Company: GDV-PK
Filing Date: 2025-08-08
Form Type: N-14
Source: 0001829126-25-006008
Chunk: 162

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-08-08
Form: N-14
Chunk 162
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 a registration statement under the Securities Act of 1933, as amended or an applicable exemption therefrom.

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INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

PricewaterhouseCoopers LLP serves as the independent registered public accounting firm of Dividend Trust and Preferred Trust. PricewaterhouseCoopers LLP annually renders, or will annually render, an opinion on the financial statements of the respective Fund. PricewaterhouseCoopers LLP is located at 300 Madison Avenue, New York, New York 10017.

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FINANCIAL STATEMENTS</div>

The financial statements of Dividend Trust for the fiscal year ended December 31, 2024 are incorporated by reference herein to Dividend Trust’s annual report filed on Form N-CSR on March 10, 2025. Investors can call (800) GABELLI (422-3554) to request copies of Dividend Trust’s annual and semi-annual reports, to request other information about Dividend Trust, or to make shareholder inquiries. Dividend Trust’s reports are also available at www.gabelli.com. You may also obtain Dividend Trust’s reports, proxy and information statements and other information regarding Dividend Trust that is filed electronically with the Commission on the Commission’s web site (http://www.sec.gov).

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GENERAL INFORMATION</div>

Book-Entry-Only Issuance

The Depositary Trust Company (“DTC”) will act as securities depository for the securities offered pursuant to the Proxy Statement/Prospectus. The information in this section concerning DTC and DTC’s book-entry system is based upon information obtained from DTC. The securities offered hereby initially will be issued only as fully-registered securities registered in the name of Cede & Co. (as nominee for DTC). One or more fully-registered global security certificates initially will be issued, representing in the aggregate the total number of securities, and deposited with DTC.

DTC is a limited-purpose trust company organized under the New York Banking Law, a “banking organization” within the meaning of the New York Banking Law, a member of the Federal Reserve System, a “clearing corporation” within the meaning of the New York Uniform Commercial Code and a “clearing agency” registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934, as amended. DTC holds securities that its participants deposit with