MUTUAL FUND CORPORATE STRUCTURE WITH NESTED CORPORATE FUNDS HAVING MULTIPLE CATEGORIES OF SECURITIES DEFINING PREFERENCES OF DISTRIBUTION BASED ON TAXABLE INCOME TYPES

摘要

A method for distributing one or more of dividend income, capital gainsincome, and capital from aportfolio of assets to investors, the one or more of dividend income, capitalgains income, and capitalincluding one or more taxable income types, the method comprising:establishing a mutual fundcorporation for holding the portfolio of assets; establishing at least twoclasses of securities for themutual fund corporation, each of the classes of securities having respectiverights to receivepreference of distribution in respect of the one or more taxable income types;and, distributing theincome among the classes of securities according to the respective rights toreceive preference ofdistribution in respect of the one or more taxable income types.