Company: VVR
Filing Date: 2025-03-21
Form Type: 424B5
Source: 0001104659-25-026711
Chunk: 48

Company: Invesco Senior Income Trust
Filing Date: 2025-03-21
Form: 424B5
Chunk 48
---
 in the SAI that is incorporated by reference into this Prospectus. Except as otherwise noted, this discussion assumes you are a taxable U.S. person (as defined for U.S. federal income tax purposes) and that you hold your Common Shares as capital assets for U.S. federal income tax purposes (generally, assets held for investment). This discussion is based upon current provisions of the Code, the regulations promulgated thereunder and judicial and administrative authorities, all of which are subject to change or differing interpretations by the courts or the Internal Revenue Service (the “IRS”), possibly with retroactive effect. No attempt is made to present a detailed explanation of all U.S. federal income tax concerns affecting the Fund and its Common Shareholders (including Common Shareholders subject to special treatment under U.S. federal income tax law). 24 The discussion set forth herein does not constitute tax advice and potential investors are urged to consult their own tax advisers to determine the specific U.S. federal, state, local and foreign tax consequences to them of investing in the Fund. Taxation Of The Fund The Fund intends to elect to be treated and to qualify each year as a RIC under Subchapter M of the Code. Accordingly, the Fund must, among other things, meet certain income, asset diversification and distribution requirements:

| (i) | The Fund must derive in each taxable                                                                
 year at least 90% of its gross income from the following sources: (a) dividends, interest           
 (including tax-exempt interest), payments with respect to certain securities loans, and gains       
 from the sale or other disposition of stock, securities or foreign currencies, or other income      
 (including but not limited to gain from options, futures and forward contracts) derived with        
 respect to its business of investing in such stock, securities or foreign currencies; and           
 (b) net income derived from interests in “qualified publicly traded partnerships”                   
 (as defined in the Code). Generally, a qualified publicly traded partnership includes a partnership 
 the interests of which are traded on an established securities market or readily tradable           
 on a secondary market (or the substantial equivalent thereof) and that derives less than            
 90% of its gross income from the items described in (a) above.                                      |

| (ii) | The Fund must diversify its 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,