EX-99.N(3) 27 dex99n3.htm SECOND AMENDMENT TO AMENDED AND RESTATED PLAN PURSUANT TO RULE 18F-3 Second Amendment to Amended and Restated Plan Pursuant to Rule 18f-3

VIRTUS MUTUAL FUNDS

SECOND AMENDMENT

to

AMENDED AND RESTATED

PLAN PURSUANT TO RULE 18f-3

under the

INVESTMENT COMPANY ACT OF 1940

THIS AMENDMENT made effective as of the 14th day of September, 2010, amends that certain amended and restated plan pursuant to Rule 18f-3 under the Investment Company Act of 1940 duly adopted by the Board of Trustees on August 19, 2009 (the “Rule 18f-3 Plan”), as herein below provided:

W I T N E S S E T H:

WHEREAS, the Trusts and the Funds wish to amend Schedule A of the Rule 18f-3 Plan to: (a) delete Exchange Shares as they are no longer offered, and (b) add a new Fund, Virtus International Equity Fund.

NOW, THEREFORE, in consideration of the foregoing premise, the Trusts and the Funds hereby agree that the Rule 18f-3 Plan is amended as follows:

1. Schedule A to the Rule 18f-3 Plan is hereby replaced with Schedule A attached hereto and made a part of the Rule 18f-3 Plan.

2. Except as herein provided, the Rule 18f-3 Plan shall be and remain unmodified and in full force and effect. All initial capitalized terms used herein shall have such meanings as ascribed thereto in the Rule 18f-3 Plan.


SCHEDULE A

(as of September 14, 2010)

 

     A
Shares
   B
Shares
   C
Shares
   I
Shares
   T
Shares
   X
Shares
   Y
Shares
Virtus Equity Trust                     

Virtus Balanced Fund

   X    X    X            

Virtus Growth & Income Fund

   X    X    X    X         

Virtus Mid-Cap Core Fund

   X       X    X         

Virtus Mid-Cap Growth Fund

   X    X    X    X         

Virtus Mid-Cap Value Fund

   X       X    X         

Virtus Quality Large-Cap Value Fund

   X       X    X         

Virtus Quality Small-Cap Fund

   X       X    X         

Virtus Small-Cap Core Fund

   X    X    X    X         

Virtus Small-Cap Sustainable Growth Fund

   X       X    X         

Virtus Strategic Growth Fund

   X    X    X    X         

Virtus Tactical Allocation Fund

   X    X    X            
Virtus Insight Trust                     

Virtus Balanced Allocation Fund

   X       X    X         

Virtus Core Equity Fund

   X       X    X         

Virtus Emerging Markets Opportunities Fund

   X       X    X         

Virtus High Yield Income Fund

   X       X    X         

Virtus Insight Government Money Market Fund

   X          X         

Virtus Insight Money Market Fund

   X          X         

Virtus Insight Tax-Exempt Money Market Fund

   X          X         

Virtus Intermediate Government Bond Fund

   X          X         

Virtus Intermediate Tax-Exempt Bond Fund

   X       X    X         

Virtus Short/Intermediate Bond Fund

   X       X    X         

Virtus Tax-Exempt Bond Fund

   X       X    X         

Virtus Value Equity Fund

   X       X    X         
Virtus Institutional Trust                     

Virtus Institutional Bond Fund

                  X    X
Virtus Opportunities Trust                     

Virtus AlphaSectorSM Allocation Fund

   X       X    X         

Virtus AlphaSectorSM Rotation Fund

   X       X    X         

Virtus Alternatives Diversifier Fund

   X       X            

Virtus Bond Fund

   X    X    X    X         

Virtus CA Tax-Exempt Bond Fund

   X          X         

Virtus Foreign Opportunities Fund

   X       X    X         

Virtus Global Infrastructure Fund

   X       X    X         

Virtus Global Opportunities Fund

   X    X    X            

Virtus Global Real Estate Securities Fund

   X       X    X         

Virtus Greater Asia ex Japan Opportunities Fund

   X       X    X         


     A
Shares
   B
Shares
   C
Shares
   I
Shares
   T
Shares
   X
Shares
   Y
Shares

Virtus Greater European Opportunities Fund

   X       X    X         

Virtus High Yield Fund

   X    X    X            

Virtus International Equity Fund

   X       X    X         

Virtus International Real Estate Securities Fund

   X       X    X         

Virtus Market Neutral Fund

   X    X    X    X         

Virtus Multi-Sector Fixed Income Fund

   X    X    X    X         

Virtus Multi-Sector Short Term Bond Fund

   X    X    X    X    X      

Virtus Premium AlphaSectorSM Fund

   X       X    X         

Virtus Real Estate Securities Fund

   X    X    X    X         

Virtus Senior Floating Rate Fund

   X       X    X