Company: CLM
Filing Date: 2025-04-21
Form Type: 424B3
Source: 0001398344-25-007380
Chunk: 114

Company: Cornerstone Strategic Investment Fund, Inc.
Filing Date: 2025-04-21
Form: 424B3
Chunk 114
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 Holder’s correct U.S. taxpayer identification number to the payor (generally
on Form W-9), as required by the Code and Treasury Regulations, (b) the IRS notifies the payor that the U.S. Holder’s taxpayer
identification number is incorrect, (c) a U.S. Holder is notified by the IRS that it has previously failed to properly report interest
and dividend income, or (d) a U.S. Holder fails to certify, under penalty of perjury, that such U.S. Holder has furnished its correct
U.S. taxpayer identification number. However, certain exempt persons generally are excluded from these information reporting and backup
withholding rules. A Non-U.S. Holder will not be subject to backup withholding on dividends paid to such Non-U.S. Holder as long as such
Non-U.S. Holder certifies under penalty of perjury (generally on the applicable IRS Form W-8) that it is a Non-U.S. Holder (and the applicable
withholding agent does not have actual knowledge or reason to know that such Non-U.S. Holder is a United States person as defined under
the Code), or such Non-U.S. Holder otherwise establishes an exemption.

Depending on the circumstances, information reporting
and backup withholding may apply to the proceeds received from a sale or other disposition of shares unless the beneficial owner certifies
under penalty of perjury that it is a Non-U.S. Holder (and the applicable withholding agent does not have actual knowledge or reason
to know that the beneficial owner is a United States person as defined under the Code), or such owner otherwise establishes an exemption.

Under Treasury regulations, if a U.S. Holder recognizes
a loss on disposition of the Fund’s shares of $2 million or more for an individual stockholder or $10 million or more for a corporate
stockholder (excluding S corporations), the U.S. Holder generally must file with the IRS a disclosure statement on Form 8886 except to
the extent such losses are from assets that have a qualifying basis and meet certain other requirements. Direct stockholders of portfolio
securities are in many cases excepted from this reporting requirement, but under current guidance, stockholders of a regulated investment
company are not excepted. Future guidance may extend the current exception from this reporting requirement to stockholders of most or
all regulated investment companies. In addition, pursuant to recently enacted legislation, significant penalties may be imposed for the
failure to comply with the reporting requirements. The fact that a loss is