VOID CORRECTED

2

OMB No. 1545-0145

Notice to Shareholder of Undistributed

Long-Term Capital Gains

1a

1c 1d

Copy A

1f

Attach to

Form 1120-RIC

or Form 1120-REIT

For Instructions

and Paperwork

Reduction Act

Notice, see back of

Copies A and D.

Form 2439 Department of the Treasury - Internal Revenue ServiceCat. No. 11858E

Form 2439

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

Total undistributed

long-term capital gains

Qualified 5-year gain

Tax paid by the RIC or REIT on the box 1a gains

Section 1202 gain

$

For calendar year 2003, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2003, and

ending ,

(99)

20

1e

Unrecaptured sec. 1250 gain

2003

1b Post-May 5, 2003, gain

Collectibles (28%) gain
Box 1b. Enter the shareholder’s allocable portion of the amount

from box 1a attributable to post-May 5, 2003, gain. Do not

include any unrecaptured section 1250 gain, section 1202 gain,

or collectibles gain in box 1b.

Box 1d. Enter the shareholder’s allocable portion of the amount

from box 1a that has been designated as unrecaptured section

1250 gain from the disposition of depreciable real property.

Instructions for the Regulated Investment

Company and the Real Estate Investment Trust

RIC’s or REIT’s name, address, and identification number.

Type or print the name and address (including ZIP code) and the

employer identification number (EIN) of the RIC or REIT as

shown on Form 2438, Undistributed Capital Gains Tax Return.

Section references are to the Internal Revenue Code.

Box 1a. Enter the amount of undistributed capital gains from line

11, Form 2438, allocable to the shareholder.

● Complete Copies A, B, C, and D for each shareholder for

whom the regulated investment company (RIC) or real estate

investment trust (REIT) paid tax on undistributed capital gains

under section 852(b)(3)(D) or 857(b)(3)(D).

● Furnish Copies B and C of Form 2439 to the shareholder by

the 60th day after the end of the RIC’s or the REIT’s tax year.

Shareholder’s identifying number, name, and address. Type

or print the shareholder’s social security number (SSN), name,

and address (including ZIP code). If the shareholder is other than

an individual, enter the EIN. If a shareholder is an IRA, enter the

identification number of the IRA trust. Do not enter the SSN of

the person for whom the IRA is maintained.

● Attach Copy A of all Forms 2439 to Form 1120-RIC or Form

1120-REIT when it is filed at the appropriate IRS service center.

Note: If the shareholder is an individual retirement arrangement

(IRA), send Copies B and C to the trustee or custodian of the

IRA. Do not send copies to the owner of the IRA.

● Retain Copy D for your records.

(Continued on the back of Copy D.)

Reporting Information

Box 1c. Enter the shareholder’s allocable portion of the amount

from box 1a attributable to qualified 5-year gain. Qualified 5-year

gain includes only gain taken into account by the RIC or REIT

before May 6, 2003. Do not include any section 1202 gain or

collectibles gain in box 1c.
VOID CORRECTED

OMB No. 1545-0145

Copy B

Attach to the

shareholder’s

income tax return

for the tax year

that includes the

last day of the

RIC’s or REIT’s

tax year.

Form 2439 Department of the Treasury - Internal Revenue Service

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

2

Notice to Shareholder of Undistributed

Long-Term Capital Gains

1a

1c 1d

1f

Form 2439

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT Total undistributed

long-term capital gains

Qualified 5-year gain

Tax paid by the RIC or REIT on the box 1a gains

Section 1202 gain

For calendar year 2003, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2003, and

ending , 20

1e

Unrecaptured sec. 1250 gain

2003

1b Post-May 5, 2003, gain

Collectibles (28%) gain

$
Instructions for the Shareholder

Section references are to the Internal Revenue Code.

Box 2. This box contains the tax paid by the RIC or REIT on the

undistributed long-term capital gains shown in box 1a. You can

get a refund or credit of this tax as follows.

● Individuals, Nonresident Aliens, and Estates and Trusts.

See line 67 of Form 1040, line 62 of Form 1040NR, or line 24f of

Form 1041, and the related instructions.

(Continued on the back of Copy C.)

Reporting Information

Box 1a. The amount in this box is your total undistributed

long-term capital gain from your regulated investment company

(RIC) or real estate investment trust (REIT). 

Box 1b. The amount in this box is the post-May 5, 2003, portion

of the amount in box 1a. Individual filers enter this amount on

line 11, column (g), of Schedule D (Form 1040). Estates and

trusts enter this amount on line 7, column (g), of Schedule D

(Form 1041).

Box 1d. The amount in this box is the unrecaptured section

1250 gain. Individual filers and estates and trusts report this

amount on line 11 of the Unrecaptured Section 1250 Gain

Worksheet in the Instructions for Schedule D.

Box 1e. The amount in this box applies to the portion of the

amount in box 1a attributable to a section 1202 gain (sale of

qualified small business stock). Individual filers and estates and

trusts, see Exclusion of Gain on Qualified Small Business

(QSB) Stock in the Schedule D instructions.

Report the total amount as a long-term gain on the appropriate

Schedule D. For example, individuals enter this amount on line

11, column (f), of Schedule D (Form 1040). Estates and trusts

enter this amount on line 7, column (f), of Schedule D (Form

1041). Corporate filers enter this amount on line 6, Schedule D

(Form 1120). If there is an amount in box 1b, 1c, 1d, 1e, or 1f,

special instructions apply for entering those amounts on the

appropriate Schedule D. See Undistributed Capital Gains in the

Schedule D (Form 1040) and Schedule D (Form 1041)

instructions.

Box 1c. The amount in this box is the qualified 5-year gain.

Individuals enter qualified 5-year gain on line 5 of the Qualified

5-year Gain Worksheet for line 35 of Schedule D (Form 1040).

Box 1f. The amount in this box is the collectibles gain (28% rate

gain), portion of the amount in box 1a. Individual filers enter this

amount on line 4 of the 28% Rate Gain Worksheet for line 20

of Schedule D (Form 1040). Estates and trusts enter this amount

on line 4 of the 28% Rate Gain Worksheet in the Schedule D

(Form 1041) instructions.

Estates and trusts enter this amount on line 5 of the Qualified

5-year Gain Worksheet for line 32 of Schedule D (Form 1041).
VOID CORRECTED

OMB No. 1545-0145

Copy C

For shareholder’s

records.

Form 2439 Department of the Treasury - Internal Revenue Service

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

$

2

Notice to Shareholder of Undistributed

Long-Term Capital Gains

1a

1c 1d

1f

Form 2439

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT Total undistributed

long-term capital gains

Qualified 5-year gain

Tax paid by the RIC or REIT on the box 1a gains

Section 1202 gain

$

For calendar year 2003, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2003, and

ending , 20

1e

Unrecaptured sec. 1250 gain

2003

1b Post-May 5, 2003, gain

Collectibles (28%) gain
1. Complete Copies A, B, C, and D of Form 2439 for each

owner. The total undistributed long-term capital gains entered in

box 1a, the amounts entered in boxes 1b, 1c, 1d, 1e, and 1f, the

tax shown in box 2 on the Form 2439 for each owner must

agree with the amounts on Copy B that you received from the

RIC or REIT.

2. Enter your name as “Nominee” and your address in the

block for the RIC’s or REIT’s name and address, and the RIC’s

or REIT’s name and address in the same block.

3. Write “Nominee” in the upper right corner of the Copy B

you received from the RIC or REIT and attach it to the Copy A

you completed.

4. File the Copy B you received (with an attached Copy A)

with the Internal Revenue Service Center where you file your

income tax return. (If you are a resident of a foreign country, file

with the Internal Revenue Service Center, Philadelphia, PA

19255.)

Note: A trustee or custodian of an IRA should not send a copy

of Form 2439 to the owner of the IRA.

● Nominees. If you are not the actual owner of the shares for

which this form is issued, you must do the following.

5. Give the actual owner Copies B and C of the forms you

complete.

A nominee has 90 days after the close of the RIC’s or REIT’s

tax year to complete items 1 through 5 above. However, a

nominee acting as a custodian of a unit investment trust

described in section 851(f)(1) has 70 days. A nominee who is a

resident of a foreign country has 150 days.

1. Organizations exempt from tax under section 501(a) filing

Form 990-T to claim their refund of income tax paid on

undistributed long-term capital gains, or

2. Trustees for individual retirement arrangements (IRAs)

described in section 408 (including accounts described in

section 408(h)) filing a single composite Form 990-T to claim the

refund referred to above. 6. Keep Copy D for yourself.

Instructions for the Shareholder ( Continued)

● Exempt Organizations and Certain Trustees. See the

instructions for Form 990-T if it is filed by:

● S Corporations, Partnerships, and Electing Large

Partnerships. See the line 23 instructions for Schedule K-1 of

Form 1120S, the line 25 instructions for Schedule K-1 of Form

1065, or the line 27 instructions for Form 1065-B.

● Corporations (other than S Corporations). See line 32f

of Form 1120 (line 28f of Form 1120-A) or line 6f of

Form 1120-F, and the related instructions. All other

corporations report this amount on the line designated as

“Credit for tax paid on undistributed capital gains.”
VOID CORRECTED

OMB No. 1545-0145

Copy D

Form 2439 Department of the Treasury - Internal Revenue Service

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

For records of the

regulated

investment

company or the

real estate

investment trust. 2

Notice to Shareholder of Undistributed

Long-Term Capital Gains

1a

1c 1d

1f

Form 2439

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT Total undistributed

long-term capital gains

Qualified 5-year gain

Tax paid by the RIC or REIT on the box 1a gains

Section 1202 gain

$

For calendar year 2003, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2003, and

ending , 20

1e

Unrecaptured sec. 1250 gain

2003

1b Post-May 5, 2003, gain

Collectibles (28%) gain
Box 1e. The section 1202 gain is the portion of box 1a that is

attributable to the sale or exchange by the RIC of qualified small

business stock issued after August 10, 1993, and held for more

than 5 years. Enter the shareholder’s allocable portion of the

amount from box 1a attributable to a section 1202 gain. In

addition, attach a statement that reports separately for each

designated section 1202 gain: the amount of the section 1202

gain, the name of the corporation that issued the stock, the

dates on which the RIC acquired and sold the stock, and the

shareholder’s portion of the RIC’s adjusted basis and sales price

of the stock.

Preparing and sending

the form to the IRS 40 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would

be happy to hear from you. You can write to the IRS at the

address listed in the Instructions for Form 1120-RIC or Form

1120-REIT.

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 the information. We need it

Box 2. Enter the tax paid on the amount in box 1a.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated average

time is:

Recordkeeping 2 hr., 52 min.

Learning about the

law or the form 35 min.

You are not required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

Instructions for the Regulated Investment

Company and the Real Estate Investment Trust

( Continued)

Box 1f. Enter the shareholder’s allocable portion of the amount

from box 1a attributable to collectibles gain (28% rate gain). 

Do not include any section 1202 gain in box 1f.

to ensure that you are complying with these laws and to allow

us to figure and collect the right amount of tax.