# EDGAR Filing Document

**Accession Number:** 0001572617
**File Stem:** 0000940400-26-010026
**Filing Date:** 2026-3
**Character Count:** 86799
**Document Hash:** 8aaeb84e2bddce1b6f5358a3d2157f66
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000940400-26-010026.hdr.sgml**: 20260313

**ACCESSION NUMBER**: 0000940400-26-010026

**CONFORMED SUBMISSION TYPE**: N-CEN

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260313

**DATE AS OF CHANGE**: 20260313

**EFFECTIVENESS DATE**: 20260313

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Virtus Event Opportunities Trust
- **CENTRAL INDEX KEY:** 0001572617

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-CEN
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-22818
- **FILM NUMBER:** 26751396

**BUSINESS ADDRESS:**
- **STREET 1:** 101 MUNSON STREET
- **CITY:** GREENFIELD
- **STATE:** MA
- **ZIP:** 01301
- **BUSINESS PHONE:** 800-243-1574

**MAIL ADDRESS:**
- **STREET 1:** ONE FINANCIAL PLAZA
- **STREET 2:** 26TH FLOOR
- **CITY:** HARTFORD
- **STATE:** CT
- **ZIP:** 06103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Westchester Capital Funds
- **DATE OF NAME CHANGE:** 20130320

## Series and Classes Contracts Data

### Virtus Westchester Event-Driven Fund (Series ID: S000040968)

| Class ID   | Class Name   | Ticker Symbol   |
|:---|:---|:---|
| C000127094 | Class A      | WCERX           |
| C000127095 | Class I      | WCEIX           |

### Virtus Westchester Credit Event Fund (Series ID: S000059351)

| Class ID   | Class Name   | Ticker Symbol   |
|:---|:---|:---|
| C000194735 | Class I      | WCFIX           |
| C000194736 | Class A      | WCFRX           |

## Internal

Report of Independent Registered Public Accounting Firm<br>To the Board of Trustees of Virtus Event Opportunities Trust and Shareholders of Virtus Westchester Credit Event Fund and Virtus Westchester Event-Driven Fund<br>In planning and performing our audits of the financial statements of Virtus Westchester Credit Event Fund and Virtus Westchester Event-Driven Fund (constituting Virtus Event Opportunities Trust, hereafter collectively referred to as the "Funds"), as of and for the year ended December 31, 2025, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Funds' internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Funds' internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control over financial reporting.<br>The management of the Funds is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company's assets that could have a material effect on the financial statements.<br>Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.<br>A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis.<br>Our consideration of the Funds' internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Funds' internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of December 31, 2025.<br>This report is intended solely for the information and use of the Board of Trustees of Virtus Event Opportunities Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.<br>/s/PricewaterhouseCoopers LLP<br> February 23, 2026<br>

PricewaterhouseCoopers LLP, Two Commerce Square, Suite 1800, 2001 Market Street, Philadelphia, PA 19103-7042 T: (267) 330 3000, www.pwc.com/us

# Form N-CEN: Annual Report for Registered Investment Companies

## N-CEN: Filer Information
**Submission Type:** N-CEN
**CIK:** 0001572617

## N-CEN: Series/Class (Contract) Information

**Series ID Record:1**
- **Series ID:** S000059351

**Series ID Record:2**
- **Series ID:** S000040968

**Class ID Record:1**
- **Class ID:** C000194736

**Class ID Record:2**
- **Class ID:** C000194735

**Class ID Record:3**
- **Class ID:** C000127095

**Class ID Record:4**
- **Class ID:** C000127094

### N-CEN: Part A: General Information

**Item A.1.a - Report for period ending:** 2025-12-31

**Item A.1.b - Does this report cover a period of less than 12 months?:** No

## N-CEN: Part B: Information About the Registrant

- **Item B.1.a - Full name of Registrant:** Virtus Event Opportunities Trust

- **Item B.1.b - Investment Company Act file number:** 811-22818

- **Item B.1.c - CIK:** 0001572617

- **Item B.1.d - LEI:** 549300CPNDRO644GZH21

- **Item B.2.a - Street 1:** 101 Munson Street

- **Item B.2.b - City:** Greenfield

- **Item B.2.c - State:** MA

- **Item B.2.e - Zip Code:** 01301

- **Item B.2.f - Telephone:** 800-243-1574

- **Item B.2.g - Public Website:** www.virtus.com

### Item B.3 - Location of books and records

**Location books Record: 1**

- **a. Name of person (e.g., a custodian of records):** Westchester Capital Management, LLC

- **b. Street 1:** 100 Summit Lake Drive

- **c. City:** Valhalla

- **d. State, if applicable:** NY

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 10595

- **g. Telephone number:** 9147415600

- **h. Briefly describe the books and records kept at this location:** Records related to its functions as Subadvisor

**Location books Record: 2**

- **a. Name of person (e.g., a custodian of records):** The Bank of New York Mellon

- **b. Street 1:** 240 Greenwich Street

- **c. City:** New York

- **d. State, if applicable:** NY

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 10286

- **g. Telephone number:** 212-495-1784

- **h. Briefly describe the books and records kept at this location:** Records related to its functions as Custodian.

**Location books Record: 3**

- **a. Name of person (e.g., a custodian of records):** Virtus Fund Services, LLC

- **b. Street 1:** One Financial Plaza

- **c. City:** Hartford

- **d. State, if applicable:** CT

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 06103

- **g. Telephone number:** 800-243-1574

- **h. Briefly describe the books and records kept at this location:** Records related to its functions as Administrator and Transfer Agent

**Location books Record: 4**

- **a. Name of person (e.g., a custodian of records):** BNY Mellon Investment Servicing (US) Inc.

- **b. Street 1:** 103 Bellevue Parkway

- **c. City:** Wilmington

- **d. State, if applicable:** DE

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 19809

- **g. Telephone number:** 1-302-791-1700

- **h. Briefly describe the books and records kept at this location:** Records related to its functions as Sub-Administrator, Fund Accountant, and Sub-Transfer Agent.

**Location books Record: 5**

- **a. Name of person (e.g., a custodian of records):** Jennifer Fromm, Esq.

- **b. Street 1:** One Financial Plaza

- **c. City:** Hartford

- **d. State, if applicable:** CT

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 06103

- **g. Telephone number:** (800)-243-1574

- **h. Briefly describe the books and records kept at this location:** Records related to her functions as Secretary of the Trust

**Location books Record: 6**

- **a. Name of person (e.g., a custodian of records):** VP Distributors, LLC

- **b. Street 1:** One Financial Plaza

- **c. City:** Hartford

- **d. State, if applicable:** CT

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 06103

- **g. Telephone number:** 860-263-4736

- **h. Briefly describe the books and records kept at this location:** Records related to its functions as Principal Underwriter

**Location books Record: 7**

- **a. Name of person (e.g., a custodian of records):** Virtus Investment Advisers, LLC

- **b. Street 1:** One Financial Plaza

- **c. City:** Hartford

- **d. State, if applicable:** CT

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 06103

- **g. Telephone number:** 800-248-7971

- **h. Briefly describe the books and records kept at this location:** Records related to its functions as Adviser

- **Item B.4.a - Is this the first filing by the Registrant?:** No

- **Item B.4.b - Is this the last filing by the Registrant?:** No

- **Item B.5.a - Is the Registrant part of a family of investment companies?:** Yes

- **Item B.5.a.i - Full name of family of investment companies:** Virtus Funds

### Item B.6 - Organization

- [x] a. Open-end management investment company registered under the Act on Form N-1A

- [ ] b. Closed-end management investment company registered under the Act on Form N-2

- [ ] c. Separate account offering variable annuity contracts which is registered under the Act as a management investment company on Form N-3

- [ ] d. Separate account offering variable annuity contracts which is registered under the Act as a unit investment trust on Form N-4

- [ ] e. Small business investment company registered under the Act on Form N-5

- [ ] f. Separate account offering variable insurance contracts which is registered under the Act as a unit investment trust on Form N-6

- [ ] g. Unit investment trust registered under the Act on Form N-8B-2

- **Item B.6.i - Total number of Series:** 2

- **Item B.7 - Is the Registrant the issuer of a class of securities registered under the Securities Act?:** Yes

### Item B.8 - Directors

| Name               | Is Interested Person?   | Other Investment Company File Numbers                                                                                                                                                                                                                                                                                                                                                                                            |
|:---|:---|:---|
| Sarah E. Cogan     | No                      | 811-21078, 811-07455, 811-04642, 811-23648, 811-23781, 811-21601, 811-21238, 811-21338, 811-21417, 811-00945, 811-06161, 811-08216, 811-21311, 811-23505, 811-22906, 811-23749, 811-21284, 811-21734, 811-21374, 811-22473, 811-10379, 811-23390, 811-21989, 811-07816, 811-22608, 811-23314, 811-09721, 811-10555, 811-21279, 811-23039, 811-21076, 811-07705, 811-23211, 811-22167, 811-03445, 811-22673, 811-05620, 811-23446 |
| Brian T. Zino      | No                      | 811-07455, 811-09140, 811-04642, 811-21284, 811-23446, 811-23039, 811-22906, 811-06161, 811-21989, 811-22608, 811-21417, 811-22473, 811-21338, 811-05620, 811-07705, 811-00945, 811-03445, 811-22167, 811-21279                                                                                                                                                                                                                  |
| R. Keith Walton    | No                      | 811-22167, 811-21338, 811-22906, 811-23039, 811-06161, 811-07912, 811-22473, 811-23968, 811-00945, 811-03445, 811-21284, 811-07705, 811-22608, 811-21279, 811-21417, 811-24038, 811-07455, 811-21989, 811-05620, 811-23446, 811-04642, 811-09140                                                                                                                                                                                 |
| John R. Mallin     | No                      | 811-22608, 811-05620, 811-22906, 811-09140, 811-00945, 811-22167, 811-22473, 811-07455, 811-21279, 811-06161, 811-03445, 811-07705, 811-04642                                                                                                                                                                                                                                                                                    |
| Deborah A. DeCotis | No                      | 811-21076, 811-03445, 811-21989, 811-22673, 811-22608, 811-21311, 811-08216, 811-23648, 811-23314, 811-23039, 811-21374, 811-22473, 811-07455, 811-10555, 811-22167, 811-21338, 811-05620, 811-10379, 811-21601, 811-00945, 811-07705, 811-09721, 811-23505, 811-22906, 811-21734, 811-21284, 811-23749, 811-23211, 811-23390, 811-04642, 811-07816, 811-21078, 811-21279, 811-23781, 811-21417, 811-23446, 811-21238, 811-06161 |
| F. Ford Drummond   | No                      | 811-07455, 811-22473, 811-06161, 811-22608, 811-23039, 811-21417, 811-22906, 811-22167, 811-03445, 811-21989, 811-21284, 811-23446, 811-05620, 811-00945, 811-21279, 811-21338, 811-04642, 811-07705                                                                                                                                                                                                                             |
| George R. Aylward  | Yes                     | 811-21279, 811-03445, 811-23446, 811-21417, 811-22167, 811-21989, 811-22608, 811-23039, 811-07705, 811-06161, 811-00945, 811-09140, 811-21338, 811-22473, 811-21284, 811-06416, 811-04642, 811-23968, 811-22533, 811-04915, 811-23078, 811-07455, 811-24038, 811-22906, 811-05620                                                                                                                                                |
| Connie D. McDaniel | No                      | 811-21417, 811-23446, 811-22906, 811-07705, 811-09140, 811-05620, 811-04642, 811-06161, 811-07455, 811-00945, 811-21989, 811-22608, 811-03445, 811-22167, 811-23968, 811-24038, 811-21279, 811-22473, 811-21338, 811-21284, 811-23039                                                                                                                                                                                            |
| Donald C. Burke    | No                      | 811-24038, 811-23968, 811-22167, 811-04915, 811-07705, 811-23039, 811-21338, 811-06416, 811-22533, 811-21279, 811-03445, 811-22608, 811-21284, 811-05620, 811-09140, 811-23446, 811-21417, 811-07455, 811-06161, 811-21989, 811-00945, 811-04642, 811-22473, 811-22906                                                                                                                                                           |

### Item B.9. Chief compliance officer.

**Chief compliance officer Record: 1**

- **a. Full Name:** Timothy Branigan

- **b. CRD Number, if any:** 005980557

- **c. Street Address 1:** One Financial Plaza

- **   Street Address 2:** 26th Floor

- **d. City:** Hartford

- **e. State, if applicable:** CT

- **f. Foreign country, if applicable:** US

- **g. Zip code:** 06103

- **h. Telephone number:** XXXXXX

- **i. Has the chief compliance officer changed since the last filing?:** No

If the chief compliance officer is compensated or employed by any person other than the Registrant, provide:

**CCO employer Record: 1**

- **i. Name of the person:** —

- **ii. Person’s IRS Employer Identification Number:** —

### Item B.10. Matters for security holder vote.

- **Were any matters submitted by the Registrant for its security holders’ vote during the reporting period?** No

- **Item B.11.a - Have there been any material legal proceedings?:** No

- **Item B.11.b - Has any proceeding previously reported been terminated?:** No

- **Item B.12.a - Were any claims with respect to the Registrant filed under a fidelity bond?:** No

- **Item B.13.a - Are the Registrant's officers or directors covered under any insurance policy?:** Yes

- **Item B.13.a.i - If yes, were any claims filed under the policy during the reporting period?:** No

- **Item B.14 - Did an affiliated person provide any form of financial support to the Registrant?:** No

- **Item B.15.a - Did the Registrant rely on any exemptive orders from the Commission?:** No

### Item B.16. Principal underwriters.

**Principal underwriter Record: 1**

- **i. Full name:** VP Distributors, LLC

- **ii. SEC file number:** 008-14100

- **iii. CRD number:** 000003036

- **iv. LEI, if any:** 549300IW1QX018U5W603

- **v. State, if applicable:** CT

- **vi. Foreign country, if applicable:** US

- **vii. Is the principal underwriter an affiliated person...?:** Yes

- **b. Have any principal underwriters been hired or terminated during the reporting period?** No

### Item B.17. Independent public accountant.

**Public accountant Record: 1**

- **a. Full Name:** PricewaterhouseCoopers LLP

- **b. PCAOB Number:** 238

- **c. LEI, if any:** 5493002GVO7EO8RNNS37

- **d. State, if applicable:** NY

- **e. Foreign country, if applicable:** US

- **f. Has the independent public accountant changed since the last filing?** No

- **Item B.18 - Did an independent public accountant's report on internal control note any material weaknesses?:** No

- **Item B.19 - Did an independent public accountant issue an opinion other than an unqualified opinion?:** No

- **Item B.20 - Have there been material changes in the method of valuation?:** No

- **Item B.21 - Have there been any changes in accounting principles or practices?:** No

- **Item B.22.a - Were any payments made to shareholders as a result of an error in calculating NAV?:** No

## Part C: Additional Questions for Management Investment Companies

### Management Investment Record: 1 - Virtus Westchester Credit Event Fund

**Item C.1. Background information.**

- **a. Full Name of the Fund:** Virtus Westchester Credit Event Fund

- **b. Series identification number, if any:** S000059351

- **c. LEI:** 5493001BFPGLMDC0QH03

- **d. Is this the first filing on this form by the Fund?:** No

**Item C.2. Classes of open-end management investment companies.**

- **a. How many Classes of shares of the Fund (if any) are authorized?:** 2

- **b. How many new Classes of shares of the Fund were added during the reporting period?:** 0

- **c. How many Classes of shares of the Fund were terminated during the reporting period?:** 0

**d. For each Class with shares outstanding, provide the information requested below:**

|   Shares Outstanding Record | i. Full name of Class   | ii. Class identification number, if any   | iii. Ticker symbol, if any   |
|---:|:---|:---|:---|
|                           1 | Class A                 | C000194736                                | WCFRX                        |
|                           2 | Class I                 | C000194735                                | WCFIX                        |

**Item C.3. Type of fund.**

- [ ] Exchange-Traded Fund or Exchange-Traded Managed Fund or offers a Class that itself is an Exchange-Traded Fund or Exchange-Traded Managed Fund

-   [ ] i. Exchange-Traded Fund

-   [ ] ii. Exchange-Traded Managed Fund

- [ ] b. Index Fund

- [ ] c. Seeks to achieve performance results that are a multiple of a benchmark, the inverse of a benchmark, or a multiple of the inverse of a benchmark

- [ ] d. Interval Fund

- [ ] e. Fund of Funds

- [ ] f. Master-Feeder Fund

- [ ] g. Money Market Fund

- [ ] h. Target Date Fund

-   [ ] i. Underlying fund to a variable annuity or variable life insurance contract

- [x] N/A

**Item C.4 - Does the Fund seek to operate as a 'non-diversified company'?** No

**Item C.5 - Does the fund invest in a controlled foreign corporation?** No

**Item C.6. Securities lending.**

- **a. Is the Fund authorized to engage in securities lending transactions?** Yes

- **b. Did the Fund lend any of its securities during the reporting period?** Yes

  - **i. If yes, during the reporting period, did any borrower fail to return the loaned securities by the contractual deadline with the result that:**

    - **1. The Fund (or it securities lending agent) liquidated collateral pledged to secure the loaned securities?** No

    - **2. The Fund was otherwise adversely impacted?** No

**c. Provide the information requested below about each securities lending agent, if any, retained by the Fund:**

**Securities Lending Record: 1**

- **i. Full name of securities lending agent:** BNY Mellon

- **ii. LEI, if any:** HPFHU0OQ28E4N0NFVK49

- **iii. Is the securities lending agent an affiliated person...?** No

- **iv. Does the securities lending agent... indemnify the Fund against borrower default?** Yes

- **v. If the entity providing the indemnification is not the securities lending agent, provide the following information:**

  **Idemnity Providers Record: 1**

  - **1. Name of person providing indemnification:** —

  - **2. LEI, if any:** —

- **vi. Did the Fund exercise its indemnification rights during the reporting period?** No

**e. Types of payments made to one or more securities lending agents and cash collateral managers (check all that apply):**

- [x] Revenue sharing split

- [ ] Fee-based revenue split (other than administrative fee)

- [ ] Administrative fee

- [ ] Cash collateral reinvestment fee

- [ ] Indemnification fee

- [ ] Other

- [ ] N/A

- **f. Provide the monthly average of the value of portfolio securities on loan during the reporting period:** $949,105.63

- **g. Provide the net income from securities lending activities:** $9,022.63

**Item C.7. Reliance on certain statutory exemption and rules.**

Did the Fund rely on the following rules?

- Rule 22d-1 (17 CFR 270.22d-1)

- Rule 32a-4 (17 CFR 270.32a-4)

- Rule 18f-4(f)(17 CFR 270.18f-4(f))

- Rule 18f-4 (17 CFR 270.18f-4)

**Item C.8. Expense limitations.**

- **a. Did the Fund have an expense limitation arrangement?** Yes

- **b. Were any expenses reduced or waived?** No

- **c. Are the fees waived subject to recoupment?** Yes

- **d. Were any expenses previously waived recouped during the period?** Yes

**Item C.9. Investment advisers.**

**Investment Advisers Record: 1**

- **i. Full name:** Virtus Investment Advisers, LLC

- **ii. SEC file number:** 801-5995

- **iii. CRD number:** 000106982

- **iv. LEI, if any:** 5493008GM1PP47SEXR11

- **v. State, if applicable:** DE

- **vi. Foreign country, if applicable:** US

- **vii. Was the investment adviser hired during the reporting period?:** No

**Item C.9.b. Sub-advisers.**

**Sub-adviser Record: 1**

- **i. Full name:** Westchester Capital Management, LLC

- **ii. SEC file number:** 801-72002

- **iii. CRD number:** 000155686

- **iv. LEI, if any:** 549300JVYLER1U5NDK13

- **v. Is the sub-adviser an affiliated person?:** No

- **vii. Was the sub-adviser hired during the reporting period?:** No

**Item C.10. Transfer agents.**

**Transfer Agents Record: 1**

- **i. Full name:** Virtus Fund Services, LLC

- **ii. SEC file number:** 084-06485

- **iii. LEI, if any:** N/A

- **iv. State, if applicable:** CT

- **v. Foreign country, if applicable:** US

- **vi. Is the transfer agent an affiliated person of the Fund or its investment adviser(s)?:** Yes

- **vii. Is the transfer agent a sub-transfer agent?:** No

**Transfer Agents Record: 2**

- **i. Full name:** BNY Mellon Investment Servicing (US) Inc.

- **ii. SEC file number:** 084-01761

- **iii. LEI, if any:** 549300CFZQLI9QMJ1Z03

- **iv. State, if applicable:** DE

- **v. Foreign country, if applicable:** US

- **vi. Is the transfer agent an affiliated person of the Fund or its investment adviser(s)?:** No

- **vii. Is the transfer agent a sub-transfer agent?:** Yes

- **b. Has a transfer agent been hired or terminated during the reporting period?** No

**Item C.11. Pricing services.**

**Pricing Services Record: 1**

- **i. Full name:** Bloomberg Finance L.P.

- **ii. LEI, if any, or provide and describe other identifying number:** 5493001KJTIIGC8Y1R12

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 2**

- **i. Full name:** Intercontinental Exchange, Inc.

- **ii. LEI, if any, or provide and describe other identifying number:** 5493000F4ZO33MV32P92

- **iii. State, if applicable:** GA

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 3**

- **i. Full name:** JPMorgan Chase & Co.

- **ii. LEI, if any, or provide and describe other identifying number:** 8I5DZWZKVSZI1NUHU748

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 4**

- **i. Full name:** IHS Markit Ltd.

- **ii. LEI, if any, or provide and describe other identifying number:** 549300HLPTRASHS0E726

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

- **b. Was a pricing service hired or terminated during the reporting period?** No

**Item C.12. Custodians.**

**a. Provide the following information about each person that provided custodial services to the Fund during the reporting period:**

**Custodians Record: 1**

- **i. Full name:** Euroclear Belgium

- **ii. LEI, if any:** 21380014SJC1QPK8O356

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)

**Custodians Record: 2**

- **i. Full name:** The Bank of New York Mellon, SA/NV (Italy)

- **ii. LEI, if any:** MMYX0N4ZEZ13Z4XCG897

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 3**

- **i. Full name:** MUFG Bank, Ltd.

- **ii. LEI, if any:** C3GTMMZIHMY46P4OIX74

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 4**

- **i. Full name:** Standard Chartered Bank Malaysia Berhad

- **ii. LEI, if any:** 549300JTJBG2QBI8KD48

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 5**

- **i. Full name:** HSBC Bank Australia Limited

- **ii. LEI, if any:** DY9DBNI4W8J63Z298033

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 6**

- **i. Full name:** UniCredit Bank Austria AG

- **ii. LEI, if any:** D1HEB8VEU6D9M8ZUXG17

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 7**

- **i. Full name:** The Bank of New York Mellon, SA/NV (Netherlands)

- **ii. LEI, if any:** MMYX0N4ZEZ13Z4XCG897

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 8**

- **i. Full name:** CIBC Mellon Trust Company

- **ii. LEI, if any:** 549300IYUUH221WBZ505

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 9**

- **i. Full name:** The Bank of New York Mellon

- **ii. LEI, if any:** HPFHU0OQ28E4N0NFVK49

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))

**Custodians Record: 10**

- **i. Full name:** Banque Nationale de Belgique SA/NV

- **ii. LEI, if any:** CGYP50QBGGR6NCHTSN68

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 11**

- **i. Full name:** The Bank of New York Mellon (United Kingdom)

- **ii. LEI, if any:** HPFHU0OQ28E4N0NFVK49

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 12**

- **i. Full name:** Euroclear France

- **ii. LEI, if any:** 54930060MY6S68NEUP16

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)

**Custodians Record: 13**

- **i. Full name:** Standard Chartered Bank (Singapore) Limited

- **ii. LEI, if any:** 549300MDYVVHJ8D1DW28

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 14**

- **i. Full name:** The Bank of New York Mellon (Belgium)

- **ii. LEI, if any:** HPFHU0OQ28E4N0NFVK49

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 15**

- **i. Full name:** Skandinaviska Enskilda Banken AB, Stockholm

- **ii. LEI, if any:** F3JS33DEI6XQ4ZBPTN86

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 16**

- **i. Full name:** The Hongkong and Shanghai Banking Corporation Limited

- **ii. LEI, if any:** 2HI3YI5320L3RW6NJ957

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 17**

- **i. Full name:** The Bank of New York Mellon SA/NV, Asset Servicing, Niederlassung Frankfurt am Main

- **ii. LEI, if any:** 5299008ORSGF0TGLSC98

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 18**

- **i. Full name:** Banco Bilbao Vizcaya Argentaria SA, Madrid

- **ii. LEI, if any:** K8MS7FD7N5Z2WQ51AZ71

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 19**

- **i. Full name:** Euroclear Bank

- **ii. LEI, if any:** 549300CBNW05DILT6870

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)

- **b. Was a custodian hired or terminated during the reporting period?** No

**Item C.13 - Shareholder Servicing Agents**

**Shareholder Servicing Agents Record: 1**

- **i. Full name:** Virtus Fund Services, LLC

- **ii. LEI, if any:** N/A

- **iii. State, if applicable:** CT

- **iv. Foreign country, if applicable:** US

- **v. Is the shareholder servicing agent an affiliated person?:** No

- **vi. Is the shareholder servicing agent a sub-shareholder servicing agent?:** No

- **b. Has a shareholder servicing agent been hired or terminated during the reporting period?** No

**Item C.14. Administrators.**

**a. Provide the following information about each administrator of the Fund:**

**Administrators Record: 1**

- **i. Full name:** BNY Mellon Investment Servicing (US) Inc.

- **ii. LEI, if any, or other identifying number:** 549300CFZQLI9QMJ1Z03

- **iii. State, if applicable:** DE

- **iv. Foreign country, if applicable:** US

- **v. Is the administrator an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the administrator a sub-administrator?:** Yes

**Administrators Record: 2**

- **i. Full name:** Virtus Fund Services, LLC

- **ii. LEI, if any, or other identifying number:** N/A

- **iii. State, if applicable:** CT

- **iv. Foreign country, if applicable:** US

- **v. Is the administrator an affiliated person of the Fund or its investment adviser(s)?:** Yes

- **vi. Is the administrator a sub-administrator?:** No

- **b. Has a third-party administrator been hired or terminated during the reporting period?** No

**Item C.15 - Affiliated broker-dealers.**

**Broker Dealers Record: 1**

- **a. Full name:** VP Distributors, LLC

- **b. SEC file number:** 008-14100

- **c. CRD number:** 000003036

- **d. LEI, if any:** 549300IW1QX018U5W603

- **e. State, if applicable:** CT

- **f. Foreign country, if applicable:** US

- **g. Total commissions paid to the affiliated broker-dealer for the reporting period::** $0.00

**Item C.16. Brokers.**

**a. For each of the ten brokers that received the largest dollar amount of brokerage commissions...**

**Brokers Record: 1**

- **i. Full name of broker:** Pershing LLC

- **ii. SEC file number:** 008-17574

- **iii. CRD number:** 000007560

- **iv. LEI, if any:** ZI8Q1A8EI8LQFJNM0D94

- **v. State, if applicable:** NJ

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $1,422.00

**Brokers Record: 2**

- **i. Full name of broker:** WELLS FARGO SECURITIES, LLC

- **ii. SEC file number:** 008-65876

- **iii. CRD number:** 000126292

- **iv. LEI, if any:** VYVVCKR63DVZZN70PB21

- **v. State, if applicable:** NC

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $7,508.00

**Brokers Record: 3**

- **i. Full name of broker:** STIFEL FINANCIAL CORP.

- **ii. SEC file number:** N/A

- **iii. CRD number:** N/A

- **iv. LEI, if any:** 549300E5F07FE5GHJX84

- **v. State, if applicable:** MO

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $2,243.00

**Brokers Record: 4**

- **i. Full name of broker:** DEUTSCHE BOERSE AG

- **ii. SEC file number:** N/A

- **iii. CRD number:** N/A

- **iv. LEI, if any:** 529900G3SW56SHYNPR95

- **vii. Gross commissions paid by the Fund for the reporting period:** $475.00

**Brokers Record: 5**

- **i. Full name of broker:** CANTOR FITZGERALD & CO.

- **ii. SEC file number:** 008-00201

- **iii. CRD number:** 000000134

- **iv. LEI, if any:** 5493004J7H4GCPG6OB62

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $5,236.00

**Brokers Record: 6**

- **i. Full name of broker:** TD SECURITIES (USA) LLC

- **ii. SEC file number:** 008-36747

- **iii. CRD number:** 000018476

- **iv. LEI, if any:** SUVUFHICNZMP2WKHG940

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $1,291.00

**Brokers Record: 7**

- **i. Full name of broker:** NATIONAL FINANCIAL SERVICES LLC

- **ii. SEC file number:** 008-26740

- **iii. CRD number:** 000013041

- **iv. LEI, if any:** 549300JRHF1MHHWUAW04

- **v. State, if applicable:** MA

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $4,298.00

**Brokers Record: 8**

- **i. Full name of broker:** RBC CAPITAL MARKETS, LLC

- **ii. SEC file number:** 008-45411

- **iii. CRD number:** 000031194

- **iv. LEI, if any:** 549300LCO2FLSSVFFR64

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $4,483.00

**Brokers Record: 9**

- **i. Full name of broker:** MIZUHO SECURITIES USA LLC

- **ii. SEC file number:** 008-37710

- **iii. CRD number:** 000019647

- **iv. LEI, if any:** 7TK5RJIZDFROZCA6XF66

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $14,524.00

**Brokers Record: 10**

- **i. Full name of broker:** BOFA SECURITIES, INC.

- **ii. SEC file number:** 008-69787

- **iii. CRD number:** 000283942

- **iv. LEI, if any:** 549300HN4UKV1E2R3U73

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $443.00

**Aggregate Commission:** $42,559.00

**Item C.17.a. Principal transaction counterparties.**

| Name                               | SEC file number   | CRD number   | LEI                  | State   | Country   | Total Purchase/Sale ($)   |
|:---|:---|:---|:---|:---|:---|:---|
| STIFEL FINANCIAL CORP.             | N/A               | N/A          | 549300E5F07FE5GHJX84 | MO      | US        | $6,469,074.00             |
| JEFFERIES LLC                      | 008-15074         | 000002347    | 58PU97L1C0WSRCWADL48 | NY      | US        | $12,692,703.00            |
| GOLDMAN SACHS & CO. LLC            | 008-00129         | 000000361    | FOR8UP27PHTHYVLBNG30 | NY      | US        | $25,147,393.00            |
| PERSHING LLC                       | 008-17574         | 000007560    | ZI8Q1A8EI8LQFJNM0D94 | NJ      | US        | $4,575,245.00             |
| BOFA SECURITIES, INC.              | 008-69787         | 000283942    | 549300HN4UKV1E2R3U73 | NY      | US        | $13,776,851.00            |
| Robert W. Baird & Co. Incorporated | 008-00497         | 000008158    | 549300772UJAHRD6LO53 | WI      | US        | $15,743,276.00            |
| BARCLAYS CAPITAL, INC.             | 008-41342         | 000019714    | AC28XWWI3WIBK2824319 | NY      | US        | $6,850,669.00             |
| OPPENHEIMER & CO. INC.             | 008-04077         | 000000249    | 254900VH02JQR2L8XD64 | NY      | US        | $4,179,750.00             |
| CitiGroup Global Markets Inc.      | 008-08177         | 000007059    | MBNUM2BPBDO7JBLYG310 | NY      | US        | $4,314,408.00             |
| CANTOR FITZGERALD & CO.            | 008-00201         | 000000134    | 5493004J7H4GCPG6OB62 | NY      | US        | $5,697,084.00             |

- **Item C.17.b - Aggregate value of principal purchase/sale transactions:** $113,202,323.00

- **Item C.18 - Did the Fund pay commissions for 'brokerage and research services'?:** Yes

- **Item C.19.a - Fund's monthly average net assets:** $89,808,945.54

**Item C.20. Lines of credit, interfund lending and interfund borrowing.**

- **a. Does the Fund have available a line of credit?** Yes

**If yes, for each line of credit, provide the information requested below:**

**Line of Credit details Record: 1**

- **i. Is the line of credit a committed or uncommitted line of credit?** Committed

- **ii. What size is the line of credit?** $250,000,000.00

- **iii. With which institution(s) is the line of credit?**

  - **Line Institutions Record: 1 Name of institution:** The Bank of New York Mellon

- **iv. Is the line of credit just for the Fund, or is it shared among multiple funds?** Shared

  - **1. If shared, list the names of other funds that may use the line of credit:**

| Name of fund                                                 | SEC File number   |
|:---|:---|
| Stone Harbor Investment Grade Emerging Market Debt Fund      | N/A               |
| Virtus Newfleet Floating Rate MACS                           | 811-23968         |
| Stone Harbor High Yield Emerging Markets Corporate Debt Fund | N/A               |
| Virtus Silvant Mid-Cap Growth Fund                           | 811-06161         |
| Virtus Stone Harbor Emerging Markets Debt Income Fund        | 811-07455         |
| Virtus KAR Small-Mid Cap Growth Fund                         | 811-00945         |
| Virtus KAR Capital Growth Fund                               | 811-00945         |
| The Merger Fund VL                                           | 811-21279         |
| Virtus Tactical Allocation Series                            | 811-04642         |
| Virtus Ceredex Large-Cap Value Equity Fund                   | 811-07705         |
| Virtus KAR Equity Income Fund                                | 811-00945         |
| Virtus GF Multi-Sector Short Duration Bond Fund              | N/A               |
| Virtus KAR Small-Cap Value Fund                              | 811-00945         |
| Virtus Seix Core Bond Fund                                   | 811-07705         |
| Virtus Silvant Large-Cap Growth Stock Fund                   | 811-07705         |
| Stone Harbor Multi Asset Credit Opportunistic Fund           | N/A               |
| Virtus NFJ Dividend Value Fund                               | 811-06161         |
| Virtus Emerging Markets Opportunities Fund                   | 811-06161         |
| Virtus KAR Small-Cap Growth Series                           | 811-04642         |
| Virtus KAR Capital Growth Series                             | 811-04642         |
| Virtus Newfleet Core Plus Bond Fund                          | 811-07455         |
| Virtus SGA Emerging Markets Equity Fund                      | 811-07455         |
| Virtus Small-Cap Fund                                        | 811-06161         |
| Virtus Stone Harbor Emerging Markets Bond Fund               | 811-07455         |
| Virtus NFJ International Value Fund                          | 811-06161         |
| Virtus Newfleet Senior Floating Rate Fund                    | 811-07455         |
| Virtus GF U.S. Small Cap Focus Fund                          | N/A               |
| Virtus NFJ Large-Cap Value Fund                              | 811-06161         |
| Virtus Ceredex Small-Cap Value Equity Fund                   | 811-07705         |
| Stone Harbor Emerging Markets Debt Fund                      | N/A               |
| Virtus Newfleet Multi-Sector Short Term Bond Fund            | 811-07455         |
| Virtus KAR Equity Income Series                              | 811-04642         |
| Virtus KAR Mid-Cap Growth Fund                               | 811-00945         |
| Virtus SGA International Growth Fund                         | 811-07705         |
| Virtus Westchester Event-Driven Fund                         | 811-22818         |
| Virtus KAR International Small-Mid Cap Fund                  | 811-07455         |
| Stone Harbor Multi Asset Credit (No. 2) Portfolio            | N/A               |
| Virtus Silvant Focused Growth Fund                           | 811-06161         |
| Virtus Newfleet Low Duration Core Plus Bond Fund             | 811-07455         |
| Virtus Seix Investment Grade Tax-Exempt Bond Fund            | 811-07705         |
| Virtus GF Emerging Markets High Dividend Fund                | N/A               |
| Virtus NFJ Emerging Markets Value Fund                       | 811-22167         |
| Virtus Newfleet Multi-Sector Intermediate Bond Fund          | 811-07455         |
| Virtus Seix High Grade Municipal Bond Fund                   | 811-07705         |
| Virtus Global Allocation Fund                                | 811-22167         |
| Virtus GF Global Small Cap Fund                              | N/A               |
| Virtus KAR Small-Mid Cap Core Fund                           | 811-00945         |
| Virtus SGA Global Growth Fund                                | 811-00945         |
| Virtus KAR Developing Markets Fund                           | 811-07455         |
| Virtus GF SGA Global Growth Fund                             | N/A               |
| Virtus Seix High Yield Fund                                  | 811-07705         |
| Virtus KAR Global Small-Cap Fund                             | 811-06161         |
| Virtus Duff & Phelps Global Real Estate Securities Fund      | 811-07455         |
| Stone Harbor Emerging Markets Debt Explorer Fund             | N/A               |
| Virtus Newfleet RMBS MACS                                    | 811-23968         |
| Virtus Duff & Phelps Global Infrastructure Fund              | 811-07455         |
| Virtus Duff & Phelps Real Estate Securities Fund             | 811-07455         |
| Stone Harbor Global Investment Grade Corporate Bond Fund     | N/A               |
| Virtus Stone Harbor Local Markets Fund                       | 811-07455         |
| Virtus KAR Small-Mid Cap Value Fund                          | 811-00945         |
| Stone Harbor Securitised Bond Fund                           | N/A               |
| Virtus KAR Small-Cap Value Series                            | 811-04642         |
| Virtus Seix Total Return Bond Fund                           | 811-07705         |
| Virtus Stone Harbor EMD MACS                                 | 811-23968         |
| Virtus Seix High Yield MACS                                  | 811-23968         |
| Virtus GF Multi-Sector Income Fund                           | N/A               |
| Virtus Ceredex Mid-Cap Value Equity Fund                     | 811-07705         |
| Stone Harbor Investment Grade Emerging Market Corporate Fund | N/A               |
| Stone Harbor High Yield Bond Fund                            | N/A               |
| Virtus GF Clean Energy Fund                                  | N/A               |
| Stone Harbor Emerging Markets Local Currency Debt Fund       | N/A               |
| Virtus Tactical Allocation Fund                              | 811-00945         |
| Virtus Duff & Phelps Water Fund                              | 811-22167         |
| Virtus KAR Small-Cap Core Fund                               | 811-00945         |
| Virtus SGA International Growth Series                       | 811-04642         |
| Virtus Newfleet ABS MACS                                     | 811-23968         |
| Virtus Duff & Phelps Real Estate Securities Series           | 811-04642         |
| Virtus Income & Growth Fund                                  | 811-06161         |
| Virtus Zevenbergen Innovative Growth Stock Fund              | 811-07705         |
| Virtus NFJ Small-Cap Value Fund                              | 811-06161         |
| Stone Harbor Multi Asset Credit Portfolio                    | N/A               |
| Stone Harbor Emerging Markets Corporate Debt Fund            | N/A               |
| Virtus KAR Emerging Markets Small-Cap Fund                   | 811-07455         |
| The Merger Fund                                              | 811-03445         |
| Virtus AlphaSimplex Managed Futures Strategy Fund            | 811-22906         |
| Virtus AlphaSimplex Global Alternatives Fund                 | 811-22906         |
| Virtus GF U.S. Small-Mid Cap Fund                            | N/A               |
| Virtus GF Select High Yield Fund                             | N/A               |
| Virtus Zevenbergen Technology Fund                           | 811-06161         |
| Virtus Seix U.S. Government Securities Ultra-Short Bond Fund | 811-07705         |
| Virtus KAR Small-Cap Growth Fund                             | 811-00945         |
| Virtus Newfleet Short Duration High Income Fund              | 811-22167         |
| Virtus Newfleet CMBS MACS                                    | 811-23968         |
| Virtus Convertible Fund                                      | 811-22167         |
| Virtus Newfleet High Yield Fund                              | 811-07455         |
| Virtus KAR Mid-Cap Core Fund                                 | 811-00945         |
| Virtus KAR Health Sciences Fund                              | 811-06161         |
| Virtus International Small-Cap Fund                          | 811-22167         |
| Virtus Seix Tax-Exempt Bond Fund                             | 811-07455         |
| Virtus Newfleet HighYield MACS                               | 811-23968         |
| Virtus Duff & Phelps Select MLP and Energy Fund              | 811-22906         |
| Stone Harbor ESG Emerging Markets Debt Blend Fund            | N/A               |
| Stone Harbor Emerging Markets Debt Blend Portfolio           | N/A               |
| Virtus NFJ Mid-Cap Value Fund                                | 811-06161         |
| Virtus Duff & Phelps Real Asset Fund                         | 811-07455         |
| Virtus Newfleet Multi-Sector Intermediate Bond Series        | 811-04642         |

- **v. Did the Fund draw on the line of credit this period?** No

- **b. Did the Fund engage in interfund lending?** No

- **c. Did the Fund engage in interfund borrowing?** No

**Item C.21. Swing pricing.**

- **a. Did the Fund (if not a Money Market Fund, Exchange-Traded Fund, or Exchange-Traded Managed Fund) engage in swing pricing?** No

### Management Investment Record: 2 - Virtus Westchester Event-Driven Fund

**Item C.1. Background information.**

- **a. Full Name of the Fund:** Virtus Westchester Event-Driven Fund

- **b. Series identification number, if any:** S000040968

- **c. LEI:** 5493008NZHHNV9ZXUR38

- **d. Is this the first filing on this form by the Fund?:** No

**Item C.2. Classes of open-end management investment companies.**

- **a. How many Classes of shares of the Fund (if any) are authorized?:** 2

- **b. How many new Classes of shares of the Fund were added during the reporting period?:** 0

- **c. How many Classes of shares of the Fund were terminated during the reporting period?:** 0

**d. For each Class with shares outstanding, provide the information requested below:**

|   Shares Outstanding Record | i. Full name of Class   | ii. Class identification number, if any   | iii. Ticker symbol, if any   |
|---:|:---|:---|:---|
|                           1 | Class I                 | C000127095                                | WCEIX                        |
|                           2 | Class A                 | C000127094                                | WCERX                        |

**Item C.3. Type of fund.**

- [ ] Exchange-Traded Fund or Exchange-Traded Managed Fund or offers a Class that itself is an Exchange-Traded Fund or Exchange-Traded Managed Fund

-   [ ] i. Exchange-Traded Fund

-   [ ] ii. Exchange-Traded Managed Fund

- [ ] b. Index Fund

- [ ] c. Seeks to achieve performance results that are a multiple of a benchmark, the inverse of a benchmark, or a multiple of the inverse of a benchmark

- [ ] d. Interval Fund

- [ ] e. Fund of Funds

- [ ] f. Master-Feeder Fund

- [ ] g. Money Market Fund

- [ ] h. Target Date Fund

-   [ ] i. Underlying fund to a variable annuity or variable life insurance contract

- [x] N/A

**Item C.4 - Does the Fund seek to operate as a 'non-diversified company'?** No

**Item C.5 - Does the fund invest in a controlled foreign corporation?** No

**Item C.6. Securities lending.**

- **a. Is the Fund authorized to engage in securities lending transactions?** Yes

- **b. Did the Fund lend any of its securities during the reporting period?** Yes

  - **i. If yes, during the reporting period, did any borrower fail to return the loaned securities by the contractual deadline with the result that:**

    - **1. The Fund (or it securities lending agent) liquidated collateral pledged to secure the loaned securities?** No

    - **2. The Fund was otherwise adversely impacted?** No

**c. Provide the information requested below about each securities lending agent, if any, retained by the Fund:**

**Securities Lending Record: 1**

- **i. Full name of securities lending agent:** BNY Mellon

- **ii. LEI, if any:** HPFHU0OQ28E4N0NFVK49

- **iii. Is the securities lending agent an affiliated person...?** No

- **iv. Does the securities lending agent... indemnify the Fund against borrower default?** Yes

- **v. If the entity providing the indemnification is not the securities lending agent, provide the following information:**

  **Idemnity Providers Record: 1**

  - **1. Name of person providing indemnification:** —

  - **2. LEI, if any:** —

- **vi. Did the Fund exercise its indemnification rights during the reporting period?** No

**e. Types of payments made to one or more securities lending agents and cash collateral managers (check all that apply):**

- [x] Revenue sharing split

- [ ] Fee-based revenue split (other than administrative fee)

- [ ] Administrative fee

- [ ] Cash collateral reinvestment fee

- [ ] Indemnification fee

- [ ] Other

- [ ] N/A

- **f. Provide the monthly average of the value of portfolio securities on loan during the reporting period:** $95,043.98

- **g. Provide the net income from securities lending activities:** $1,929.64

**Item C.7. Reliance on certain statutory exemption and rules.**

Did the Fund rely on the following rules?

- Rule 22d-1 (17 CFR 270.22d-1)

- Rule 18f-4(f)(17 CFR 270.18f-4(f))

- Rule 12d1-4 (17 CFR 270.12d1-4)

- Rule 12d1-1 (17 CFR 270.12d1-1)

- Rule 32a-4 (17 CFR 270.32a-4)

- Rule 18f-4 (17 CFR 270.18f-4)

**Item C.8. Expense limitations.**

- **a. Did the Fund have an expense limitation arrangement?** Yes

- **b. Were any expenses reduced or waived?** Yes

- **c. Are the fees waived subject to recoupment?** Yes

- **d. Were any expenses previously waived recouped during the period?** Yes

**Item C.9. Investment advisers.**

**Investment Advisers Record: 1**

- **i. Full name:** Virtus Investment Advisers, LLC

- **ii. SEC file number:** 801-5995

- **iii. CRD number:** 000106982

- **iv. LEI, if any:** 5493008GM1PP47SEXR11

- **v. State, if applicable:** DE

- **vi. Foreign country, if applicable:** US

- **vii. Was the investment adviser hired during the reporting period?:** No

**Item C.9.b. Sub-advisers.**

**Sub-adviser Record: 1**

- **i. Full name:** Westchester Capital Management, LLC

- **ii. SEC file number:** 801-72002

- **iii. CRD number:** 000155686

- **iv. LEI, if any:** 549300JVYLER1U5NDK13

- **v. Is the sub-adviser an affiliated person?:** No

- **vii. Was the sub-adviser hired during the reporting period?:** No

**Item C.10. Transfer agents.**

**Transfer Agents Record: 1**

- **i. Full name:** Virtus Fund Services, LLC

- **ii. SEC file number:** 084-06485

- **iii. LEI, if any:** N/A

- **iv. State, if applicable:** CT

- **v. Foreign country, if applicable:** US

- **vi. Is the transfer agent an affiliated person of the Fund or its investment adviser(s)?:** Yes

- **vii. Is the transfer agent a sub-transfer agent?:** No

**Transfer Agents Record: 2**

- **i. Full name:** BNY Mellon Investment Servicing (US) Inc.

- **ii. SEC file number:** 084-01761

- **iii. LEI, if any:** 549300CFZQLI9QMJ1Z03

- **iv. State, if applicable:** DE

- **v. Foreign country, if applicable:** US

- **vi. Is the transfer agent an affiliated person of the Fund or its investment adviser(s)?:** No

- **vii. Is the transfer agent a sub-transfer agent?:** Yes

- **b. Has a transfer agent been hired or terminated during the reporting period?** No

**Item C.11. Pricing services.**

**Pricing Services Record: 1**

- **i. Full name:** JPMorgan Chase & Co.

- **ii. LEI, if any, or provide and describe other identifying number:** 8I5DZWZKVSZI1NUHU748

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 2**

- **i. Full name:** Bloomberg Finance L.P.

- **ii. LEI, if any, or provide and describe other identifying number:** 5493001KJTIIGC8Y1R12

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 3**

- **i. Full name:** Intercontinental Exchange, Inc.

- **ii. LEI, if any, or provide and describe other identifying number:** 5493000F4ZO33MV32P92

- **iii. State, if applicable:** GA

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 4**

- **i. Full name:** IHS Markit Ltd.

- **ii. LEI, if any, or provide and describe other identifying number:** 549300HLPTRASHS0E726

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

- **b. Was a pricing service hired or terminated during the reporting period?** No

**Item C.12. Custodians.**

**a. Provide the following information about each person that provided custodial services to the Fund during the reporting period:**

**Custodians Record: 1**

- **i. Full name:** The Bank of New York Mellon (Belgium)

- **ii. LEI, if any:** HPFHU0OQ28E4N0NFVK49

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 2**

- **i. Full name:** STANDARD CHARTERED BANK (SINGAPORE) LIMITED

- **ii. LEI, if any:** 549300MDYVVHJ8D1DW28

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 3**

- **i. Full name:** Skandinaviska Enskilda Banken AB, Stockholm

- **ii. LEI, if any:** F3JS33DEI6XQ4ZBPTN86

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 4**

- **i. Full name:** The Bank of New York Mellon (United Kingdom)

- **ii. LEI, if any:** HPFHU0OQ28E4N0NFVK49

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 5**

- **i. Full name:** CIBC Mellon Trust Company

- **ii. LEI, if any:** 549300IYUUH221WBZ505

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 6**

- **i. Full name:** The Bank of New York Mellon, SA/NV (Italy)

- **ii. LEI, if any:** MMYX0N4ZEZ13Z4XCG897

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 7**

- **i. Full name:** Euroclear France

- **ii. LEI, if any:** 54930060MY6S68NEUP16

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)

**Custodians Record: 8**

- **i. Full name:** Euroclear Bank

- **ii. LEI, if any:** 549300CBNW05DILT6870

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)

**Custodians Record: 9**

- **i. Full name:** Banque Nationale de Belgique SA/NV

- **ii. LEI, if any:** CGYP50QBGGR6NCHTSN68

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 10**

- **i. Full name:** UniCredit Bank Austria AG

- **ii. LEI, if any:** D1HEB8VEU6D9M8ZUXG17

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 11**

- **i. Full name:** The Hongkong and Shanghai Banking Corporation Limited

- **ii. LEI, if any:** 2HI3YI5320L3RW6NJ957

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 12**

- **i. Full name:** The Bank of New York Mellon

- **ii. LEI, if any:** HPFHU0OQ28E4N0NFVK49

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))

**Custodians Record: 13**

- **i. Full name:** MUFG Bank, Ltd.

- **ii. LEI, if any:** C3GTMMZIHMY46P4OIX74

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 14**

- **i. Full name:** Euroclear Belgium

- **ii. LEI, if any:** 21380014SJC1QPK8O356

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)

**Custodians Record: 15**

- **i. Full name:** HSBC Bank Australia Limited

- **ii. LEI, if any:** DY9DBNI4W8J63Z298033

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 16**

- **i. Full name:** The Bank of New York Mellon SA/NV, Asset Servicing, Niederlassung Frankfurt am Main

- **ii. LEI, if any:** 5299008ORSGF0TGLSC98

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

- **b. Was a custodian hired or terminated during the reporting period?** No

**Item C.13 - Shareholder Servicing Agents**

**Shareholder Servicing Agents Record: 1**

- **i. Full name:** Virtus Fund Services, LLC

- **ii. LEI, if any:** N/A

- **iii. State, if applicable:** CT

- **iv. Foreign country, if applicable:** US

- **v. Is the shareholder servicing agent an affiliated person?:** Yes

- **vi. Is the shareholder servicing agent a sub-shareholder servicing agent?:** No

- **b. Has a shareholder servicing agent been hired or terminated during the reporting period?** No

**Item C.14. Administrators.**

**a. Provide the following information about each administrator of the Fund:**

**Administrators Record: 1**

- **i. Full name:** Virtus Fund Services, LLC

- **ii. LEI, if any, or other identifying number:** N/A

- **iii. State, if applicable:** CT

- **iv. Foreign country, if applicable:** US

- **v. Is the administrator an affiliated person of the Fund or its investment adviser(s)?:** Yes

- **vi. Is the administrator a sub-administrator?:** No

**Administrators Record: 2**

- **i. Full name:** BNY Mellon Investment Servicing (US) Inc.

- **ii. LEI, if any, or other identifying number:** 549300CFZQLI9QMJ1Z03

- **iii. State, if applicable:** DE

- **iv. Foreign country, if applicable:** US

- **v. Is the administrator an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the administrator a sub-administrator?:** Yes

- **b. Has a third-party administrator been hired or terminated during the reporting period?** No

**Item C.15 - Affiliated broker-dealers.**

**Broker Dealers Record: 1**

- **a. Full name:** VP Distributors, LLC

- **b. SEC file number:** 008-14100

- **c. CRD number:** 000003036

- **d. LEI, if any:** 549300IW1QX018U5W603

- **e. State, if applicable:** CT

- **f. Foreign country, if applicable:** US

- **g. Total commissions paid to the affiliated broker-dealer for the reporting period::** $0.00

**Item C.16. Brokers.**

**a. For each of the ten brokers that received the largest dollar amount of brokerage commissions...**

**Brokers Record: 1**

- **i. Full name of broker:** MORGAN STANLEY & CO. LLC

- **ii. SEC file number:** 008-15869

- **iii. CRD number:** 000008209

- **iv. LEI, if any:** 9R7GPTSO7KV3UQJZQ078

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $27,356.00

**Brokers Record: 2**

- **i. Full name of broker:** Seaport Global Securities LLC

- **ii. SEC file number:** 008-53535

- **iii. CRD number:** 000116270

- **iv. LEI, if any:** 54930028D6D0G5RZJ888

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $13,845.00

**Brokers Record: 3**

- **i. Full name of broker:** Raymond James & Associates, Inc.

- **ii. SEC file number:** 008-10999

- **iii. CRD number:** 000000705

- **iv. LEI, if any:** U4ONQX15J3RO8XCKE979

- **v. State, if applicable:** FL

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $37,991.00

**Brokers Record: 4**

- **i. Full name of broker:** GOLDMAN SACHS & CO. LLC

- **ii. SEC file number:** 008-00129

- **iii. CRD number:** 000000361

- **iv. LEI, if any:** FOR8UP27PHTHYVLBNG30

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $14,962.00

**Brokers Record: 5**

- **i. Full name of broker:** INTERACTIVE BROKERS, LLC

- **ii. SEC file number:** 008-47257

- **iii. CRD number:** 000036418

- **iv. LEI, if any:** 50OBSE5T5521O6SMZR28

- **v. State, if applicable:** CT

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $60,413.00

**Brokers Record: 6**

- **i. Full name of broker:** United First Partners LLC

- **ii. SEC file number:** 008-68718

- **iii. CRD number:** 000155456

- **iv. LEI, if any:** 254900WD45SOCZ7IKM52

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $19,416.00

**Brokers Record: 7**

- **i. Full name of broker:** NATIONAL FINANCIAL SERVICES LLC

- **ii. SEC file number:** 008-26740

- **iii. CRD number:** 000013041

- **iv. LEI, if any:** 549300JRHF1MHHWUAW04

- **v. State, if applicable:** MA

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $13,949.00

**Brokers Record: 8**

- **i. Full name of broker:** TD SECURITIES (USA) LLC

- **ii. SEC file number:** 008-36747

- **iii. CRD number:** 000018476

- **iv. LEI, if any:** SUVUFHICNZMP2WKHG940

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $58,069.00

**Brokers Record: 9**

- **i. Full name of broker:** WELLS FARGO SECURITIES, LLC

- **ii. SEC file number:** 008-65876

- **iii. CRD number:** 000126292

- **iv. LEI, if any:** VYVVCKR63DVZZN70PB21

- **v. State, if applicable:** NC

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $70,942.00

**Brokers Record: 10**

- **i. Full name of broker:** UBS Securities LLC

- **ii. SEC file number:** 008-22651

- **iii. CRD number:** 000007654

- **iv. LEI, if any:** T6FIZBDPKLYJKFCRVK44

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $12,506.00

**Aggregate Commission:** $431,296.00

**Item C.17.a. Principal transaction counterparties.**

| Name                               | SEC file number   |   CRD number | LEI                  | State   | Country   | Total Purchase/Sale ($)   |
|:---|:---|---:|:---|:---|:---|:---|
| RBC CAPITAL MARKETS, LLC           | 008-45411         |    000031194 | 549300LCO2FLSSVFFR64 | NY      | US        | $2,585,280.00             |
| OPPENHEIMER & CO. INC.             | 008-04077         |    000000249 | 254900VH02JQR2L8XD64 | NY      | US        | $2,549,218.00             |
| Robert W. Baird & Co. Incorporated | 008-00497         |    000008158 | 549300772UJAHRD6LO53 | WI      | US        | $9,442,073.00             |
| J.P. Morgan Securities LLC         | 008-35008         |    000000079 | ZBUT11V806EZRVTWT807 | NY      | US        | $59,763,454.00            |
| CANTOR FITZGERALD & CO.            | 008-00201         |    000000134 | 5493004J7H4GCPG6OB62 | NY      | US        | $3,776,892.00             |
| CitiGroup Global Markets Inc.      | 008-08177         |    000007059 | MBNUM2BPBDO7JBLYG310 | NY      | US        | $2,593,439.00             |
| BOFA SECURITIES, INC.              | 008-69787         |    000283942 | 549300HN4UKV1E2R3U73 | NY      | US        | $6,036,346.00             |
| PERSHING LLC                       | 008-17574         |    000007560 | ZI8Q1A8EI8LQFJNM0D94 | NJ      | US        | $4,121,293.00             |
| GOLDMAN SACHS & CO. LLC            | 008-00129         |    000000361 | FOR8UP27PHTHYVLBNG30 | NY      | US        | $176,835,563.00           |
| IMPERIAL CAPITAL, LLC              | 008-50397         |    000043744 | 549300I8X15KSI64Y307 | CA      | US        | $4,830,176.00             |

- **Item C.17.b - Aggregate value of principal purchase/sale transactions:** $287,519,359.00

- **Item C.18 - Did the Fund pay commissions for 'brokerage and research services'?:** Yes

- **Item C.19.a - Fund's monthly average net assets:** $132,123,162.66

**Item C.20. Lines of credit, interfund lending and interfund borrowing.**

- **a. Does the Fund have available a line of credit?** Yes

**If yes, for each line of credit, provide the information requested below:**

**Line of Credit details Record: 1**

- **i. Is the line of credit a committed or uncommitted line of credit?** Committed

- **ii. What size is the line of credit?** $250,000,000.00

- **iii. With which institution(s) is the line of credit?**

  - **Line Institutions Record: 1 Name of institution:** The Bank of New York Mellon

- **iv. Is the line of credit just for the Fund, or is it shared among multiple funds?** Shared

  - **1. If shared, list the names of other funds that may use the line of credit:**

| Name of fund                                                 | SEC File number   |
|:---|:---|
| Virtus GF U.S. Small-Mid Cap Fund                            | N/A               |
| Virtus NFJ International Value Fund                          | 811-06161         |
| Virtus Newfleet ABS MACS                                     | 811-23968         |
| Virtus Duff & Phelps Select MLP and Energy Fund              | 811-22906         |
| Virtus Silvant Focused Growth Fund                           | 811-06161         |
| Stone Harbor High Yield Emerging Markets Corporate Debt Fund | N/A               |
| Virtus Newfleet HighYield MACS                               | 811-23968         |
| Virtus Global Allocation Fund                                | 811-22167         |
| Stone Harbor Emerging Markets Corporate Debt Fund            | N/A               |
| Virtus KAR Mid-Cap Growth Fund                               | 811-00945         |
| Virtus Tactical Allocation Series                            | 811-04642         |
| Virtus Seix High Grade Municipal Bond Fund                   | 811-07705         |
| Stone Harbor Global Investment Grade Corporate Bond Fund     | N/A               |
| Virtus Newfleet Multi-Sector Intermediate Bond Series        | 811-04642         |
| Virtus Duff & Phelps Water Fund                              | 811-22167         |
| Virtus Silvant Large-Cap Growth Stock Fund                   | 811-07705         |
| Virtus KAR Small-Mid Cap Growth Fund                         | 811-00945         |
| Virtus Stone Harbor Emerging Markets Bond Fund               | 811-07455         |
| Virtus Ceredex Large-Cap Value Equity Fund                   | 811-07705         |
| Virtus Income & Growth Fund                                  | 811-06161         |
| Virtus SGA International Growth Fund                         | 811-07705         |
| Virtus GF Multi-Sector Income Fund                           | N/A               |
| Virtus Zevenbergen Technology Fund                           | 811-06161         |
| Virtus KAR Capital Growth Series                             | 811-04642         |
| Virtus NFJ Dividend Value Fund                               | 811-06161         |
| Virtus Newfleet Low Duration Core Plus Bond Fund             | 811-07455         |
| Virtus KAR Small-Mid Cap Value Fund                          | 811-00945         |
| Virtus Small-Cap Fund                                        | 811-06161         |
| Virtus GF Global Small Cap Fund                              | N/A               |
| Virtus Duff & Phelps Real Asset Fund                         | 811-07455         |
| Virtus Tactical Allocation Fund                              | 811-00945         |
| Virtus Seix Total Return Bond Fund                           | 811-07705         |
| Virtus KAR Small-Mid Cap Core Fund                           | 811-00945         |
| Stone Harbor Multi Asset Credit (No. 2) Portfolio            | N/A               |
| Stone Harbor Multi Asset Credit Portfolio                    | N/A               |
| Virtus NFJ Large-Cap Value Fund                              | 811-06161         |
| Virtus Duff & Phelps Real Estate Securities Series           | 811-04642         |
| Virtus KAR International Small-Mid Cap Fund                  | 811-07455         |
| Virtus KAR Health Sciences Fund                              | 811-06161         |
| Virtus KAR Developing Markets Fund                           | 811-07455         |
| Virtus NFJ Emerging Markets Value Fund                       | 811-22167         |
| Virtus International Small-Cap Fund                          | 811-22167         |
| Virtus Silvant Mid-Cap Growth Fund                           | 811-06161         |
| Virtus KAR Capital Growth Fund                               | 811-00945         |
| Stone Harbor ESG Emerging Markets Debt Blend Fund            | N/A               |
| Virtus Newfleet Senior Floating Rate Fund                    | 811-07455         |
| Virtus KAR Equity Income Series                              | 811-04642         |
| Virtus Seix Tax-Exempt Bond Fund                             | 811-07455         |
| Virtus GF U.S. Small Cap Focus Fund                          | N/A               |
| Virtus AlphaSimplex Global Alternatives Fund                 | 811-22906         |
| Stone Harbor High Yield Bond Fund                            | N/A               |
| Virtus KAR Global Small-Cap Fund                             | 811-06161         |
| Virtus NFJ Mid-Cap Value Fund                                | 811-06161         |
| Stone Harbor Emerging Markets Local Currency Debt Fund       | N/A               |
| The Merger Fund VL                                           | 811-21279         |
| Virtus Newfleet Multi-Sector Intermediate Bond Fund          | 811-07455         |
| Virtus SGA International Growth Series                       | 811-04642         |
| Virtus Newfleet Core Plus Bond Fund                          | 811-07455         |
| Virtus Seix Investment Grade Tax-Exempt Bond Fund            | 811-07705         |
| Virtus Newfleet RMBS MACS                                    | 811-23968         |
| Virtus Duff & Phelps Real Estate Securities Fund             | 811-07455         |
| Virtus KAR Small-Cap Value Series                            | 811-04642         |
| Virtus KAR Small-Cap Growth Fund                             | 811-00945         |
| Virtus GF SGA Global Growth Fund                             | N/A               |
| Virtus GF Emerging Markets High Dividend Fund                | N/A               |
| Virtus Newfleet Floating Rate MACS                           | 811-23968         |
| Virtus KAR Mid-Cap Core Fund                                 | 811-00945         |
| Virtus Zevenbergen Innovative Growth Stock Fund              | 811-07705         |
| Virtus SGA Global Growth Fund                                | 811-00945         |
| Virtus KAR Emerging Markets Small-Cap Fund                   | 811-07455         |
| Virtus Newfleet High Yield Fund                              | 811-07455         |
| Virtus Stone Harbor Emerging Markets Debt Income Fund        | 811-07455         |
| Virtus Ceredex Mid-Cap Value Equity Fund                     | 811-07705         |
| Virtus KAR Equity Income Fund                                | 811-00945         |
| Stone Harbor Emerging Markets Debt Fund                      | N/A               |
| Stone Harbor Securitised Bond Fund                           | N/A               |
| Virtus Newfleet Short Duration High Income Fund              | 811-22167         |
| Stone Harbor Emerging Markets Debt Explorer Fund             | N/A               |
| Stone Harbor Investment Grade Emerging Market Debt Fund      | N/A               |
| Virtus Seix U.S. Government Securities Ultra-Short Bond Fund | 811-07705         |
| Virtus AlphaSimplex Managed Futures Strategy Fund            | 811-22906         |
| Virtus Ceredex Small-Cap Value Equity Fund                   | 811-07705         |
| Virtus KAR Small-Cap Growth Series                           | 811-04642         |
| Virtus Seix High Yield MACS                                  | 811-23968         |
| Virtus Duff & Phelps Global Infrastructure Fund              | 811-07455         |
| Virtus Seix Core Bond Fund                                   | 811-07705         |
| Virtus NFJ Small-Cap Value Fund                              | 811-06161         |
| Stone Harbor Multi Asset Credit Opportunistic Fund           | N/A               |
| Virtus Emerging Markets Opportunities Fund                   | 811-06161         |
| Virtus Duff & Phelps Global Real Estate Securities Fund      | 811-07455         |
| Virtus Westchester Credit Event Fund                         | 811-22818         |
| Virtus Newfleet CMBS MACS                                    | 811-23968         |
| Stone Harbor Emerging Markets Debt Blend Portfolio           | N/A               |
| Virtus Stone Harbor EMD MACS                                 | 811-23968         |
| Virtus KAR Small-Cap Core Fund                               | 811-00945         |
| Virtus GF Select High Yield Fund                             | N/A               |
| Virtus Stone Harbor Local Markets Fund                       | 811-07455         |
| Virtus KAR Small-Cap Value Fund                              | 811-00945         |
| Virtus GF Clean Energy Fund                                  | N/A               |
| Virtus SGA Emerging Markets Equity Fund                      | 811-07455         |
| Virtus GF Multi-Sector Short Duration Bond Fund              | N/A               |
| Stone Harbor Investment Grade Emerging Market Corporate Fund | N/A               |
| The Merger Fund                                              | 811-03445         |
| Virtus Newfleet Multi-Sector Short Term Bond Fund            | 811-07455         |
| Virtus Seix High Yield Fund                                  | 811-07705         |
| Virtus Convertible Fund                                      | 811-22167         |

- **v. Did the Fund draw on the line of credit this period?** No

- **b. Did the Fund engage in interfund lending?** No

- **c. Did the Fund engage in interfund borrowing?** No

**Item C.21. Swing pricing.**

- **a. Did the Fund (if not a Money Market Fund, Exchange-Traded Fund, or Exchange-Traded Managed Fund) engage in swing pricing?** No

## N-CEN: Part G: Attachments

**Item G.1a. Attachments.**

Attachments applicable to all Registrants. All Registrants shall file the following attachments, as applicable, with the current report. Indicate the attachments filed with the current report by checking the applicable items below:

- [ ] i. Legal proceedings

- [ ] ii. Provision of financial support

- [x] iii. Independent public accountant's report on internal control (management investment companies other than small business investment companies only)

- [ ] iv. Change in accounting principles and practices

- [ ] v. Information required to be filed pursuant to exemptive orders

- [ ] vi. Other information required to be included as an attachment pursuant to Commission rules and regulations

## N-CEN: Signature

Pursuant to the requirements of the Investment Company Act of 1940, the Registrant has duly caused this report to a be signed on its behalf by the undersigned hereunto duly authorized.

**Registrant:** Virtus Event Opportunities Trust

**Date:** 2026-03-13

**Signature:** Benjamin Lowe

**Title:** Vice President