EX-99.77J REVALUATN 4 rev.htm REVALUATION rev.htm
 
EX-99.77J REVALUATN

Exhibit 77(j)(b) – Restatement of Capital Accounts

For the year ended December 31, 2012, the Special Opportunities Fund made the following permanent tax adjustments on the statements of assets and liabilities:

Undistributed
Net Investment
Income/(Loss)
Accumulated Net
Realized
Gain/(Loss)
Paid-in Capital
$81,567
$(731,567)
$650,000

The reclassifications have no effect on net assets or net asset value per share.