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UNITED STATES 

SECURITIES AND EXCHANGE COMMISSION 

Washington, D.C. 20549 

FORM 24F-2 

Annual Notice of Securities Sold 

Pursuant to Rule 24f-2 

Read instructions at end of Form before preparing Form. 





1. Name and address of issuer: 

2. The name and EDGAR identifier of each series or class of securities for which this Form is filed (If the Form is 

being filed for all series and classes of securities of the issuer, check the box but do not list series or classes): 



3. Investment Company Act File Number: 

Securities Act File Number: 

4(a). Last day of fiscal year for which this Form is filed: 

4(b). Check box if this Form is being filed late (i.e., more than 90 calendar days after the end of the 

issuer’s fiscal year). (See Instruction A.2) 

Note: If the Form is being filed late, interest must be paid on the registration fee due. 

4(c). Check box if this is the last time the issuer will be filing this Form. 

Persons who respond to the collection of information contained in this 

form are not required to respond unless the form displays a currently 

valid OMB control number. 

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5. Calculation of registration fee (if calculating on a class-by-class or series-by-series basis, provide the EDGAR 

identifier for each such class or series): 

(i) Aggregate sale price of securities sold during the 

fiscal year pursuant to section 24(f): $ 

(ii) Aggregate price of securities redeemed or 

repurchased during the fiscal year: $ 

(iii) Aggregate price of securities redeemed or 

repurchased during any prior fiscal year ending no 

earlier than October 11, 1995 that were not 

previously used to reduce registration fees payable 

to the Commission: $ 

(iv) Total available redemption credits [add Items 5(ii) and 5(iii)]: -$ 

(v) Net sales -- if Item 5(i) is greater than Item 5(iv) 

[subtractItem5(iv)fromItem5(i)]: $ 

(vi) Redemption credits available for use in future years $ ( ) 

— if Item 5(i) is less than Item 5(iv) [subtract Item 

5(iv)fromItem5(i)]: 

(vii) Multiplier for determining registration fee (See x 

InstructionC.9): 

(viii) Registration fee due [multiply Item 5(v) by Item = $ 

5(vii)] (enter “0” if no fee is due): 

6. Prepaid Shares 

If the response to Item 5(i) was determined by deducting an amount of securities that were registered under 

the Securities Act of 1933 pursuant to rule 24e-2 as in effect before October 11, 1997, then report the amount 

of securities (number of shares or other units) deducted here: . If there is a number of shares or other 

units that were registered pursuant to rule 24e-2 remaining unsold at the end of the fiscal year for which this form 

is filed that are available for use by the issuer in future fiscal years, then state that number here: . 

7. Interest due -- if this Form is being filed more than 90 days after the end of the issuer’s fiscal year 

(see Instruction D): 

+$ 

8. Total of the amount of the registration fee due plus any interest due [line 5(viii) plus line 7]: 

=$ 

9. Explanatory Notes (if any): The issuer may provide any information it believes would be helpful in understanding 

the information reported in response to any item of this Form. To the extent responses relate to a particular item, 

provide the item number(s), as applicable. 
 

 

 

 

 

SIGNATURES 

This report has been signed below by the following persons on behalf of the issuer and in the capacities 

and on the dates indicated. 

By (Signature and Title)* 

Date 

*Please print the name and title of the signing officer below the signature. 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UNITED STATES 

SECURITIES AND EXCHANGE COMMISSION 

Washington, D.C. 20549 

FORM 24F-2 

Annual Filing Under Rule 24f-2 

of the Investment Company Act of 1940 

INSTRUCTIONS 

A. General 

1. This Form should be used by an open-end management investment company, closed end management company that 

makes periodic repurchase offers pursuant to §270.23c-3(b) of this chapter, face amount certificate company, or unit 

investment trust (“issuer”) for annual filings required by rule 24f-2 under the Investment Company Act of 1940 [15 U.S.C. 

80a] (“Investment Company Act”). If the issuer has registered more than one class or series of securities on the same 

registration statement under the Securities Act of 1933 [15 U.S.C. 77a-aa] (“Securities Act”), the issuer may file a single 

Form 24F-2 for those classes or series that have the same fiscal year end. Such an issuer may calculate its fees based on 

aggregate net sales of the series having the same fiscal year end. An issuer choosing to calculate registration fees on a 

class-by-class or series-by-series basis should make a single filing consisting of a separate Form 24F-2 for each class or 

series in a single EDGAR document and provide the EDGAR identifier for each such class or series. 

2. This Form must be filed within 90 calendar days after the end of the issuer’s fiscal year or, if the last day of the 90 day 

period falls on Saturday, Sunday or a federal holiday, the first business day thereafter. For example, a Form 24F-2 for a 

fiscal year ending on June 30 must be filed no later than September 28. If September 28 falls on a Saturday or Sunday, the 

Form must be filed on the following Monday. In these instructions, we refer to this as the “Due Date.” 

3. Pursuant to rule 101(a)(1)(iv) of Regulation S-T [17 CFR 232.101(a)(1)(i)(iv)] this Form must be submitted in electronic 

format using the Commission’s Electronic Data Gathering, Analysis, and Retrieval (“EDGAR”) system. Consult the EDGAR 

Filer Manual and Appendices for filing instructions. 

4. This Form must be accompanied by the appropriate registration fee. If the Form is being filed late, interest must be 

paid. See Instruction D. 

5. This Form will be deemed filed with the Commission on the date on which it is received and accepted by the 

Commission. The Commission will not accept for filing any Form accompanied by insufficient payment of the registration 

fee. A Form accompanied by insufficient payment of the registration fee will not be deemed accepted and filed until receipt 

by the Commission of proper payment of the registration fee. No part of the registration fee is refundable. Issuers should 

refer to rule 0-8 under the Investment Company Act [17 CFR 270.0-8], rule 3a of the Commission’s Rules of Informal and 

Other Procedures [17 CFR 202.3a], and rule 13(c) under Regulation S-T [17 CFR 232.13(c)] for instructions on payment of 

fees to the Commission. 

B. Identifying Information 

1. Item 1 - Provide the name of the issuer as it appears on the cover of the issuer’s most recent Securities Act registration 

statement or post-effective amendment. 

2. Item 2 - If the Form is being filed for all classes and series of securities of the issuer, the issuer should check the box 

and not list the names of the classes and series. 

3. Item 3 - The Investment Company Act file number should be the number assigned to the issuer’s registration statement 

filed under the Investment Company Act (beginning with “811-”). The Securities Act file number is the number of the 

registrant’s most recent Securities Act registration statement (beginning with “2-”, “33-” or “333-”). 

4. Item 4(a) - In the case of an issuer that ceases operations, the date it ceases operations is deemed the last day of its 

fiscal year for purposes of section 24(f) of the Investment Company Act. 

5. Item 4(b) - Check the box if the Form is filed late. If the issuer files the Form late, the issuer is required under section 

24(f) to pay interest on unpaid amounts at the rate applicable to Treasury and tax loan accounts. See Instruction D. 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6. Item 4(c) - Check the box if this is the last time the issuer will be filing Form 24F-2 (i.e., if the issuer has ceased 

operations). 

C. Computation of Registration Fee 

1. Item 5 is a work sheet for calculating the registration fee due. An issuer must aggregate prices for all classes or series 

for which the Form is being filed. If the issuer charges a front-end sales load on its securities, the aggregate sale price must 

include the sales load. 

2. Mergers -

(a) In the case of a liquidation, merger, or sale of all or substantially all of the assets of an issuer (“merger”), the 

securities of the fund ceasing operation (the “Predecessor Fund”) that are exchanged for or converted into the other issuer 

(the “Successor Fund”) should be treated as redemptions on the Predecessor Fund’s final Form 24F-2 (not the Successor 

Fund’s). 

(b) In the case of a merger in which the Predecessor Fund is not deemed to cease operations (e.g., a reorganization), 

the Successor Fund inherits the sales and redemption credits of the Predecessor Fund, and the Successor Fund must report 

them as sales and redemptions on its next Form 24F-2 filing. The Predecessor fund in this type of merger need not file a 

final Form 24F-2. See Rule 24f-2(b)(1) and (2) [17 CFR 270.24f-2(b)(1) and (2)]. 

3. Special Rule for Unit Investment Trusts - The aggregate sale price of securities sold to a unit investment trust 

(“UIT”) that offers interests that are registered under the Securities Act and on which a registration fee has been or will be 

paid to the Commission, may be excluded from the aggregate sale price of securities reported in Item 5(i). If the issuer 

chooses to exclude the aggregate sale price of these securities from Item 5(i), the issuer may not use securities redeemed 

or repurchased from those UITs for purposes of determining the redemption or repurchase price of securities in Items 5(ii) 

and 5(iii). 

4. EDGAR - Report responses for Item 5 under the following EDGAR header-tags: 

Item 5(i) -- <SALE-PROCEEDS> 

Item 5(iv) -- <REDEEMED-VALUE> 

Item 5(viii) -- <FEE-PAID> 

The <SALE-PROCEEDS> and <REDEEMED-VALUE> tags are located immediately after the <SHARES> tag in the 24F2 submission header. 

5. Item 5(i) - Report the aggregate sale price of securities sold during the fiscal year in reliance upon registration under 

section 24(f). Include securities issued pursuant to dividend reinvestment plans (“DRIP shares”) whether or not they are 

required to be registered under the Securities Act. Do not include the sale price of securities, if any, that were registered 

under the Securities Act other than pursuant to section 24(f), such as securities registered by post-effective amendment 

pursuant to rule 24e-2 under the Investment Company Act as in effect before October 11, 1997. Example: An issuer sold 

1,000,000 shares, and 250,000 shares had previously been registered pursuant to rule 24e-2. Item 5(i) should show the 

aggregate sale price of 750,000 shares. 

6. Item 5(ii) - Report the aggregate redemption or repurchase price of securities redeemed or repurchased during the 

fiscal year. Do not include securities that have been redeemed or repurchased and previously applied as a reduction to 

registration fees pursuant to rule 24e-2 as in effect before October 11, 1997. Example: An issuer with an August 30, 1997 

fiscal year end registered shares pursuant to rule 24e-2 in September 1997. The issuer applied securities redeemed during 

its 1997 fiscal year to reduce its registration fees payable under rule 24e-2. The redemption price of these redeemed 

securities should not be included in Item 5(ii). 

7. Item 5(iii) - Report the aggregate redemption or repurchase price of securities redeemed or repurchased during any 

prior fiscal year ending no earlier than October 11, 1995, that were not used previously to reduce registration fees payable 

to the Commission. Do not include securities that have been redeemed or repurchased and previously applied as a reduction 

to registration fees pursuant to rule 24e-2 as in effect before October 11, 1997. See the Example to Item 5(ii). 

8. Items 5(iv) through 5(vi) - Report the sum of Items 5(ii) and 5(iii) in Item 5(iv). Subtract Item 5(iv) from Item 5(i). If 

Item 5(iv) is less than Item 5(i), report the result in Item 5(v) (net sales). If Item 5(iv) is greater than Item 5(i), report the 

resulting negative number in parentheses in Item 5(vi) (net redemptions or repurchases). The amount of redemptions or 

repurchases reported in Item 5(vi) may be used by the issuer in future years to offset sales (by including it in response to 

Item 5(iii) of Form 24F-2 filed for the next fiscal year). 

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9. Item 5(vii) - The Commission determines the rate for calculating the registration fee (the “fee rate”) according to 

section 6(b) of the Securities Act [15 U.S.C. 77f(b)]. The registration fee is calculated by multiplying the net sales amount 

(Item 5(v)) by the fee rate. The fee rate is subject to change from time to time, without notice, by act of Congress through 

appropriations for the Commission or other laws. Issuers should determine the current fee rate before they file by referring 

to section 6(b) and any law or regulation affecting section 6(b). Issuers also may check the Commission’s latest fee rate 

advisory, which is available under “Press Releases” on the “News & Public Statements” page of the Commission’s Internet 

site at http://www.sec.gov. Unless otherwise specified by act of Congress, the fee rate in effect at the time of filing applies 

to all securities sold during the fiscal year, regardless of whether the fee rate changes during the year. 

10. Item 5(viii) - If the issuer reports net redemptions or repurchases in Item 5(vi), report “0” in Item 5(viii). 

11. Item 6 - If the issuer has sold securities during the fiscal year that were registered under rule 24e-2 as in effect prior 

to October 11, 1997 (and thus are pre-paid), the issuer should exclude the pre-paid securities from Item 5(i) and instead 

report them in Item 6. If, after deducting the pre-paid securities from the aggregate sale price of securities sold during the 

fiscal year, there is a balance of pre-paid shares remaining, the issuer should report those pre-paid shares that remain. 

Example: An issuer sold 1,000,000 shares, and had 1,250,000 shares which were pre-paid because they had previously 

been registered pursuant to rule 24e-2. Item 5(i) should show the aggregate sale price was 0, and Item 6 should show that 

1,000,000 pre-paid shares were used and that 250,000 pre-paid shares remain. 

D. Computation of Interest Due if Form is Filed Late 

1. Item 7 – Section 24(f) requires any issuer that pays its registration fee after the Due Date (see Instruction A.2) to pay 

interest to the Commission on fees that are not paid on time. The payment of interest does not preclude the Commission 

from bringing an action to enforce the requirements of section 24(f). Under section 11 of the Debt Collection Act [31 U.S.C. 

3717(a)], the interest rate is published by the Secretary of the Treasury. The rate is computed annually and is effective on 

January 1 each year. In some circumstances the rate may be changed on a quarterly basis. Filers owing interest should 

verify the current interest rate. Filers can find the rate by looking for the “current value of funds rate” on the Treasury 

Department’s Financial Management Service Internet site at http://www.fms.treas.gov, or by calling (202) 874-6995. 

2. The interest is assessed only on the amount of the registration fee due, and begins to accrue on the day after the Due 

Date. The amount of interest due should be calculated based on the interest rate in effect at the time the interest payment 

is made using the following formula: 

I = (X) (Y) (Z/365) 

where: 

I = Amount of interest due 

X = Amount of registration fee due 

Y = Applicable interest rate, expressed as a fraction 

Z = Number of days by which the registration fee payment is late 

E. Signature 

The Form must be signed on behalf of the issuer by an authorized officer of the issuer. See rule 302 of Regulation S-T [17 

CFR 232.302] regarding signatures on forms filed electronically. 

F. SEC’s Collection of Information 

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it 

displays a currently valid control number. Filing of this Form is mandatory. The principal purpose of this collection of 

information is to enable issuers to calculate the registration fee payable to the Commission. The Commission estimates that 

the burden for completing the Form will be approximately 2 hours per filing. Any member of the public may direct to the 

Commission any comments concerning the accuracy of the burden estimate of this Form, and any suggestions for reducing 

this burden. This collection of information has been reviewed by the Office of Management and Budget in accordance with 

the clearance requirements of 44 U.S.C. § 3507. The responses to the collection of information will not be kept confidential. 

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