of these financial statements, all of which are subject to change, possibly with retroactive effect which may impact the Trusts ’ NAV. U.S. GAAP requires that certain components of net assets be adjusted to reflect permanent differences between financial and tax reporting. These reclassifications have no effect on net assets or NAVs per share. As of period end, permanent differences attributable to non-deductible expenses and net operating losses were reclassified to the following accounts:

| Trust Name | Paid-in Capital | AccumulatedEarnings (Loss) |
| BDJ        |        $(6,180) |                     $6,180 |
| BMEZ       |       1,418,313 |                 -1,418,313 |
| BME        |         392,774 |                   -392,774 |
| BIGZ       |     -21,453,458 |                 21,453,458 |
| BSTZ       |     -18,257,604 |                 18,257,604 |
| BST        |      -9,633,236 |                  9,633,236 |
| BUI        |            -993 |                        993 |

The tax character of distributions paid was as follows:

| Trust Name              | Year Ended12/31/24 | Year Ended12/31/23 |
| BGR                     |                    |                    |
| Ordinary income         |         $8,876,987 |        $10,396,825 |
| Return of capital       |         13,896,512 |         11,108,880 |
|                         |        $22,773,499 |        $21,505,705 |
| BDJ