Company: SVIX
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-004207
Chunk: 1608

Company: VS Trust
Filing Date: 2025-03-28
Form: 10-K
Item: Item 12
Chunk 1608
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Item 12. Security Ownership of Certain Beneficial Owners and Management
and Related Stockholder Matters.

Not applicable.

Item 13. Certain Relationships and Related Transactions, and Director
Independence.

Not applicable.

Item 14. Principal Accounting Fees and Services.

    (1)
    to (4). Fees for services
    performed by Tait, Weller & Baker, LLP (“Tait Weller”) and PricewaterhouseCoopers LLP (PwC) for the years ended December
    31, 2024 and December 31, 2023 were as follows:

    Year Ended December 31,  2024  
    Year Ended December 31,  2023 
  
    -1x Short VIX Futures ETF 

    Audit Fees 
    $18,037  
    $18,002 
  
    Tax Fees 
     197,759  
     111,420 

    $215,796  
    $129,422 
  
    2x Long VIX Futures ETF 

    Audit Fees 
    $18,037  
    $18,002 
  
    Tax Fees 
     405,492  
     109,825 

    $423,529  
    $127,827 

    Combined Trust: 
    $639,325  
    $257,249 

Audit fees for the year ended December 31, 2024
and December 31, 2023 consist of fees paid to Tait Weller for the audit of the Funds’ December 31, 2024 and December 31, 2023 annual
financial statements included in the Annual Report on Form 10-K for the years ended December 31, 2024 and December 31, 2023, for the
review of the financial statements included in each Form 10-Q, and for the audits of financial statements included with registration
statements. Tax fees include certain tax compliance and reporting services provided by PricewaterhouseCoopers (“PwC”) to
the Trust, including processing beneficial ownership information as it relates to the preparation of tax reporting packages and the subsequent
delivery of related information to the IRS. Services also include assistance with tax reporting and related information using a web-based
tax package product developed by PwC and a toll-free tax package support help line.

    (5)
    The Sponsor approved all of the services provided by
    Tait Weller and