Company: DBE
Filing Date: 2025-08-26
Form Type: 424B3
Source: 0001193125-25-188734
Chunk: 117

Company: Invesco DB Energy Fund
Filing Date: 2025-08-26
Form: 424B3
Chunk 117
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 person (or after Invesco Distributors or such person will have received notice of service on any designated agent). However, failure to notify the Fund of any claim will not relieve the Fund from any liability which it may have to any person against whom such action is brought otherwise than on account of its indemnity agreement described herein. The Fund will be entitled to participate at its own expense in the defense, or, if it so elects, to assume the defense of any suit brought to enforce any claims, and if the Fund elects to assume the defense, the defense will be conducted by counsel chosen by the Fund. In the event the Fund

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elects to assume the defense of any suit and retain counsel, Invesco Distributors, its officers or directors or controlling person(s) or defendant(s) in the suit, will bear the fees and expenses of any additional counsel retained by them. If the Fund does not elect to assume the defense of any suit, it will reimburse Invesco Distributors, its officers or directors or controlling person(s) or defendant(s) in the suit for the reasonable fees and expenses of any counsel retained by them. The Fund agrees to notify Invesco Distributors promptly of the commencement of any litigation or proceeding against it or any of its officers in connection with the issuance or sale of any of the Shares. Material U.S. Federal Income Tax Considerations The following discussion describes the material U.S. federal (and certain state and local) income tax considerations associated with the purchase, ownership and disposition of Shares as of the date hereof by U.S. Shareholders (as defined below) and non-U.S. Shareholders (as defined below). Except where explicitly noted, this discussion deals only with Shares held as capital assets by Shareholders who acquired Shares by purchase and does not address special situations, such as those of: ● dealers in securities, commodities or currencies; ● financial institutions; ● regulated investment companies (“RICs”); ● real estate investment trusts; ● tax-exempt organizations; ● insurance companies; ● persons holding Shares as a part of a hedging, integrated or conversion transaction or a straddle; ● accrual method taxpayers subject to special tax accounting rules as a result of their use of financial statements; ● traders in securities or commodities that elect to use a mark-to-market method of accounting for their securities or commodities holdings; or ● persons liable for federal alternative minimum tax. Furthermore, the discussion below is based upon the provisions of the Code, the Treasury Regulations promulgated there