May the 

the pre

instruct

Year of RIC status C Employer 

election

A Name of fund

Please

type or

print

Number, street, and room or suite no. (If a P.O. box, see page 6 of instructions.) D Total asse

Date fund was established

(see instructions)

B

City or town, state, and ZIP code

$

(1) Final return (3) Address change (4) Amended retu

F Check if the fund is a personal holding company (attach Sch. PH) or if the fund is not in compliance with Regs. sec. 1.852-6 for t

Part I—Investment Company Taxable Income (see instructions)

1 Dividends 1

2 Interest 2

3 Net foreign currency gain or (loss) from section 988 transactions (attach schedule) 3

4 Payments with respect to securities loans 4

Excess of net short-term capital gain over net long-term capital loss from Schedule D (Form

1120), line 12 (attach Schedule D (Form 1120))

5

Income

5

6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) 6

7 Other income (see page 6 of instructions—attach schedule) 7

8 Total income. Add lines 1 through 7  8

9 Compensation of officers (Schedule E, line 2) 9

10 10 Salaries and wages (less employment credits)

11 Rents 11

12 12 Taxes and licenses

13 Interest 13

14 Depreciation (attach Form 4562) 14

15 Advertising 15

16 Registration fees 16

17 Insurance 17

18 Accounting and legal services 18

Deductions (see instructions)

19 Management and investment advisory fees 19

20 Transfer agency, shareholder servicing, and custodian fees and expenses 20

21 Reports to shareholders 21

22 Other deductions (see page 8 of instructions—attach schedule) 22

23 Total deductions. Add lines 9 through 22  23

24 Taxable income before deduction for dividends paid. Subtract line 23 from line 8 24

25 Less: Deduction for dividends paid (Schedule A, line 6a) 25

26 Investment company taxable income. Subtract line 25 from line 24 26

Total tax 27 27 (Schedule J, line 8)

28 Payments: a 2003 overpayment credited to 2004 28a

b 2004 estimated tax payments 28b

c Less 2004 refund applied for on Form 4466 28c ( ) d Bal  28d

e Tax deposited with Form 7004 28e

Credit for tax paid on undistributed capital gains (attach Form 2439) 28f f

g Credit for Federal tax paid on fuels (attach Form 4136) 28g 28h

29 Estimated tax penalty (see instructions). Check if Form 2220 is attached  29

Tax and Payments

30 Tax due. If line 28h is smaller than the total of lines 27 and 29, enter amount owed 30

31 Overpayment. If line 28h is larger than the total of lines 27 and 29, enter amount overpaid 31

32 32

U.S. Income Tax Return for 

Regulated Investment Companies

Form 1120-RIC

 See separate instructions. Department of the Treasury

Internal Revenue Service

Enter amount of line 31 you want: Credited to 2005 estimated tax 

For calendar year 2004 or tax year beginning , 2004, and ending , 20

Cat. No. 64140B

Refunded 

Form 

E Check applicable boxes: (2) Name change

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my know

correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Sign

Here

Signature of officer Date Title

Date Prepar

Preparer’s

signature

Check if

self-employed

Paid

Preparer’s

Use Only

Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no. ( 

 







For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Dividends paid in the 12-month period following the close of the tax year

that the fund elects to treat as paid during the tax year under section 855(a)

Form 1120-RIC (2004) 

Part II—Tax on Undistributed Net Capital Gain Not Designated Under Section 852(b)(3)(D)

1 Net capital gain from Schedule D (Form 1120), line 13 (attach Schedule D (Form 1120)) 1

2 Less: Capital gain dividends from Schedule A, line 6b 2

3 Amount subject to tax. Subtract line 2 from line 1 3

4 Capital gains tax. Multiply line 3 by 35% (.35). Enter tax here and on line 3b, Schedule J 4

Deduction for Dividends Paid (Do not include exempt-interest dividends or capital 

reported on Form 2438, line 9b; see instructions).

Dividends paid (other than dividends paid after the end of the tax year). Do

not include dividends considered paid in the preceding tax year under section

852(b)(7) or 855(a), or deficiency dividends as defined in section 860

1

1

2

2

Dividends declared in October, November, or December and deemed

paid on December 31 under section 852(b)(7)

3

3

4 Consent dividends (section 565) (attach Forms 972 and 973) 4

5 Foreign tax paid deduction (section 853(b)(1)(B)), if applicable 5

Information Required With Respect to Income From Tax-Exempt Obligations

Did the fund qualify under section 852(b)(5) to pay exempt-interest dividends for 2004?  

If “Yes,” complete lines 2 through 5. If “No,” go to Schedule E. (see instructions)

Amount of interest excludible from gross income under section 103(a) 2

1

Amounts disallowed as deductions under sections 265 and 171(a)(2) 3

2

Net income from tax-exempt obligations. Subtract line 3 from line 2 4

3

Amount of line 4 designated as exempt-interest dividends

4

5

Compensation of Officers (see instructions for line 9, Part I)

Note: Complete Schedule E only if total receipts (line 8, Part I, plus net capital gain from line 1, Part 

Form 2438) are $500,000 or more.

(d) Percent of fund

stock owned

(c) Percent of time

devoted to business

(e

co

(b) Social security

number (a) Name of officer

% %

% %

2 Total compensation of officers. Enter here and on line 9, Part I 2

Tax Computation (see instructions)

1 Check if the fund is a member of a controlled group (see sections 1561 and 1563) 

If the box on line 1 is checked, enter the fund’s share of the $50,000, $25,000, and $9,925,000

taxable income brackets (in that order):

2a

(1) $ (2) $

b Enter the fund’s share of:

3a Tax on investment company taxable income 3a

b Capital gains tax. Enter amount from line 4, Part II, above 3b

d Income tax. Add lines 3a through 3c 3d

4a Foreign tax credit (attach Form 1118) 4a

General business credit. Check box(es) and indicate which forms are

attached: Form 3800 Form(s) (specify) 

b

4c

Credit for prior year minimum tax (attach Form 8827) 4d

c

4e

d

Total credits. Add lines 4a through 4d

5 Subtract line 4e from line 3d 5

6 Personal holding company tax (attach Schedule PH (Form 1120)) 6

7 Other taxes. Check if from: 7

8

Alternative minimum tax (attach Form 4626)

8 Total tax. Add lines 5 through 7. Enter here and on line 27, Part I

Schedule A

Schedule B

Schedule J

Schedule E

1

5

Deduction for dividends paid:

Ordinary dividends. Add lines 1 through 5 of column (a). Enter here and on line 25, Part I

Capital gain dividends. Add lines 1 through 4 of column (b). Enter here

and on line 2, Part II, above

(a) Ordinary dividends (b) Cap

6

6a

6b

a

b

Nonconventional source fuel credit

QEV credit (attach Form 8834) 4b

e

(3) $

(2) Additional 3% tax (not more than $100,000) $

$

Check:

(1) Additional 5% tax (not more than $11,750)

Important: Members of a controlled group, see instructions.

c 3c

Form 

Form 4255 Form 8611 Other (attach schedule)
Form 1120-RIC (2004) 

Other Information (see instructions) 

2 At the end of the tax year, did the RIC own, directly or indirectly, 50% or more of the voting stock of a domestic corp

(1)

During this tax year, did the fund pay dividends (other than stock dividends and distributions in exchange for 

excess of the fund’s current and accumulated earnings and profits? (see sections 301 and 316)

If “Yes,” file Form 5452.

Check method of accounting:

Cash

Accrual

Other (specify) 

Check this box if the fund issued publicly offered debt instruments with original issue discount 

If checked, the fund may have to file Form 8281.

Enter the amount of tax-exempt interest received or accrued during the tax year. 

If this return is being filed for a series fund (as defined in section 851(g)(2)), enter

The name of the regulated investment company in which the fund is a series 

The date the regulated investment company was incorporated or organized 

Section 853 election. Check this box if the fund meets the requirements of section 853(a) and section 901(k) and 

to pass through the deduction or credit for foreign taxes it paid to its shareholders. See the instruc

for additional details and requirements 

Regulations section 1.852-11 election. Check this box if, for purposes of computing taxable income, the fund 

under Regulations section 1.852-11(f)(1) to defer all or part of its post-October capital loss or post-October cu

loss for this tax year 

If the election is made, enter the amounts deferred:

Post-October capital loss 

Post-October currency loss 

Schedule K

3

4

a

b

c

5

6

7

8

9

10

11

Note: If the corporation, at any time during the tax year, had assets or operated a business in a foreign country or U.S. po

it may be required to attach Schedule N (Form 1120), Foreign Operations of U.S. Corporations, to this return. See Sc

for more details.

1

At any time during the tax year, did one foreign person own, directly or indirectly, at least 25% of:

The total voting power of all classes of stock of the fund entitled to vote or

The total value of all classes of stock of the fund?

a

b

a

b

Percentage owned 

$

(2) Owner’s country 

The fund may have to file Form 5472. Enter number of Forms 5472 attached 

a

b

Is the RIC a subsidiary in a parent-subsidiary controlled group?

If “Yes,” enter the employer identification number and the name of the parent corporation 

At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly

more of the RIC’s voting stock? (For rules of attribution, see section 267(c).)

If “Yes,” attach a schedule showing name and identification number. (Do not include any information already ent

above.) Enter percentage owned 

If “Yes,” attach a schedule showing (a) name and identification number, (b) percentage owned, and (c) taxable in

(loss) before a net operating loss (NOL) and special deductions of such corporation for the tax year ending with 

your tax year. 

If “Yes,” enter:

(For rules of attribution, see section 267(c).)

Form 
Form 1120-RIC (2004) 

Beginning of tax year End of tax 

(a) (b) (c) 

Assets

( ) ( ) b Less allowance for bad debts

3 U.S. government obligations

4 Tax-exempt securities (see page 13 of instructions)

5 Other current assets (attach schedule)

6 Loans to shareholders

7 Mortgage and real estate loans

8 Other investments (attach schedule)

9a Buildings and other fixed depreciable assets

( ) ( ) b Less accumulated depreciation

10 Land (net of any amortization)

11a Intangible assets (amortizable only)

b Less accumulated amortization ( ) ( )

12 Other assets (attach schedule)

13 Total assets

Liabilities and Shareholders’ Equity

14 Accounts payable

15 Mortgages, notes, bonds payable in less than 1 year

16 Other current liabilities (attach schedule)

17 Loans from shareholders

18 Mortgages, notes, bonds payable in 1 year or more

19 Other liabilities (attach schedule)

20 Capital stock

21 Additional paid-in capital

22 Retained earnings—Appropriated (attach schedule)

23 Retained earnings—Unappropriated

25 Less cost of treasury stock ( ) ( 

26 Total liabilities and shareholders’ equity

Reconciliation of Income (Loss) per Books With Income per Return (see instruc

Analysis of Unappropriated Retained Earnings per Books (Schedule L, line 23)

Schedule M-2

Schedule M-1

Schedule L

Income recorded on books this year

not included on this return (itemize):

7

Tax-exempt interest

Deductions on this return not charged

against book income this year (itemize):

8

Expenses recorded on books this year not

deducted on this return (itemize):

5

a Depreciation 

b

a Depreciation 

Expenses allocable to tax-exempt interest

income $

b

d Travel and entertainment $

9 Net capital gain from Form 2438, line 9a

10 If the fund did not file Form 2438, enter

the net capital gain from Schedule D

(Form 1120), line 13. Otherwise, enter -0-

6 Add lines 1 through 5

1 Balance at beginning of year 5 Distributions: a Cash

2 Net income (loss) per books b Stock

3 Other increases (itemize): c Property

6 Other decreases (itemize):

7 Add lines 5 and 6

4 8 Add lines 1, 2, and 3 Balance at end of year (line 4 less line 7)

1 Net income (loss) per books

2 Federal income tax (less built-in gains tax)

3 Excess of capital losses over capital gains

Income subject to tax not recorded on

books this year (itemize):

4

c Section 4982 tax

11 Add lines 7 through 10

12 Investment company taxable income

(line 26, Part I)—line 6 less line 11

1 Cash 

2a Trade notes and accounts receivable

Deduction for dividends

paid (line 25, Part I)

Note: The fund is not required to complete Schedules M-1 and M-2 if the total assets on Schedule L, line 13, column (d), are 

$

$

$ 

$

$ 

Balance Sheets per Books

24 Adjustments to shareholders’ equity (attach schedule)

Form