Company: OIA
Filing Date: 2025-03-13
Form Type: 424B5
Source: 0001104659-25-023508
Chunk: 41

Company: Invesco Municipal Income Opportunities Trust
Filing Date: 2025-03-13
Form: 424B5
Chunk 41
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 holdings so that, at the end of each quarter of each taxable year, (a) at                               
 least 50% of the market value of the Fund’s total assets is represented by cash and cash items, including receivables, U.S.         
 Government securities, the securities of other RICs and other securities, with such other securities limited, in respect of any one 
 issuer, to an amount not greater than 5% of the value of the Fund’s total assets and not more than 10% of the outstanding voting    
 securities of such issuer and (b) not more than 25% of the market value of the Fund’s total assets is invested in the               
 securities (other than U.S. Government securities and the securities of other RICs) of (I) any one issuer, (II) any two             
 or more issuers that the Fund controls and that are determined to be engaged in the same business or similar or related trades or   
 businesses or (III) any one or more “qualified publicly traded partnerships” (as defined in the Code).                              |

22 As long as the Fund qualifies as a RIC, the Fund generally will not be subject to U.S. federal income tax on income and gains that the Fund distributes to its shareholders, provided that it distributes each taxable year at least 90% of the sum of (i) the Fund’s investment company taxable income (which includes, among other items, dividends, interest, the excess of any net short-term capital gain over net long-term capital loss, and other taxable income, other than any net capital gain (defined below), reduced by deductible expenses) determined without regard to the deduction for dividends paid and (ii) the Fund’s net tax-exempt interest (the excess of its gross tax-exempt interest over certain disallowed deductions). The Fund intends to distribute substantially all of such income each year. The Fund will be subject to income tax at regular corporate rates on any taxable income or gains that it does not distribute to its shareholders. The Fund will either distribute or retain for reinvestment all or part of its net capital gain (which consists of the excess of its net long-term capital gain over its net short-term capital loss). If any such gain is retained, the Fund will be subject to a corporate income tax on such retained amount. In that event, the Fund expects to report the retained amount as undistributed capital gain in a notice to its shareholders, each of whom, if subject to U.S. federal income tax on long-term capital gains