24 3 9 Notice to Shareholder of Undistributed OMB No. 1545-0145
Form Long-Term Capital Gains Copy C
Department of the Treasury For calendar year 1990 or other tax year of the regulated investment company
Internal Revenue Service beginning... ee eee eee , 1990, andending _..-.-..-.e-eeee oC For shareholder's records
Shareholder's identitying number Regulated Investment company’s Identifying number
‘Sharenolder’s name, address, and ZIP code Regulated investment company’s name, address, and ZIP code
1 Undistributed tong-term capital gains for the year to be included in shareholder’sincome . eo
2 Tax paid by the company on the gains shown on line 1. . Ghareholder: See instructions on back of Copy c for

claiming credit or refund of this tax.) $



See Instructions for Shareholder on Back of Copy C


Instructions for Shareholder
Gestion references are to the Internal Revenue
‘ode.

The regulated investment company (RIC) named
on the front of this form has elected under the
Internal Revenue Code to keep and pay income
tax on certain net capital gain income it received
during its tax year. As a shareholder, you are
required to report your share of this gain on your
tax return. This income is not reported to you on
Form 1099-DiVv,

Shareholders who are individuals must report
the line 1 amount on Schedule D (Form 1040),
Part II Long-Term Capital Gains and Losses.
Shareholders that are corporations must report
this amount on Schedule D (Form 1120), Part I!
Long-Term Capital Gains and Losses. See Pub.
564, Mutual Fund Distributions,

Line 2 of this form contains your share of the
tax paid by the RIC on the net capital gain income
it did not distribute. You can get a refund or
credit of this tax as follows:

@ Individuals, Fiduciaries, Partnerships, and
Corporations.—See the instructions for your tax
return.

@ Nonresident Aliens.—See Form 1040NR.

© Foreign Corporations. —See Form 1120F.

@ Exempt Organization ind Certain
Trustees. —Organizations exempt from tax
under section 501(a) (and to which section 511
does not apply) should claim their refund by filing
Form 990-T, Exempt Organization Business
income Tax Return, as follows: (1) Compiete the
heading (using the name and EIN of the exempt
organization) and signature area, (2) enter the
refund or credit on the appropriate lines, and (3)
indicate at the top of the return “Claim for
Refund Shown on Form 2439.”

Trustees for Individual Retirement Accounts
(IRA) described in section 408 (including a
Custodial account described in section 308(h))
should file a single composite Form 990-T to
gam their refund. See the instructions for Form

Th

Caution: A trustee or custodian of an IRA should
not send a copy of Form 2433 to the owner of
the IRA. t

@ Nominees.— it you are not the actual owner of
the shares for which this form is issued, you must
take the following actions within 90 days after

3 US. GOVERNMENT PRINTING OFFICE: 1900-265-008

EGS

the close of the investment company’s tax year (A
nominee acting as a custodian of a unit
investment trust described in section 851(f1)
has 70 days. Nominee residents of a foreign
country have 150 days.)

(1) Complete all three copies of Form 2439 for
each owner. The total undistributed long-term
capital gain and tax shown on Form 243S prepared
for each owner should agree with the amounts on
the Copy B that you received from the RIC. You
can get Form 2439 from mast IRS offices.

(2) Enter your name as “Nominee” and your
address, as well as that of the RIC, in the block
Provided for the RIC.

(3) Write the word Nominee” in the upper
right corner of the Copy B that you receive from
the RIC.

(4) Attach Copy A of the form you complete to
the Copy B you receive from the RIC.

(5) File them with your Internal Revenue
Service Center. (If you are a resident of a foreign
country, file them with the Internal Revenue
Service Center, Philadelphia, PA 19255.)

(6) Give the actual owner copies B and C of the
forms you prepare.


rom 2 4 39 Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Copy A
Department of the Treasury For calendar year 1990 or other tax year of the regulated investment company Attach to Form 1120-RIC
Internal Revenue Service beginning... 2. ..-22-----eee , 1990, andending 2. se ees 19. 1990
‘Shareholder's identifying number Regulated Investment company’s identifying number
Shareholder's name, address, and ZIP code Regulated investment company’s name, address, and ZIP code
1 Undistributed long-term capital gains for the year to be included in shareholder’sincome . $

2. Tax paid by the company on the gains shown on line 1. - Shareholder: See instructions on back of 1 Coy Cc ‘for
claiming credit or refund of this tax.) .

For Paperwork Reduction Act Notice, see back of Copy h


Instructions for Regulated
Investment Company

(Section references are to the Internal
Revenue Code.)

Paperwork Reduction Act Notice.— We ask
for the information on this form to carry out the
Internal Revenue laws of the United States. You
are required to give us this information. We
need it to ensure that you are complying with
these laws and to aliow us to figure and collect
the right amount of tax.

The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time is:

Recordkeeping » 1hr., 55 min.
Learning about the
lawortheform . . 6 min.

Preparing and sendin;
theformtoIRS .

If you have comments concerning the
accuracy of these time estimates or
‘Suggestions for making this form more simple,
we would be happy to hear from you. You can
write to both IRS and the Office of
Management and Budget at the addresses
listed in the instructions for Form 1120-RIC.

1. Complete all three copies of this form for
each shareholder for whom the RIC paid tax on
undistributed capital gains designated under
section 852(bX3)(D).

2. Type or print the shareholder's name,
address (including ZIP code), and social
security number. If other than an individual,
enter the employer identification number
(EIN). (However, if a shareholder is an
individual retirement arrangement (IRA), enter

8 min.

the identifying number of the IRA trust. Do not
enter the social security number of the person
for whom the IRA is maintained.)

3. Type or print the name, address
(including ZIP code), and EIN of the fund as
shown on Form 2438, Regulated Investment
Company Undistributed Capital Gains Tax
Return.

4. Enter on line 1 the shareholder's share
of undistributed capital gains included on line
11, Form 2438.

5. Enter on line 2 the amount of tax paid on
the amount shown on line 1 of Form 2439.

6. Give copies B and C to the shareholder
by the 60th day after the close of the
company’s tax year.

7. When Form 1120-RIC, U.S. Income Tax
Return for Regulated Investment Companies,
is filed, attach Copy A of all Forms 2439,


2 4 3 9 Notice to Shareholder of Undistributed OMB No. 1845-0145

Form Long-Term Capital Gains Copy B

For calends 1990 or oth f the ted t To be attached to shareholder's income
Department of the Treasury or calender year or other tax year of the regulated investment company tax return for the tax year that includes
Internal Revenue Service beginning .........-.------- - 1990, and ending... ..----------+ 19. the last day of the company’s tax year.
Shareholder's identifying number Regulated investment company’s identifying number
Shareholder’s name, address, and ZIP code Regulated investment company’s name, address, and ZIP code
1 Undistributed long-term capital gains for the year to be included in shareholder's income . . $

2 Tax paid by the company on the gains shown on line 1. (Shareholder: See instructions on back of 2f Copy C c for
claiming credit or refund of this tax.).