# EDGAR Filing Document

**Accession Number:** 0000882381
**File Stem:** 0000945621-26-000379
**Filing Date:** 2026-2
**Character Count:** 22396
**Document Hash:** e51d7276e65dd02a9df449c153f45005
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000945621-26-000379.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000945621-26-000379

**CONFORMED SUBMISSION TYPE**: N-8F

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260224

**DATE AS OF CHANGE**: 20260223

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MORGAN STANLEY INCOME OPPORTUNITIES FUND
- **CENTRAL INDEX KEY:** 0000882381

**ORGANIZATION NAME:**
- **EIN:** 133647664
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** N-8F
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-06515
- **FILM NUMBER:** 26666947

**BUSINESS ADDRESS:**
- **STREET 1:** 1585 BROADWAY
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 800-548-7786

**MAIL ADDRESS:**
- **STREET 1:** 1585 BROADWAY
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MORGAN STANLEY GLOBAL FIXED INCOME OPPORTUNITIES FUND
- **DATE OF NAME CHANGE:** 20120307

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MORGAN STANLEY FIXED INCOME OPPORTUNITIES FUND
- **DATE OF NAME CHANGE:** 20111220

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MORGAN STANLEY FLEXIBLE INCOME TRUST
- **DATE OF NAME CHANGE:** 20030711

#### UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> Washington, D.C. 20549

#### FORM N-8F
**Application for Deregistration of Certain Registered Investment Companies**.

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|:---|:---|:---|:---|:---|
| I. | **General Identifying Information** | **General Identifying Information** | **General Identifying Information** | **General Identifying Information** |
| 1. | Reason fund is applying to deregister (check *only one*; for descriptions, *see* Instruction 1 above): | Reason fund is applying to deregister (check *only one*; for descriptions, *see* Instruction 1 above): | Reason fund is applying to deregister (check *only one*; for descriptions, *see* Instruction 1 above): | Reason fund is applying to deregister (check *only one*; for descriptions, *see* Instruction 1 above): |
|  | ⌧ | **Merger** | **Merger** | **Merger** |
|  | □ | **Liquidation** | **Liquidation** | **Liquidation** |
|  | □ | **Abandonment of Registration** | **Abandonment of Registration** | **Abandonment of Registration** |
|  |  | (Note: Abandonments of Registration answer *only* questions 1 through 15, 24 and 25 of this form and complete verification at the end of the form.) | (Note: Abandonments of Registration answer *only* questions 1 through 15, 24 and 25 of this form and complete verification at the end of the form.) | (Note: Abandonments of Registration answer *only* questions 1 through 15, 24 and 25 of this form and complete verification at the end of the form.) |
|  | □ | Election of status as a **Business Development Company**<br> (Note: Business Development Companies answer *only* questions 1 through 10 of this form and complete verification at the end of the form.) | Election of status as a **Business Development Company**<br> (Note: Business Development Companies answer *only* questions 1 through 10 of this form and complete verification at the end of the form.) | Election of status as a **Business Development Company**<br> (Note: Business Development Companies answer *only* questions 1 through 10 of this form and complete verification at the end of the form.) |
| 2. | Name of fund: Morgan Stanley Income Opportunities Fund | Name of fund: Morgan Stanley Income Opportunities Fund | Name of fund: Morgan Stanley Income Opportunities Fund | Name of fund: Morgan Stanley Income Opportunities Fund |
| 3. | Securities and Exchange Commission File No.: 811-06515 | Securities and Exchange Commission File No.: 811-06515 | Securities and Exchange Commission File No.: 811-06515 | Securities and Exchange Commission File No.: 811-06515 |
| 4. | Is this an initial Form N-8F or an amendment to a previously filed Form N-8F? | Is this an initial Form N-8F or an amendment to a previously filed Form N-8F? | Is this an initial Form N-8F or an amendment to a previously filed Form N-8F? | Is this an initial Form N-8F or an amendment to a previously filed Form N-8F? |
|  | ⌧ | Initial Application | □ <br>| Amendment |
| 5. | Address of Principal Executive Office (include No. & Street, City, State, Zip Code): | Address of Principal Executive Office (include No. & Street, City, State, Zip Code): | Address of Principal Executive Office (include No. & Street, City, State, Zip Code): | Address of Principal Executive Office (include No. & Street, City, State, Zip Code): |
|  |  | Morgan Stanley Income Opportunities Fund<br> c/o Morgan Stanley Investment Management Inc.<br> 1585 Broadway<br> New York, New York 10036 | Morgan Stanley Income Opportunities Fund<br> c/o Morgan Stanley Investment Management Inc.<br> 1585 Broadway<br> New York, New York 10036 | Morgan Stanley Income Opportunities Fund<br> c/o Morgan Stanley Investment Management Inc.<br> 1585 Broadway<br> New York, New York 10036 |
| 6. | Name, address and telephone number of individual the Commission staff should contact with any questions regarding this form: | Name, address and telephone number of individual the Commission staff should contact with any questions regarding this form: | Name, address and telephone number of individual the Commission staff should contact with any questions regarding this form: | Name, address and telephone number of individual the Commission staff should contact with any questions regarding this form: |
|  |  | Deidre E. Walsh, Esq.<br> Morgan Stanley Investment Management Inc.<br> 1 Post Office Square<br> Boston, Massachusetts 02109<br> Tel: +1 617-672-8579 | Deidre E. Walsh, Esq.<br> Morgan Stanley Investment Management Inc.<br> 1 Post Office Square<br> Boston, Massachusetts 02109<br> Tel: +1 617-672-8579 | Deidre E. Walsh, Esq.<br> Morgan Stanley Investment Management Inc.<br> 1 Post Office Square<br> Boston, Massachusetts 02109<br> Tel: +1 617-672-8579 |

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|:---|:---|:---|
| 7. | Name, address and telephone number of individual or entity responsible for maintenance and preservation of fund records in accordance with rules 31a-l and 31a-2 under the Act [17 CFR 270.31a-l, 31a-2]: | Name, address and telephone number of individual or entity responsible for maintenance and preservation of fund records in accordance with rules 31a-l and 31a-2 under the Act [17 CFR 270.31a-l, 31a-2]: |
|  |  | NOTE: Once deregistered, a fund is still required to maintain and preserve the records described in rules 31a-l and 3la-2 for the periods specified in those rules. |
|  |  | State Street Bank and Trust Company<br> One Congress Street<br> Boston, MA 02114<br> (records relating to its function as custodian and sub-administrator to Morgan Stanley Income Opportunities Fund)<br> (617) 537-4748<br>SS&C Global Investor and Distribution Solutions, Inc.<br> 333 W 11<sup>th</sup> Street<br> Kansas City, MO 64105<br> (records relating to its function as transfer agent and dividend disbursing agent to Morgan Stanley Income Opportunities Fund)<br> (800) 548-7786<br>Morgan Stanley Investment Management Inc.<br> 1633 Broadway<br> New York, NY 10019<br> (records relating to its function as investment adviser and administrator to Morgan Stanley Income Opportunities Fund)<br> (800) 869-6397<br>Morgan Stanley Investment Management Inc.<br> 1585 Broadway<br> New York, NY 10036<br> (records relating to its function as investment adviser and administrator to Morgan Stanley Income Opportunities Fund)<br> (800) 869-6397 |
| 8. | Classification of fund (check only one): | Classification of fund (check only one): |
|  | ⌧ | Management company; |
|  | □ | Unit investment trust; or |
|  | □ | Face-amount certificate company. |
| 9. | Subclassification if the fund is a management company (check only one): | Subclassification if the fund is a management company (check only one): |
|  | ⌧ | Open-end &nbsp;&nbsp;&nbsp;&nbsp; ☐&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Closed-end |
| 10. | State law under which the fund was organized or formed (*e.g.*, Delaware, Massachusetts): | State law under which the fund was organized or formed (*e.g.*, Delaware, Massachusetts): |
|  |  | Massachusetts |

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|:---|:---|:---|
| 11. | Provide the name and address of each investment adviser of the fund (including sub-advisers) during the last five years, even if the fund's contracts with those advisers have been terminated: | Provide the name and address of each investment adviser of the fund (including sub-advisers) during the last five years, even if the fund's contracts with those advisers have been terminated: |
|  | Morgan Stanley Investment Management Inc.<br> 1585 Broadway<br> New York, New York 10036<br>Morgan Stanley Investment Management Limited<br> 25 Cabot Square, Canary Wharf<br> London, E14 4QA, England | Morgan Stanley Investment Management Inc.<br> 1585 Broadway<br> New York, New York 10036<br>Morgan Stanley Investment Management Limited<br> 25 Cabot Square, Canary Wharf<br> London, E14 4QA, England |
| 12. | Provide the name and address of each principal underwriter of the fund during the last five years, even if the fund's contracts with those underwriters have been terminated: | Provide the name and address of each principal underwriter of the fund during the last five years, even if the fund's contracts with those underwriters have been terminated: |
|  | Morgan Stanley Distribution, Inc.<br> 1585 Broadway<br> New York, New York 10036 | Morgan Stanley Distribution, Inc.<br> 1585 Broadway<br> New York, New York 10036 |
| 13. | If the fund is a unit investment trust ("UIT") provide: | If the fund is a unit investment trust ("UIT") provide: |
|  | (a) | Depositor's name(s) and address(es): |
|  | (b) | Trustee's name(s) and address(es): |
| 14. | Is there a UIT registered under the Act that served as a vehicle for investment in the fund (*e.g.*, an insurance company separate account)? | Is there a UIT registered under the Act that served as a vehicle for investment in the fund (*e.g.*, an insurance company separate account)? |
|  | □ Yes&nbsp;&nbsp;&nbsp;&nbsp;  | ☒ No |
|  | If Yes, for each UIT state: | If Yes, for each UIT state: |
|  | Name(s): | Name(s): |
|  | File No. : 811- | File No. : 811- |

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| | | | |
|:---|:---|:---|:---|
|  |  | Business Address: | Business Address: |
| 15. | (a) | Did the fund obtain approval from the board of directors concerning the decision to engage in a Merger, Liquidation or Abandonment of Registration? | Did the fund obtain approval from the board of directors concerning the decision to engage in a Merger, Liquidation or Abandonment of Registration? |
|  |  | ⌧&nbsp;&nbsp;&nbsp;&nbsp; Yes | □&nbsp;&nbsp;&nbsp;&nbsp; No |
|  |  | If Yes, state the date on which the board vote took place: | If Yes, state the date on which the board vote took place: |
|  |  | April 23, 2025 | April 23, 2025 |
|  |  | If No, explain: | If No, explain: |
|  | (b) | Did the fund obtain approval from the shareholders concerning the decision to engage in a Merger, Liquidation or Abandonment of Registration? | Did the fund obtain approval from the shareholders concerning the decision to engage in a Merger, Liquidation or Abandonment of Registration? |
|  |  | ⌧ Yes | □ No |
|  |  | If Yes, state the date on which the shareholder vote took place: September 15, 2025 | If Yes, state the date on which the shareholder vote took place: September 15, 2025 |
|  |  | If No, explain: | If No, explain: |

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| | | | |
|:---|:---|:---|:---|
| II. | **Distributions to Shareholders** | **Distributions to Shareholders** | **Distributions to Shareholders** |
| 16. | Has the fund distributed any assets to its shareholders in connection with the Merger or Liquidation? | Has the fund distributed any assets to its shareholders in connection with the Merger or Liquidation? | Has the fund distributed any assets to its shareholders in connection with the Merger or Liquidation? |
|  | ☒&nbsp;&nbsp;&nbsp;&nbsp; Yes<br>| □ No<br>|  |
|  | (a) | If Yes, list the date(s) on which the fund made those distributions: November 10, 2025 | If Yes, list the date(s) on which the fund made those distributions: November 10, 2025 |
|  | (b) | Were the distributions made on the basis of net assets? | Were the distributions made on the basis of net assets? |
|  |  | ⌧&nbsp;&nbsp;&nbsp;&nbsp; Yes | □&nbsp;&nbsp;&nbsp;&nbsp; No |
|  | (c) | Were the distributions made *pro rata* based on share ownership? | Were the distributions made *pro rata* based on share ownership? |
|  |  | ⌧ Yes | □&nbsp;&nbsp;&nbsp;&nbsp; No |
|  | (d) | If No to (b) or (c) above, describe the method of distributions to shareholders. For Mergers, provide the exchange ratio(s) used and explain how it was calculated: | If No to (b) or (c) above, describe the method of distributions to shareholders. For Mergers, provide the exchange ratio(s) used and explain how it was calculated: |
|  | (e) | *Liquidations only*: | *Liquidations only*: |
|  |  | Were any distributions to shareholders made in kind? | Were any distributions to shareholders made in kind? |
|  |  | □&nbsp;&nbsp;&nbsp;&nbsp; Yes | □&nbsp;&nbsp;&nbsp;&nbsp; No |
|  |  | If Yes, indicate the percentage of fund shares owned by affiliates, or any other affiliation of shareholders: | If Yes, indicate the percentage of fund shares owned by affiliates, or any other affiliation of shareholders: |

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| | | |
|:---|:---|:---|
| 17. | *Closed-end funds only:*<br> Has the fund issued senior securities? | *Closed-end funds only:*<br> Has the fund issued senior securities? |
|  | □&nbsp;&nbsp;&nbsp;&nbsp; Yes | □&nbsp;&nbsp;&nbsp;&nbsp; No |
|  | If Yes, describe the method of calculating payments to senior security holders and distributions to other shareholders: | If Yes, describe the method of calculating payments to senior security holders and distributions to other shareholders: |
| 18. | Has the fund distributed **all** of its assets to the fund's shareholders? | Has the fund distributed **all** of its assets to the fund's shareholders? |
|  | ⌧&nbsp;&nbsp;&nbsp;&nbsp; Yes | □&nbsp;&nbsp;&nbsp;&nbsp; No |
|  | If No, | If No, |
|  | (a) | How many shareholders does the fund have as of the date this form is filed? |
|  | (b) | Describe the relationship of each remaining shareholder to the fund: |

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| | | |
|:---|:---|:---|
| 19. | Are there any shareholders who have not yet received distributions in complete liquidation of their interests? | Are there any shareholders who have not yet received distributions in complete liquidation of their interests? |
|  | □ Yes | ⌧ No |
|  | If Yes, describe briefly the plans (if any) for distributing to, or preserving the interests of, those shareholders: | If Yes, describe briefly the plans (if any) for distributing to, or preserving the interests of, those shareholders: |

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|:---|:---|:---|:---|:---|
| III. | **Assets and Liabilities** | **Assets and Liabilities** | **Assets and Liabilities** | **Assets and Liabilities** |
| 20. | Does the fund have any assets as of the date this form is filed?<br> (*See question 18 above*) | Does the fund have any assets as of the date this form is filed?<br> (*See question 18 above*) | Does the fund have any assets as of the date this form is filed?<br> (*See question 18 above*) | Does the fund have any assets as of the date this form is filed?<br> (*See question 18 above*) |
|  | □ Yes |  | ⌧&nbsp;&nbsp;&nbsp;&nbsp; No | ⌧&nbsp;&nbsp;&nbsp;&nbsp; No |
|  | If Yes, | If Yes, | If Yes, | If Yes, |
|  | (a) | Describe the type and amount of each asset retained by the fund as of the date this form is filed: | Describe the type and amount of each asset retained by the fund as of the date this form is filed: | Describe the type and amount of each asset retained by the fund as of the date this form is filed: |
|  | (b) | Why has the fund retained the remaining assets? | Why has the fund retained the remaining assets? | Why has the fund retained the remaining assets? |
|  | (c) | Will the remaining assets be invested in securities? | Will the remaining assets be invested in securities? | Will the remaining assets be invested in securities? |
|  |  | □&nbsp;&nbsp;&nbsp;&nbsp; Yes | □&nbsp;&nbsp;&nbsp;&nbsp; Yes | □ No |

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|:---|:---|:---|
| 21. | Does the fund have any outstanding debts (other than face-amount certificates if the fund is a face-amount certificate company) or any other liabilities? | Does the fund have any outstanding debts (other than face-amount certificates if the fund is a face-amount certificate company) or any other liabilities? |
|  | □ Yes | ⌧ No |
|  | If Yes, |  |
|  | (a) | Describe the type and amount of each debt or other liability: |
|  | (b) | How does the fund intend to pay these outstanding debts or other liabilities? |

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|:---|:---|:---|:---|
| IV. | **Information About Event(s) Leading to Request For Deregistration** | **Information About Event(s) Leading to Request For Deregistration** | **Information About Event(s) Leading to Request For Deregistration** |
| 22. | (a) | List the expenses incurred in connection with the Merger or Liquidation:<br>(i) Legal expenses: $552,400<br>(ii) Accounting expenses: $7,000<br>(iii) Other expenses: $60,900<br>(A) Typesetting, printing, filing: $20,800<br>(B) Solicitation, tabulation, mailing and postage: $36,600<br>(C) Press release: $3,500<br>(iv) Total expenses (sum of lines (i) - (iii) above): $620,300 | List the expenses incurred in connection with the Merger or Liquidation:<br>(i) Legal expenses: $552,400<br>(ii) Accounting expenses: $7,000<br>(iii) Other expenses: $60,900<br>(A) Typesetting, printing, filing: $20,800<br>(B) Solicitation, tabulation, mailing and postage: $36,600<br>(C) Press release: $3,500<br>(iv) Total expenses (sum of lines (i) - (iii) above): $620,300 |
|  | (b) | How were those expenses allocated? | How were those expenses allocated? |
|  |  | These expenses were allocated to Morgan Stanley Income Opportunities Fund. | These expenses were allocated to Morgan Stanley Income Opportunities Fund. |
|  | (c) | Who paid those expenses? | Who paid those expenses? |
|  |  | <br> Morgan Stanley Income Opportunities Fund | <br> Morgan Stanley Income Opportunities Fund |
|  | (d) | How did the fund pay for unamortized expenses (if any)? | How did the fund pay for unamortized expenses (if any)? |
|  |  | Not Applicable | Not Applicable |
| 23. | Has the fund previously filed an application for an order of the Commission regarding the Merger or Liquidation? | Has the fund previously filed an application for an order of the Commission regarding the Merger or Liquidation? | Has the fund previously filed an application for an order of the Commission regarding the Merger or Liquidation? |
|  | □&nbsp;&nbsp;&nbsp;&nbsp; Yes | □&nbsp;&nbsp;&nbsp;&nbsp; Yes | ⌧ No |
|  | If Yes, cite the release numbers of the Commission's notice and order or, if no notice or order has been issued, the file number and date the application was filed: | If Yes, cite the release numbers of the Commission's notice and order or, if no notice or order has been issued, the file number and date the application was filed: | If Yes, cite the release numbers of the Commission's notice and order or, if no notice or order has been issued, the file number and date the application was filed: |

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|:---|:---|:---|
| V. | **Conclusion of Fund Business** | **Conclusion of Fund Business** |
| 24. | Is the fund a party to any litigation or administrative proceeding? | Is the fund a party to any litigation or administrative proceeding? |
|  | □&nbsp;&nbsp;&nbsp;&nbsp; Yes | ⌧ No |
|  | If Yes, describe the nature of any litigation or proceeding and the position taken by the fund in that litigation: | If Yes, describe the nature of any litigation or proceeding and the position taken by the fund in that litigation: |
| 25. | Is the fund now engaged, or intending to engage, in any business activities other than those necessary for winding up its affairs? | Is the fund now engaged, or intending to engage, in any business activities other than those necessary for winding up its affairs? |

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□&nbsp;&nbsp;&nbsp;&nbsp; Yes ⌧&nbsp;&nbsp;&nbsp;&nbsp; No <br>If Yes, describe the nature and extent of those activities:

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|:---|:---|
| VI. | **Mergers Only** |
| 26.<br> (a) | State the name of the fund surviving the Merger:<br> Eaton Vance Income Opportunities ETF |
| (b) | State the Investment Company Act file number of the fund surviving the Merger:<br> File number: 811-23820 |
| (c) | If the merger or reorganization agreement has been filed with the Commission, state the file number(s), form type used and date the agreement was filed: |
|  | Eaton Vance Income Opportunities ETF<br>SEC File Number: 333-288293<br>Accession Number: 0001104659-25-109127 |
|  | Conformed Submission Type: POS EX |
|  | Date of filing: November 10, 2025 |

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If the merger or reorganization agreement has not been filed with the Commission, provide a copy of the agreement as an exhibit to this form. <br>

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#### VERIFICATION
The undersigned states that (i) he has executed this Form N-8F application for an order under section 8(f) of the Investment Company Act of 1940 on behalf of Morgan Stanley Income Opportunities Fund, (ii) he is the Vice President of Morgan Stanley Income Opportunities Fund, and (iii) all actions by shareholders, trustees, and any other body necessary to authorize the undersigned to execute and file this Form N-8F application have been taken. The undersigned also states that the facts set forth in this Form N-8F application are true to the best of his knowledge, information and belief.

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| |
|:---|
| Signature: |
| <u>/s/ Michael Key&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> <br>|
| Name: Michael Key |
| Title: Vice President |

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