Upload
others
View
39
Download
2
Embed Size (px)
Citation preview
2013-2015Comprehensive Example
How to CalculateForm 8621 - Line 15
Mary Beth Lougen EA USTCPChief Operating Officer – Expat Tax Tools
[email protected] (844) 312-8670 ext. 402
www.f8621.com www.expattaxtools.com
PAGE 1 OF 83
Save time. Serve your clients. Stop the headaches.
Form 8621 Calculator makes reporting all of the elements of Passive Foreign Investment Company Income (PFICs) easier.
According to the IRS, it can take an experienced tax professional more than 24 hours to complete Form 8621. Save yourself the time and frustration. Form 8621 Calculator can complete the form in under an hour and turns it into simple data entry.
There are three different options for access that offer a different range of features. Choose the one that is right for your business.
expattaxtools.com f8621.com
For more product information or to discuss licensing of Form 8621 Calculator, please contact:
Mary Beth Lougen, EA, USTCP1-844-312-8670 Ext 402 l [email protected]
Flexible PricingForm 8621 Calculator can be licensed based on your business size. It means you can get the solution that fits your needs and budget.
*Client ID is an alphanumeric identifier set by the User.
Security and PrivacyYou need to protect your client’s personal and financial information. Form 8621 Calculator puts you in control of sensitive client details so you decide how the information is seen and stored.
Cloud Solution Small Server Large ServerServer Fee* n/a $2,200 $4,4001 – 50 Users
$750 per User
$325 per User $325 per User51 – 100 Users
n/a
$325 per User101 – 200 Users $300 per User201 – 300 Users $280 per User301+ Users $265 per User
Cloud Solution Small Server Large ServerAdministrative Rights Limited to user administration Full FullPassword Reset option Enabled Optional OptionalLocation of financial data Cloud server User’s computer User’s computerLocation of sensitive client data n/a
Client sensitive data is not collect-ed
User’s computerThe data can be limited by the
System Administrator
User’s computerThe data can be limited by the
System AdministratorCollecting and storing client SSN Clients identified by ID only* Optional OptionalCollecting and storing client address Clients identified by ID only* Optional OptionalCollecting and storing client bank account numbers
Limited to last 4 digits No limitations No limitations
Address of financial institution on Form 8621
Disabled Optional Optional
Search client list Optional Optional OptionalPrint Client ID on reports Enabled Optional OptionalCustom company code in Reference Numbers
Enabled Enabled Enabled
Keeping copy of PDF forms on server PDFs are generated on request, not saved to server
Optional Optional
System back-up Daily Manual ManualMaintenance Updates By Expat Tax Tools Updates installed by client Updates installed by client
*Server fee includes the first user license. All prices in USD. Canadian pricing is available.
Access Form 8621 Calculator in these supported browsers: Internet Explorer 10+ l Chrome 22+ l Firefox 27+ l Safari 6+Form 8621 Calculator provides importable grids for users of Prosystems fx, Global fx or CCH Axcess Tax Software and it can handle 150+ currencies.
www.f8621.com
For cloud users, no client information prints on the completed form. Server users can choose how much client information appears on the completed form.
Small Server Large ServerInstallation* By user By userMinimum Memory 8GB 16GBMinimum Hard Drive 50GB 50GBHard Drive SSD drives recommended SSD drives recommendedCPU Core i7 is recommended Core i7 is recommendedOperating System Not OP dependent.
System should run Apache web-server, PHP 5.4+ (with FastCGI) and a MySQL database
Not OP dependent. System should run Apache web-server, PHP 5.4+
(with FastCGI) and a MySQL database
System Server Requirements
* ETT provides an installation program for Microsoft Windows. Other operating systems require a custom installation.
Transaction Summary - Imperial Dividend Income Pool
Date Transaction Type Units CAD 2013-11-15 Purchase 1,037.4494 13,940.00 2013-11-29 Dividend Reinvestment 6.8753 91.27 2013-12-02 Purchase 6.1626 82.00 2013-12-20 Dividend Reinvestment 1.2592 16.76 2013-12-31 Return of Capital Distribution 54.94 2014-01-02 Purchase 6.0743 82.00 2014-01-31 Dividend Reinvestment 5.4872 73.62 2014-02-03 Purchase 6.1952 82.00 2014-02-28 Dividend Reinvestment 7.2544 100.00 2014-03-31 Dividend Reinvestment 7.1153 99.71 2014-04-30 Dividend Reinvestment 6.8981 98.17 2014-05-30 Dividend Reinvestment 7.1916 101.71 2014-06-30 Dividend Reinvestment 7.3250 106.25 2014-07-31 Dividend Reinvestment 7.0918 103.90 2014-08-29 Dividend Reinvestment 7.4725 110.55 2014-09-30 Dividend Reinvestment 7.2426 101.99 2014-10-31 Dividend Reinvestment 7.4332 102.69 2014-11-21 Sale 56.2459 796.70 2014-11-28 Dividend Reinvestment 7.6659 105.70 2014-12-31 Return of Capital Distribution 607.86 2015-01-30 Dividend Reinvestment 5.7771 77.65 2015-02-27 Dividend Reinvestment 7.4752 103.60 2015-03-31 Dividend Reinvestment 7.1070 95.63 2015-04-30 Dividend Reinvestment 7.5094 102.55 2015-05-14 Sale 305.0323 4,100.00 2015-05-29 Dividend Reinvestment 5.4892 72.95 2015-06-30 Dividend Reinvestment 5.2733 67.99 2015-07-31 Dividend Reinvestment 5.3658 68.35 2015-08-31 Dividend Reinvestment 5.5290 67.40 2015-09-30 Dividend Reinvestment 5.4665 64.61 2015-10-30 Dividend Reinvestment 5.6632 68.71 2015-11-30 Dividend Reinvestment 5.6755 67.80 2015-12-31 Return of Capital Distribution 405.59
Additional Information 2013 Annualized Distribution per unit: $ 0.8872 2013 Fair Market Value (FMV) on Dec 31: $ 14,240.65 2014 Fair Market Value (FMV) on Dec 31: $ 14,758.03 2015 Fair Market Value (FMV) on Dec 31: $ 9,794.17
PAGE 4 OF 83
How to Calculate Form 8621 - Line 15
2013 PDF Report- Completed Form & Calculations -
PAGE 5 OF 83
Mary Beth Lougen EA USTCPChief Operating Officer – Expat Tax Tools
[email protected] (844) 312-8670 ext. 402
www.expattaxtools.comwww.f8621.com
Form 8621(Rev. December 2013) Department of the Treasury Internal Revenue Service
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Information about Form 8621 and its separate instructions is at www.irs.gov/form8621.
OMB No. 1545-1002
Attachment Sequence No. 69
Name of shareholder
Number, street, and room or suite no. (If a P.O. box, see instructions.)
City or town, state, and ZIP code or country
Identifying number (see instructions)
Shareholder tax year: calendar year 20 or other tax year
beginning , 20 and ending , 20 .
Check type of shareholder filing the return: Individual Corporation Partnership S Corporation Nongrantor Trust EstateName of passive foreign investment company (PFIC) or qualified electing fund (QEF)
Address (Enter number, street, city or town, and country.)
Employer identification number (if any)
Reference ID number (see instructions)
Tax year of PFIC or QEF: calendar year 20 or other tax year
beginning , 20 and
ending , 20 .
Part I Summary of Annual Information (See instructions.)Provide the following information with respect to all shares of the PFIC held by the shareholder:
1 Description of each class of shares held by the shareholder:
Check if shares jointly owned with spouse.
2 Date shares acquired during the taxable year, if applicable:
3 Number of shares held at the end of the taxable year:
4 Value of shares held at the end of the taxable year (check the appropriate box, if applicable):(a) $0-50,000 (b) $50,001-100,000 (c) $100,001-150,000 (d) $150,001-200,000
(e) If more than $200,000, list value:
5 Type of PFIC and amount of any excess distribution or gain treated as an excess distribution under section 1291, inclusion under section 1293, or inclusion or deduction under section 1296:
(a) Section 1291 $(b) Section 1293 (Qualified Electing Fund) $(c) Section 1296 (Mark to Market) $
Part II Elections (See instructions.) A Election To Treat the PFIC as a QEF. I, a shareholder of a PFIC, elect to treat the PFIC as a QEF. Complete lines 6a through 7c of Part III. B Election To Extend Time For Payment of Tax. I, a shareholder of a QEF, elect to extend the time for payment of tax on the undistributed
earnings and profits of the QEF until this election is terminated. Complete lines 8a through 9c of Part III to calculate the tax that may be deferred.
Note: If any portion of line 6a or line 7a of Part III is includible under section 951, you may not make this election. Also, see sections 1294(c) and 1294(f) and the related regulations for events that terminate this election.
C Election To Mark-to-Market PFIC Stock. I, a shareholder of a PFIC, elect to mark-to-market the PFIC stock that is marketable within the meaning of section 1296(e). Complete Part IV.
D Deemed Sale Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF, elect to recognize gain on the deemed sale of my interest in the PFIC. Enter gain or loss on line 15f of Part V.
E Deemed Dividend Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF that is a controlled foreign corporation (CFC), elect to treat an amount equal to my share of the post-1986 earnings and profits of the CFC as an excess distribution. Enter this amount on line 15e of Part V. If the excess distribution is greater than zero, also complete line 16 of Part V.
F Election To Recognize Gain on Deemed Sale of PFIC. I, a shareholder of a former PFIC or a PFIC to which section 1297(d) applies, elect to treat as an excess distribution the gain recognized on the deemed sale of my interest in the PFIC on the last day of its last tax year as a PFIC under section 1297(a). Enter gain on line 15f of Part V.
G Deemed Dividend Election With Respect to a Section 1297(e) PFIC. I, a shareholder of a section 1297(e) PFIC, within the meaning of Regulations section 1.1297-3(a), elect to make a deemed dividend election with respect to the Section 1297(e) PFIC. My holding period in the stock of the Section 1297(e) PFIC includes the CFC qualification date, as defined in Regulations section 1.1297-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V.
H Deemed Dividend Election With Respect to a Former PFIC. I, a shareholder of a former PFIC, within the meaning of Regulations section 1.1298-3(a), elect to make a deemed dividend election with respect to the former PFIC. My holding period in the stock of the former PFIC includes the termination date, as defined in Regulations section 1.1298-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 64174H Form 8621 (Rev. 12-2013)
13
X
Imperial Dividend Income Pool
ETTWEBINAR001
13
Multiple
1,051.7465
X
X 0
CLIENT ID: 12 PAGE 6 OF 83
Form 8621 (Rev. 12-2013) Page 2
Part III Income From a Qualified Electing Fund (QEF). All QEF shareholders complete lines 6a through 7c. If you are makingElection B, also complete lines 8a through 9c. (See instructions.)
6a Enter your pro rata share of the ordinary earnings of the QEF . . . . . . 6a
b Enter the portion of line 6a that is included in income under section 951 or that may be excluded under section 1293(g) . . . . . . . . . . . . 6b
c Subtract line 6b from line 6a. Enter this amount on your tax return as ordinary income . . . . . . . . 6c
7a Enter your pro rata share of the total net capital gain of the QEF . . . . . 7a
b Enter the portion of line 7a that is included in income under section 951 or that may be excluded under section 1293(g) . . . . . . . . . . . . 7b
c Subtract line 7b from line 7a. This amount is a net long-term capital gain. Enter this amount in Part II of the Schedule D used for your income tax return. (See instructions.) . . . . . . . . . . . . . . 7c
8a Add lines 6c and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a
b
Enter the total amount of cash and the fair market value of other property distributed or deemed distributed to you during the tax year of the QEF. (See instructions.) . . . 8b
c Enter the portion of line 8a not already included in line 8c that is attributable to shares in the QEF that you disposed of, pledged, or otherwise transferred during the tax year . . 8c
d Add lines 8b and 8c . . . . . . . . . . . . . . . . . . . . . . . . . . . 8d
e Subtract line 8d from line 8a, and enter the difference (if zero or less, enter amount in brackets) . . . . . 8e
Important: If line 8e is greater than zero, and no portion of line 6a or 7a is includible in income under section 951, you may make Election B with respect to the amount on line 8e.
9a Enter the total tax for the tax year (See instructions.) . . . . . . . . 9a
b Enter the total tax for the tax year determined without regard to the amount entered on line 8e . . . . . . . . . . . . . . . . . . . 9b
c Subtract line 9b from line 9a. This is the deferred tax, the time for payment of which is extended by
making Election B. See instructions . . . . . . . . . . . . . . . . . . . . . . 9c
Part IV Gain or (Loss) From Mark-to-Market Election (See instructions.) 10a Enter the fair market value of your PFIC stock at the end of the tax year . . . . . . . . . . . . 10a
b Enter your adjusted basis in the stock at the end of the tax year . . . . . . . . . . . . . . 10b
c Subtract line 10b from line 10a. If a gain, do not complete lines 11 and 12. Include this amount as ordinary income on your tax return. If a loss, go to line 11 . . . . . . . . . . . . . . . . . . . 10c
11 Enter any unreversed inclusions (as defined in section 1296(d)) . . . . . . . . . . . . . . 11
12 Enter the loss from line 10c, but only to the extent of unreversed inclusions on line 11. Include this amount as an ordinary loss on your tax return . . . . . . . . . . . . . . . . . . . . . . . 12
13 If you sold or otherwise disposed of any section 1296 stock (see instructions) during the tax year:
a Enter the fair market value of the stock on the date of sale or disposition . . . . . . . . . . . 13a
b Enter the adjusted basis of the stock on the date of sale or disposition . . . . . . . . . . . . 13b
c Subtract line 13b from line 13a. If a gain, do not complete line 14. Include this amount as ordinary income on your tax return. If a loss, go to line 14 . . . . . . . . . . . . . . . . . . . . . . 13c
14a Enter any unreversed inclusions (as defined in section 1296(d)) . . . . . . . . . . . . . . 14a
b
Enter the loss from line 13c, but only to the extent of unreversed inclusions on line 14a. Include this amount as an ordinary loss on your tax return. If the loss on line 13c exceeds unreversed inclusions on line 14a, complete line 14c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b
c Enter the amount by which the loss on line 13c exceeds unreversed inclusions on line 14a. Include this amount on your tax return according to the rules generally applicable for losses provided elsewhere in the Code and regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c
Note. See instructions in case of multiple dispositions.Form 8621 (Rev. 12-2013)
CLIENT ID: 12 ETTWEBINAR001 / Pg. 2PAGE 7 OF 83
Form 8621 (Rev. 12-2013) Page 3
Part V Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution (see instructions).
15 a Enter your total distributions from the section 1291 fund during the current tax year with respect to the applicable stock. If the holding period of the stock began in the current tax year, see instructions . . . . 15a
b Enter the total distributions (reduced by the portions of such distributions that were excess distributions but not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder’s holding period before the current tax year) . . . . . . . . . . . . . . . . . . . . . . . . . 15b
c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.) . . . . . . 15c
d Multiply line 15c by 125% (1.25) . . . . . . . . . . . . . . . . . . . . . . . 15d
e Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the applicable stock. If zero or less and you did not dispose of stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on your income tax return . . . . . . . . 15e
f Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain, complete line 16. If a loss, show it in brackets and do not complete line 16 . . . . . . . . . . . 15f
16 a Attach a statement for each distribution and disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess distribution to each day in your holding period. Add all amounts that are allocated to days in each tax year.
b Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the foreign corporation became a PFIC (pre-PFIC tax years). Enter these amounts on your income tax return as other income 16b
c Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the current tax year and pre-PFIC years). (See instructions.) . . . . . . . . . . . . . . . . 16c
d Foreign tax credit. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . 16d
e Subtract line 16d from line 16c. Enter this amount on your income tax return as “additional tax.” (See instructions.) . 16e
f Determine interest on each net increase in tax determined on line 16e using the rates and methods of section 6621. Enter the aggregate amount of interest here. (See instructions.) . . . . . . . . . . . . 16f
Part VI Status of Prior Year Section 1294 Elections and Termination of Section 1294 ElectionsComplete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election.
(i) (ii) (iii) (iv) (v) (vi)
17 Tax year of outstanding election . . . . . . .
18 Undistributed earnings to which the election relates .
19 Deferred tax . . . . .
20 Interest accrued on deferred tax (line 19) as of the filing date
21 Event terminating election .
22 Earnings distributed or deemed distributed during the tax year . . . . . . .
23 Deferred tax due with this return . . . . . . .
24 Accrued interest due with this return . . . . . . .
25 Deferred tax outstanding after partial termination of election .
26 Interest accrued after partial termination of election . .
Form 8621 (Rev. 12-2013) ** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS
153. **
0.
0.
0.0.
0.
0.
CLIENT ID: 12 ETTWEBINAR001 / Pg. 3PAGE 8 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
CURRENT YEAR HOLDINGS
Allocation to Blocks
BlockNumber
Date Transaction
Number of Units
Beginning of Year Additions
Transaction
Amount
(USD)
Adjustments
Return ofCapital
Sale: Number ofUnits
End of Year
Number of Units Cost Base
1 11/15/13 Purchase 1,037.4494 13,327.89 50.97 1,037.4494 13,276.92
2 11/29/13 Reinvestment 6.8753 86.12 0.34 6.8753 85.78
3 12/02/13 Purchase 6.1626 77.10 0.30 6.1626 76.80
4 12/20/13 Reinvestment 1.2592 15.69 0.06 1.2592 15.63
DISTRIBUTED & REINVESTED EARNINGS
$ 86 USD Reinvestment on 11/29/13Adjusted Annual Distributions Per Share:2012: 0.000000 -- 2011: 0.000000 -- 2010: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 11/29/13 1,037.4494 86.12
$ 16 USD Reinvestment on 12/20/13Adjusted Annual Distributions Per Share:2012: 0.000000 -- 2011: 0.000000 -- 2010: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 12/20/13 1,037.4494 15.50
11/29/13 12/20/13 6.8753 0.10
12/02/13 12/20/13 6.1626 0.09
$ 52 USD Distribution on 12/31/13Adjusted Annual Distributions Per Share:2012: 0.000000 -- 2011: 0.000000 -- 2010: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 12/31/13 1,037.4494 50.97
11/29/13 12/31/13 6.8753 0.34
12/02/13 12/31/13 6.1626 0.30
12/20/13 12/31/13 1.2592 0.06
EXCESS DISTRIBUTION SUMMARY
Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f
153 0 0 0 0 0 0 0
CLIENT ID: 12 ETTWEBINAR001 / Pg. 4PAGE 9 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
2014 CARRYOVER CALCULATION - ADJUSTED DISTRIBUTIONS PER UNIT
2013 DISTRIBUTIONS PER UNIT ADJUSTMENTCalculating in Original Currency
Units Distribution Adjustment Adjusted Distribution Distribution Per Share
1,037.4494 91.27 0.00 91.27 0.0879753750
1,050.4873 16.76 0.00 16.76 0.0159545004
1,051.7465 54.94 54.94 0.00 0.0000000000
Average 0.1039298753
2013 Adjusted Annual Distributions Per Unit: 0.1039298753
CLIENT ID: 12 ETTWEBINAR001 / Pg. 5PAGE 10 OF 83
How to Calculate Form 8621 - Line 15
2013- Calculations, Forms Guide &
Tax Software Entry Guide -
PAGE 11 OF 83
Mary Beth Lougen EA USTCPChief Operating Officer – Expat Tax Tools
[email protected] (844) 312-8670 ext. 402
www.expattaxtools.comwww.f8621.com
Show DetailsHide Details
PREVIEW ONLY / DO NOT FILE
CURRENT YEAR HOLDINGS
Allocation to Blocks Number of Securities Transactionamount(USD)
Adjustments After AdjustmentsBlock
Number Date Transaction Type Beginning of Year Additions Return ofCapital # of Securities Cost Base
1 11/15/13 Purchase 1,037.4494 13,327.89 50.97 1,037.4494 13,276.922 11/29/13 Reinvestment 6.8753 86.12 0.34 6.8753 85.783 12/02/13 Purchase 6.1626 77.10 0.30 6.1626 76.804 12/20/13 Reinvestment 1.2592 15.69 0.06 1.2592 15.63
DISTRIBUTED & REINVESTED EARNINGS
$ 86.12 USD Reinvestment on 11/29/13
Adjusted Annual Distributions Per Share: 2012: 0.000000 | 2011: 0.000000 | 2010: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 11/29/13 1,037.4494 86.12
$ 15.69 USD Reinvestment on 12/20/13
Adjusted Annual Distributions Per Share: 2012: 0.000000 | 2011: 0.000000 | 2010: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 12/20/13 1,037.4494 15.5011/29/13 12/20/13 6.8753 0.1012/02/13 12/20/13 6.1626 0.09
$ 51.67 USD Distribution on 12/31/13
Adjusted Annual Distributions Per Share: 2012: 0.000000 | 2011: 0.000000 | 2010: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 12/31/13 1,037.4494 50.9711/29/13 12/31/13 6.8753 0.3412/02/13 12/31/13 6.1626 0.3012/20/13 12/31/13 1.2592 0.06
EXCESS DISTRIBUTION SUMMARY
Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f153 0 0 0 0 0 0
2014 CARRYOVER CALCULATION
ADJUSTED DISTRIBUTIONS PER UNIT (LINE 15B)2013 Distributions Per Unit AdjustmentCalculating in Original Currency
Distribution Units Adjustment AdjustedDistribution
AdjustedDistribution Per Share
91.27 1,037.4494 0.00 91.27 0.087975375016.76 1,050.4873 0.00 16.76 0.015954500454.94 1,051.7465 54.94 0.00 0.0000000000
Total 0.1039298753
2013 Adjusted Annual Distributions Per Unit: 0.1039298753
PAGE 12 OF 83
13
X
Imperial Dividend Income Pool
ETTWEBINAR00113
Class
Multiple
1,051.747.
X
X 0.
PREVIEW ONLY
/ DO NOT FILE
PAGE 14 OF 83
** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS
153. **
0.
0.
0.0.0.
0.
PREVIEW ONLY
/ DO NOT FILE
PAGE 16 OF 83
Name of PFIC or QEF line 1
line 2
(NOT Applicable)
Address of PFIC or QEF Street address
City
State
Zip or Postal Code
Foreign country
Foreign province
** Note that the CCH tax software rounds the number of units to the nearest numberwhich may results in an inaccurate or negative number of units at the end of the year.
Adjustments may be required.
1 of 1
INCOME/DEDUCTIONS | DIVIDENDS | DETAILSWarning! Make the following entries under the Dividends section if there was no slips issued for this fund, otherwise enter the slip information
TSJ Payer Name Ordinary DividendsForeignCountry
Code
ForeignIncomeCode
T Form 8621, Line 15a ETTWEBINAR001 102 CA 2
FOREIGN | 8621
2 Imperial Dividend Income Pool
3 Unknown / #CAD
4 Employer Identification Number
5
6
7
8
9 Canada
10
14 Foreign Country Code CA
15 Foreign Income Code Passive Income
16 Reference ID Number ETTWEBINAR001
Additional Information Required
17
Class ofStock
Shares atBeginningof Year
Changes DuringYear Date of Change
Shares at YearEnd-
Override
Value of SharesHeld
Year End Jointly Owned0.0000 1037.4494 11/15/13 0.0000
6.8753 11/29/13 0.00006.1626 12/02/13 0.00001.2592 12/20/13 1051.7465 13393.77
1 Total distributions from the section 1291 fund during the year 153
2 Total distributions made by the fund for each of the 3 years preceding the current tax year
3 Number of prior years if fewer than 3
4 Gain or loss from disposition of section 1291 fund stock
5 Excess Distribution override 0
6 Holding period beginning date 11/15/2013
7 PFIC applicable date
8 Holding period ending date 12/31/2013
9 Distribution number 1
DistributionNumber
CurrentYear
Distribution
ForeignTax
Credit
ExcessDistributionAlloc. to Each
Day inHolding Period
OR
Foreign TaxCredit
Alloc. to EachYear in
Holding Period OR
AmountAllocated toCurrent TaxYear and
PrePFIC years OR
TaxIncrease Override
ForeignTax Credit
-Override
Interest Override
1 0 0 0 0
1 Dividends (Schedule B)
PART 1 PFIC or QEF Information
PART 12 Distributions / Dispositions from Section 1291 Fund
PART 13 Section 1291 Distribution Detail
PAGE 17 OF 83
How to Calculate Form 8621 - Line 15
2014 PDF Report- Completed Form & Calculations -
PAGE 18 OF 83
Mary Beth Lougen EA USTCPChief Operating Officer – Expat Tax Tools
[email protected] (844) 312-8670 ext. 402
www.expattaxtools.comwww.f8621.com
Form 8621(Rev. December 2014)
Department of the Treasury Internal Revenue Service
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Information about Form 8621 and its separate instructions is at www.irs.gov/form8621.
OMB No. 1545-1002
Attachment
Sequence No. 69Name of shareholder
Number, street, and room or suite no. (If a P.O. box, see instructions.)
City or town, state, and ZIP code or country
Identifying number (see instructions)
Shareholder tax year: calendar year 20 or other tax year
beginning , 20 and ending , 20 .
Check type of shareholder filing the return: Individual Corporation Partnership S Corporation Nongrantor Trust EstateName of passive foreign investment company (PFIC) or qualified electing fund (QEF)
Address (Enter number, street, city or town, and country.)
Employer identification number (if any)
Reference ID number (see instructions)
Tax year of PFIC or QEF: calendar year 20 or other tax year
beginning , 20 and
ending , 20 .
Part I Summary of Annual Information (See instructions.)
Provide the following information with respect to all shares of the PFIC held by the shareholder:
1 Description of each class of shares held by the shareholder:
Check if shares jointly owned with spouse.
2 Date shares acquired during the taxable year, if applicable:
3 Number of shares held at the end of the taxable year:
4 Value of shares held at the end of the taxable year (check the appropriate box, if applicable):
(a) $0-50,000 (b) $50,001-100,000 (c) $100,001-150,000 (d) $150,001-200,000
(e) If more than $200,000, list value:
5 Type of PFIC and amount of any excess distribution or gain treated as an excess distribution
under section 1291, inclusion under section 1293, or inclusion or deduction under section 1296:
(a) Section 1291 $
(b) Section 1293 (Qualified Electing Fund) $
(c) Section 1296 (Mark to Market) $
Part II Elections (See instructions.) A Election To Treat the PFIC as a QEF. I, a shareholder of a PFIC, elect to treat the PFIC as a QEF. Complete lines 6a through 7c of Part III. B Election To Extend Time For Payment of Tax. I, a shareholder of a QEF, elect to extend the time for payment of tax on the undistributed
earnings and profits of the QEF until this election is terminated. Complete lines 8a through 9c of Part III to calculate the tax that may be deferred.
Note: If any portion of line 6a or line 7a of Part III is includible under section 951, you may not make this election. Also, see sections 1294(c) and 1294(f) and the related regulations for events that terminate this election.
C Election To Mark-to-Market PFIC Stock. I, a shareholder of a PFIC, elect to mark-to-market the PFIC stock that is marketable within the meaning of section 1296(e). Complete Part IV.
D Deemed Sale Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF, elect to recognize gain on the deemed sale of my interest in the PFIC. Enter gain or loss on line 15f of Part V.
E Deemed Dividend Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF that is a controlled foreign corporation (CFC), elect to treat an amount equal to my share of the post-1986 earnings and profits of the CFC as an excess distribution. Enter this amount on line 15e of Part V. If the excess distribution is greater than zero, also complete line 16 of Part V.
F Election To Recognize Gain on Deemed Sale of PFIC. I, a shareholder of a former PFIC or a PFIC to which section 1297(d) applies, elect to treat as an excess distribution the gain recognized on the deemed sale of my interest in the PFIC on the last day of its last tax year as a PFIC under section 1297(a). Enter gain on line 15f of Part V.
G Deemed Dividend Election With Respect to a Section 1297(e) PFIC. I, a shareholder of a section 1297(e) PFIC, within the meaning of Regulations section 1.1297-3(a), elect to make a deemed dividend election with respect to the Section 1297(e) PFIC. My holding period in the stock of the Section 1297(e) PFIC includes the CFC qualification date, as defined in Regulations section 1.1297-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V.
H Deemed Dividend Election With Respect to a Former PFIC. I, a shareholder of a former PFIC, within the meaning of Regulations section 1.1298-3(a), elect to make a deemed dividend election with respect to the former PFIC. My holding period in the stock of the former PFIC includes the termination date, as defined in Regulations section 1.1298-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 64174H Form 8621 (Rev. 12-2014)
14
X
Imperial Dividend Income Pool
ETTWEBINAR001
14
Multiple
1,085.9477
X
X 413
CLIENT ID: 12 PAGE 19 OF 83
Form 8621 (Rev. 12-2014) Page 2
Part III Income From a Qualified Electing Fund (QEF). All QEF shareholders complete lines 6a through 7c. If you are making Election B, also complete lines 8a through 9c. (See instructions.)
6a Enter your pro rata share of the ordinary earnings of the QEF . . . . . . 6a
b
Enter the portion of line 6a that is included in income under section 951 or that
may be excluded under section 1293(g) . . . . . . . . . . . . 6b
c Subtract line 6b from line 6a. Enter this amount on your tax return as ordinary income . . . . . . . . 6c
7a Enter your pro rata share of the total net capital gain of the QEF . . . . . 7a
b
Enter the portion of line 7a that is included in income under section 951 or that
may be excluded under section 1293(g) . . . . . . . . . . . . 7b
c
Subtract line 7b from line 7a. This amount is a net long-term capital gain. Enter this amount in Part II of the
Schedule D used for your income tax return. (See instructions.) . . . . . . . . . . . . . . 7c
8a Add lines 6c and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a
b
Enter the total amount of cash and the fair market value of other property distributed or
deemed distributed to you during the tax year of the QEF. (See instructions.) . . . 8b
c
Enter the portion of line 8a not already included in line 8b that is attributable to shares in
the QEF that you disposed of, pledged, or otherwise transferred during the tax year . . 8c
d Add lines 8b and 8c . . . . . . . . . . . . . . . . . . . . . . . . . . . 8d
e Subtract line 8d from line 8a, and enter the difference (if zero or less, enter amount in brackets) . . . . . 8e
Important: If line 8e is greater than zero, and no portion of line 6a or 7a is includible in income under section 951, you may make Election B with respect to the amount on line 8e.
9a Enter the total tax for the tax year (See instructions.) . . . . . . . . 9a
b
Enter the total tax for the tax year determined without regard to the amount
entered on line 8e . . . . . . . . . . . . . . . . . . . 9b
c
Subtract line 9b from line 9a. This is the deferred tax, the time for payment of which is extended by
making Election B. See instructions . . . . . . . . . . . . . . . . . . . . . . 9c
Part IV Gain or (Loss) From Mark-to-Market Election (See instructions.)
10a Enter the fair market value of your PFIC stock at the end of the tax year . . . . . . . . . . . . 10a
b Enter your adjusted basis in the stock at the end of the tax year . . . . . . . . . . . . . . 10b
c
Subtract line 10b from line 10a. If a gain, do not complete lines 11 and 12. Include this amount as ordinary
income on your tax return. If a loss, go to line 11 . . . . . . . . . . . . . . . . . . . 10c
11 Enter any unreversed inclusions (as defined in section 1296(d)) . . . . . . . . . . . . . . 11
12
Enter the loss from line 10c, but only to the extent of unreversed inclusions on line 11. Include this amount as
an ordinary loss on your tax return . . . . . . . . . . . . . . . . . . . . . . . 12
13 If you sold or otherwise disposed of any section 1296 stock (see instructions) during the tax year:
a Enter the fair market value of the stock on the date of sale or disposition . . . . . . . . . . . 13a
b Enter the adjusted basis of the stock on the date of sale or disposition . . . . . . . . . . . . 13b
c
Subtract line 13b from line 13a. If a gain, do not complete line 14. Include this amount as ordinary income on
your tax return. If a loss, go to line 14 . . . . . . . . . . . . . . . . . . . . . . 13c
14a Enter any unreversed inclusions (as defined in section 1296(d)) . . . . . . . . . . . . . . 14a
b
Enter the loss from line 13c, but only to the extent of unreversed inclusions on line 14a. Include this amount as
an ordinary loss on your tax return. If the loss on line 13c exceeds unreversed inclusions on line 14a, complete
line 14c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b
c
Enter the amount by which the loss on line 13c exceeds unreversed inclusions on line 14a. Include this amount
on your tax return according to the rules generally applicable for losses provided elsewhere in the Code and
regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c
Note. See instructions in case of multiple sales or dispositions.
Form 8621 (Rev. 12-2014)
CLIENT ID: 12 ETTWEBINAR001 / Pg. 2PAGE 20 OF 83
Form 8621 (Rev. 12-2014) Page 3
Part V Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution and disposition (see instructions).
15
a
Enter your total distributions from the section 1291 fund during the current tax year with respect to the
applicable stock. If the holding period of the stock began in the current tax year, see instructions . . . . 15a
b
Enter the total distributions (reduced by the portions of such distributions that were excess distributions but
not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for
each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder’s holding period
before the current tax year) . . . . . . . . . . . . . . . . . . . . . . . . . 15b
c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.) . . . . . . 15c
d Multiply line 15c by 125% (1.25) . . . . . . . . . . . . . . . . . . . . . . . 15d
e
Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the
applicable stock. If there is an excess distribution, complete line 16. If zero or less and you did not dispose of
stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one
distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on
your income tax return . . . . . . . . . . . . . . . . . . . . . . . . . . 15e
f
Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain,
complete line 16. If a loss, show it in brackets and do not complete line 16 . . . . . . . . . . . 15f
16
a
If there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and
disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess
distribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax
year.
b
Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the
foreign corporation became a PFIC (pre-PFIC years). Enter these amounts on your income tax return as other income 16b
c
Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the
current tax year and pre-PFIC years). (See instructions.) . . . . . . . . . . . . . . . . 16c
d Foreign tax credit. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . 16d
e Subtract line 16d from line 16c. Enter this amount on your income tax return as “additional tax.” (See instructions.) . 16e
f
Determine interest on each net increase in tax determined on line 16e using the rates and methods of section
6621. Enter the aggregate amount of interest here. (See instructions.) . . . . . . . . . . . . 16f
Part VI Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections Complete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election.
(i) (ii) (iii) (iv) (v) (vi)
17
Tax year of outstanding
election . . . . . . .
18
Undistributed earnings to
which the election relates .
19 Deferred tax . . . . .
20 Interest accrued on deferred
tax (line 19) as of the filing date
21 Event terminating election .
22
Earnings distributed or
deemed distributed during the
tax year . . . . . . .
23
Deferred tax due with this
return . . . . . . .
24
Accrued interest due with this
return . . . . . . .
25
Deferred tax outstanding after
partial termination of election .
26
Interest accrued after partial
termination of election . .
Form 8621 (Rev. 12-2014) ** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS
1,526. **
413.
364.
19.
0.19.
1.
CLIENT ID: 12 ETTWEBINAR001 / Pg. 3PAGE 21 OF 83
Form 8621 (Rev. 12-2014) Page 3
Part V Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution and disposition (see instructions).
15
a
Enter your total distributions from the section 1291 fund during the current tax year with respect to the
applicable stock. If the holding period of the stock began in the current tax year, see instructions . . . . 15a
b
Enter the total distributions (reduced by the portions of such distributions that were excess distributions but
not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for
each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder’s holding period
before the current tax year) . . . . . . . . . . . . . . . . . . . . . . . . . 15b
c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.) . . . . . . 15c
d Multiply line 15c by 125% (1.25) . . . . . . . . . . . . . . . . . . . . . . . 15d
e
Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the
applicable stock. If there is an excess distribution, complete line 16. If zero or less and you did not dispose of
stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one
distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on
your income tax return . . . . . . . . . . . . . . . . . . . . . . . . . . 15e
f
Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain,
complete line 16. If a loss, show it in brackets and do not complete line 16 . . . . . . . . . . . 15f
16
a
If there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and
disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess
distribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax
year.
b
Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the
foreign corporation became a PFIC (pre-PFIC years). Enter these amounts on your income tax return as other income 16b
c
Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the
current tax year and pre-PFIC years). (See instructions.) . . . . . . . . . . . . . . . . 16c
d Foreign tax credit. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . 16d
e Subtract line 16d from line 16c. Enter this amount on your income tax return as “additional tax.” (See instructions.) . 16e
f
Determine interest on each net increase in tax determined on line 16e using the rates and methods of section
6621. Enter the aggregate amount of interest here. (See instructions.) . . . . . . . . . . . . 16f
Part VI Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections Complete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election.
(i) (ii) (iii) (iv) (v) (vi)
17
Tax year of outstanding
election . . . . . . .
18
Undistributed earnings to
which the election relates .
19 Deferred tax . . . . .
20 Interest accrued on deferred
tax (line 19) as of the filing date
21 Event terminating election .
22
Earnings distributed or
deemed distributed during the
tax year . . . . . . .
23
Deferred tax due with this
return . . . . . . .
24
Accrued interest due with this
return . . . . . . .
25
Deferred tax outstanding after
partial termination of election .
26
Interest accrued after partial
termination of election . .
Form 8621 (Rev. 12-2014)
(11.)
CLIENT ID: 12 ETTWEBINAR001 / Pg. 4PAGE 22 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
CURRENT YEAR HOLDINGS
Allocation to Blocks
BlockNumber
Date Transaction
Number of Units
Beginning of Year Additions
Transaction
Amount
(USD)
Adjustments
Return ofCapital
Sale: Number ofUnits
End of Year
Number of Units Cost Base
1 11/15/13 Purchase 1,037.4494 13,276.92 114.81 (56.2459) 981.2035 12,442.29
2 11/29/13 Reinvestment 6.8753 85.78 0.80 6.8753 84.98
3 12/02/13 Purchase 6.1626 76.80 0.72 6.1626 76.08
4 12/20/13 Reinvestment 1.2592 15.63 0.15 1.2592 15.48
5 01/02/14 Purchase 6.0743 77.11 0.71 6.0743 76.40
6 01/31/14 Reinvestment 5.4872 66.16 0.64 5.4872 65.52
7 02/03/14 Purchase 6.1952 74.04 0.72 6.1952 73.32
8 02/28/14 Reinvestment 7.2544 90.30 0.85 7.2544 89.45
9 03/31/14 Reinvestment 7.1153 90.26 0.83 7.1153 89.43
10 04/30/14 Reinvestment 6.8981 89.60 0.81 6.8981 88.79
11 05/30/14 Reinvestment 7.1916 93.63 0.84 7.1916 92.79
12 06/30/14 Reinvestment 7.3250 99.56 0.86 7.3250 98.70
13 07/31/14 Reinvestment 7.0918 95.43 0.83 7.0918 94.60
14 08/29/14 Reinvestment 7.4725 101.84 0.87 7.4725 100.97
15 09/30/14 Reinvestment 7.2426 91.00 0.85 7.2426 90.15
16 10/31/14 Reinvestment 7.4332 91.06 0.87 7.4332 90.19
17 11/28/14 Reinvestment 7.6659 92.51 0.90 7.6659 91.61
SECTION 1291 SALES
Purchase Date Sale Date Units in Block Units Sold Units Left Basis Sale Price Gain / Loss Line 15f
11/15/13 11/21/14 1,037.4494 56.2459 981.2035 720.00 709.00 -11.00 -11
DISTRIBUTED & REINVESTED EARNINGS
$ 66 USD Reinvestment on 01/31/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 01/31/14 1,037.4494 64.88 66.76 66.76 83.45 -18.57
11/29/13 01/31/14 6.8753 0.43 0.44 0.44 0.55 -0.12
12/02/13 01/31/14 6.1626 0.39 0.40 0.40 0.50 -0.11
12/20/13 01/31/14 1.2592 0.08 0.08 0.08 0.10 -0.02
01/02/14 01/31/14 6.0743 0.38
$ 89 USD Reinvestment on 02/28/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 02/28/14 1,037.4494 87.60 67.83 67.83 84.79 2.81 1.56 0.49 0.00 0.49 0.01
Excess: $ 2.81 -- Total Days: 106 -- Excess Per Day: 0.02650755
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 1.25 0.49 0.00 0.49 0.01
CLIENT ID: 12 ETTWEBINAR001 / Pg. 5PAGE 23 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
** 2014 59 1.56
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 02/28/14 6.8753 0.58 0.45 0.45 0.56 0.02 0.01 0.00 0.00 0.00 0.00
Excess: $ 0.02 -- Total Days: 92 -- Excess Per Day: 0.00020217
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.01 0.00 0.00 0.00 0.00
** 2014 59 0.01
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 02/28/14 6.1626 0.52 0.40 0.40 0.50 0.02 0.01 0.00 0.00 0.00 0.00
Excess: $ 0.02 -- Total Days: 89 -- Excess Per Day: 0.00018764
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.01 0.00 0.00 0.00 0.00
** 2014 59 0.01
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 02/28/14 1.2592 0.11 0.08 0.08 0.10 0.00 0.00 0.00 0.00 0.00 0.00
Excess: $ 0.00 -- Total Days: 71 -- Excess Per Day: 0.00004789
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.00 0.00 0.00 0.00 0.00
** 2014 59 0.00
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 02/28/14 6.0743 0.51
01/31/14 02/28/14 5.4872 0.46
02/03/14 02/28/14 6.1952 0.52
$ 89 USD Reinvestment on 03/31/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 03/31/14 1,037.4494 86.96 68.45 68.45 85.57 1.40 0.92 0.19 0.00 0.19 0.01
Excess: $ 1.40 -- Total Days: 137 -- Excess Per Day: 0.01018540
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 0.48 0.19 0.00 0.19 0.01
** 2014 90 0.92
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 03/31/14 6.8753 0.58 0.45 0.45 0.57 0.01 0.01 0.00 0.00 0.00 0.00
Excess: $ 0.01 -- Total Days: 123 -- Excess Per Day: 0.00007561
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.00 0.00 0.00 0.00 0.00
** 2014 90 0.01
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 03/31/14 6.1626 0.52 0.41 0.41 0.51 0.01 0.01 0.00 0.00 0.00 0.00
CLIENT ID: 12 ETTWEBINAR001 / Pg. 6PAGE 24 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
Excess: $ 0.01 -- Total Days: 120 -- Excess Per Day: 0.00006917
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.00 0.00 0.00 0.00 0.00
** 2014 90 0.01
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 03/31/14 1.2592 0.11 0.08 0.08 0.10 0.00 0.00 0.00 0.00 0.00 0.00
Excess: $ 0.00 -- Total Days: 102 -- Excess Per Day: 0.00001569
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.00 0.00 0.00 0.00 0.00
** 2014 90 0.00
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 03/31/14 6.0743 0.51
01/31/14 03/31/14 5.4872 0.46
02/03/14 03/31/14 6.1952 0.52
02/28/14 03/31/14 7.2544 0.61
$ 89 USD Reinvestment on 04/30/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 04/30/14 1,037.4494 85.76 69.48 69.48 86.84 -1.08
11/29/13 04/30/14 6.8753 0.57 0.46 0.46 0.58 -0.01
12/02/13 04/30/14 6.1626 0.51 0.41 0.41 0.52 -0.01
12/20/13 04/30/14 1.2592 0.10 0.08 0.08 0.11 -0.00
01/02/14 04/30/14 6.0743 0.50
01/31/14 04/30/14 5.4872 0.45
02/03/14 04/30/14 6.1952 0.51
02/28/14 04/30/14 7.2544 0.60
03/31/14 04/30/14 7.1153 0.59
$ 93 USD Reinvestment on 05/30/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 05/30/14 1,037.4494 89.05 70.52 70.52 88.15 0.90 0.69 0.09 0.00 0.09 0.00
Excess: $ 0.90 -- Total Days: 197 -- Excess Per Day: 0.00457665
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 0.22 0.09 0.00 0.09 0.00
** 2014 150 0.69
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 05/30/14 6.8753 0.59 0.47 0.47 0.58 0.01 0.00 0.00 0.00 0.00 0.00
Excess: $ 0.01 -- Total Days: 183 -- Excess Per Day: 0.00003279
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.00 0.00 0.00 0.00 0.00
** 2014 150 0.00
CLIENT ID: 12 ETTWEBINAR001 / Pg. 7PAGE 25 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 05/30/14 6.1626 0.53 0.42 0.42 0.52 0.01 0.00 0.00 0.00 0.00 0.00
Excess: $ 0.01 -- Total Days: 180 -- Excess Per Day: 0.00003000
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.00 0.00 0.00 0.00 0.00
** 2014 150 0.00
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 05/30/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00
Excess: $ 0.00 -- Total Days: 162 -- Excess Per Day: 0.00000679
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.00 0.00 0.00 0.00 0.00
** 2014 150 0.00
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 05/30/14 6.0743 0.52
01/31/14 05/30/14 5.4872 0.47
02/03/14 05/30/14 6.1952 0.53
02/28/14 05/30/14 7.2544 0.62
03/31/14 05/30/14 7.1153 0.61
04/30/14 05/30/14 6.8981 0.59
$ 99 USD Reinvestment on 06/30/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 06/30/14 1,037.4494 94.07 72.26 72.26 90.32 3.75 2.98 0.31 0.00 0.31 0.01
Excess: $ 3.75 -- Total Days: 228 -- Excess Per Day: 0.01645658
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 0.77 0.31 0.00 0.31 0.01
** 2014 181 2.98
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 06/30/14 6.8753 0.62 0.48 0.48 0.60 0.02 0.02 0.00 0.00 0.00 0.00
Excess: $ 0.02 -- Total Days: 214 -- Excess Per Day: 0.00011589
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.00 0.00 0.00 0.00 0.00
** 2014 181 0.02
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 06/30/14 6.1626 0.56 0.43 0.43 0.54 0.02 0.02 0.00 0.00 0.00 0.00
Excess: $ 0.02 -- Total Days: 211 -- Excess Per Day: 0.00010569
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.00 0.00 0.00 0.00 0.00
** 2014 181 0.02
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 06/30/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00
CLIENT ID: 12 ETTWEBINAR001 / Pg. 8PAGE 26 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
Excess: $ 0.00 -- Total Days: 193 -- Excess Per Day: 0.00002383
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.00 0.00 0.00 0.00 0.00
** 2014 181 0.00
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 06/30/14 6.0743 0.55
01/31/14 06/30/14 5.4872 0.50
02/03/14 06/30/14 6.1952 0.56
02/28/14 06/30/14 7.2544 0.66
03/31/14 06/30/14 7.1153 0.65
04/30/14 06/30/14 6.8981 0.63
05/30/14 06/30/14 7.1916 0.65
$ 95 USD Reinvestment on 07/31/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 07/31/14 1,037.4494 89.57 71.30 71.30 89.12 0.45 0.37 0.03 0.00 0.03 0.00
Excess: $ 0.45 -- Total Days: 259 -- Excess Per Day: 0.00173784
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 0.08 0.03 0.00 0.03 0.00
** 2014 212 0.37
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 07/31/14 6.8753 0.59 0.47 0.47 0.59 0.00 0.00 0.00 0.00 0.00 0.00
Excess: $ 0.00 -- Total Days: 245 -- Excess Per Day: 0.00001224
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.00 0.00 0.00 0.00 0.00
** 2014 212 0.00
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 07/31/14 6.1626 0.53 0.42 0.42 0.53 0.00 0.00 0.00 0.00 0.00 0.00
Excess: $ 0.00 -- Total Days: 242 -- Excess Per Day: 0.00001116
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.00 0.00 0.00 0.00 0.00
** 2014 212 0.00
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 07/31/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00
Excess: $ 0.00 -- Total Days: 224 -- Excess Per Day: 0.00000268
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.00 0.00 0.00 0.00 0.00
** 2014 212 0.00
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 07/31/14 6.0743 0.52
01/31/14 07/31/14 5.4872 0.47
CLIENT ID: 12 ETTWEBINAR001 / Pg. 9PAGE 27 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
02/03/14 07/31/14 6.1952 0.53
02/28/14 07/31/14 7.2544 0.63
03/31/14 07/31/14 7.1153 0.61
04/30/14 07/31/14 6.8981 0.60
05/30/14 07/31/14 7.1916 0.62
06/30/14 07/31/14 7.3250 0.63
$ 101 USD Reinvestment on 08/29/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 08/29/14 1,037.4494 94.98 71.97 71.97 89.96 5.02 4.20 0.32 0.00 0.32 0.01
Excess: $ 5.02 -- Total Days: 288 -- Excess Per Day: 0.01742500
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 0.82 0.32 0.00 0.32 0.01
** 2014 241 4.20
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 08/29/14 6.8753 0.63 0.48 0.48 0.60 0.03 0.03 0.00 0.00 0.00 0.00
Excess: $ 0.03 -- Total Days: 274 -- Excess Per Day: 0.00012153
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.00 0.00 0.00 0.00 0.00
** 2014 241 0.03
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 08/29/14 6.1626 0.56 0.43 0.43 0.53 0.03 0.03 0.00 0.00 0.00 0.00
Excess: $ 0.03 -- Total Days: 271 -- Excess Per Day: 0.00010996
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.00 0.00 0.00 0.00 0.00
** 2014 241 0.03
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 08/29/14 1.2592 0.12 0.09 0.09 0.11 0.01 0.01 0.00 0.00 0.00 0.00
Excess: $ 0.01 -- Total Days: 253 -- Excess Per Day: 0.00002451
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.00 0.00 0.00 0.00 0.00
** 2014 241 0.01
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 08/29/14 6.0743 0.56
01/31/14 08/29/14 5.4872 0.50
02/03/14 08/29/14 6.1952 0.57
02/28/14 08/29/14 7.2544 0.66
03/31/14 08/29/14 7.1153 0.65
04/30/14 08/29/14 6.8981 0.63
05/30/14 08/29/14 7.1916 0.66
06/30/14 08/29/14 7.3250 0.67
CLIENT ID: 12 ETTWEBINAR001 / Pg. 10PAGE 28 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
07/31/14 08/29/14 7.0918 0.65
$ 90 USD Reinvestment on 09/30/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 09/30/14 1,037.4494 84.31 70.18 70.18 87.72 -3.41
11/29/13 09/30/14 6.8753 0.56 0.47 0.47 0.58 -0.02
12/02/13 09/30/14 6.1626 0.50 0.42 0.42 0.52 -0.02
12/20/13 09/30/14 1.2592 0.10 0.09 0.09 0.11 -0.00
01/02/14 09/30/14 6.0743 0.49
01/31/14 09/30/14 5.4872 0.45
02/03/14 09/30/14 6.1952 0.50
02/28/14 09/30/14 7.2544 0.59
03/31/14 09/30/14 7.1153 0.58
04/30/14 09/30/14 6.8981 0.56
05/30/14 09/30/14 7.1916 0.58
06/30/14 09/30/14 7.3250 0.60
07/31/14 09/30/14 7.0918 0.58
08/29/14 09/30/14 7.4725 0.61
$ 90 USD Reinvestment on 10/31/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 10/31/14 1,037.4494 83.81 70.19 70.19 87.74 -3.92
11/29/13 10/31/14 6.8753 0.56 0.47 0.47 0.58 -0.03
12/02/13 10/31/14 6.1626 0.50 0.42 0.42 0.52 -0.02
12/20/13 10/31/14 1.2592 0.10 0.09 0.09 0.11 -0.00
01/02/14 10/31/14 6.0743 0.49
01/31/14 10/31/14 5.4872 0.44
02/03/14 10/31/14 6.1952 0.50
02/28/14 10/31/14 7.2544 0.59
03/31/14 10/31/14 7.1153 0.57
04/30/14 10/31/14 6.8981 0.56
05/30/14 10/31/14 7.1916 0.58
06/30/14 10/31/14 7.3250 0.59
07/31/14 10/31/14 7.0918 0.57
08/29/14 10/31/14 7.4725 0.60
09/30/14 10/31/14 7.2426 0.59
$ 92 USD Reinvestment on 11/28/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 11/28/14 981.2035 84.18 66.28 66.28 82.85 1.33 1.17 0.07 0.00 0.07 0.00
Excess: $ 1.33 -- Total Days: 379 -- Excess Per Day: 0.00351372
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 0.17 0.07 0.00 0.07 0.00
CLIENT ID: 12 ETTWEBINAR001 / Pg. 11PAGE 29 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
** 2014 332 1.17
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 11/28/14 6.8753 0.59 0.44 0.44 0.55 0.04 0.04 0.00 0.00 0.00 0.00
Excess: $ 0.04 -- Total Days: 365 -- Excess Per Day: 0.00011178
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.00 0.00 0.00 0.00 0.00
** 2014 332 0.04
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 11/28/14 6.1626 0.53 0.39 0.39 0.49 0.04 0.03 0.00 0.00 0.00 0.00
Excess: $ 0.04 -- Total Days: 362 -- Excess Per Day: 0.00010110
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.00 0.00 0.00 0.00 0.00
** 2014 332 0.03
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 11/28/14 1.2592 0.11 0.08 0.08 0.10 0.01 0.01 0.00 0.00 0.00 0.00
Excess: $ 0.01 -- Total Days: 344 -- Excess Per Day: 0.00002180
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.00 0.00 0.00 0.00 0.00
** 2014 332 0.01
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 11/28/14 6.0743 0.52
01/31/14 11/28/14 5.4872 0.47
02/03/14 11/28/14 6.1952 0.53
02/28/14 11/28/14 7.2544 0.62
03/31/14 11/28/14 7.1153 0.61
04/30/14 11/28/14 6.8981 0.59
05/30/14 11/28/14 7.1916 0.62
06/30/14 11/28/14 7.3250 0.63
07/31/14 11/28/14 7.0918 0.61
08/29/14 11/28/14 7.4725 0.64
09/30/14 11/28/14 7.2426 0.62
10/31/14 11/28/14 7.4332 0.64
$ 524 USD Distribution on 12/31/14Adjusted Annual Distributions Per Share:2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 12/31/14 981.2035 473.84 65.80 65.80 82.25 391.59 346.92 17.69 0.00 17.69 0.53
Excess: $ 391.59 -- Total Days: 412 -- Excess Per Day: 0.95046505
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 44.67 17.69 0.00 17.69 0.53
** 2014 365 346.92
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 12/31/14 6.8753 3.32 0.44 0.44 0.55 2.78 2.55 0.09 0.00 0.09 0.00
CLIENT ID: 12 ETTWEBINAR001 / Pg. 12PAGE 30 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
Excess: $ 2.78 -- Total Days: 398 -- Excess Per Day: 0.00697261
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.23 0.09 0.00 0.09 0.00
** 2014 365 2.55
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 12/31/14 6.1626 2.98 0.39 0.39 0.49 2.49 2.30 0.07 0.00 0.07 0.00
Excess: $ 2.49 -- Total Days: 395 -- Excess Per Day: 0.00629722
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.19 0.07 0.00 0.07 0.00
** 2014 365 2.30
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 12/31/14 1.2592 0.61 0.08 0.08 0.10 0.51 0.49 0.01 0.00 0.01 0.00
Excess: $ 0.51 -- Total Days: 377 -- Excess Per Day: 0.00134801
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.02 0.01 0.00 0.01 0.00
** 2014 365 0.49
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 12/31/14 6.0743 2.93
01/31/14 12/31/14 5.4872 2.65
02/03/14 12/31/14 6.1952 2.99
02/28/14 12/31/14 7.2544 3.50
03/31/14 12/31/14 7.1153 3.44
04/30/14 12/31/14 6.8981 3.33
05/30/14 12/31/14 7.1916 3.47
06/30/14 12/31/14 7.3250 3.54
07/31/14 12/31/14 7.0918 3.42
08/29/14 12/31/14 7.4725 3.61
09/30/14 12/31/14 7.2426 3.50
10/31/14 12/31/14 7.4332 3.59
11/28/14 12/31/14 7.6659 3.70
EXCESS DISTRIBUTION SUMMARY
Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f
1,526 413 0 364 19 0 19 1
CLIENT ID: 12 ETTWEBINAR001 / Pg. 13PAGE 31 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
2015 CARRYOVER CALCULATION - ADJUSTED DISTRIBUTIONS PER UNIT
2014 DISTRIBUTIONS PER UNIT ADJUSTMENTCalculating in Original Currency
Units Distribution Adjustment Adjusted Distribution Distribution Per Share
1,057.8208 73.62 0.00 73.62 0.0695959089
1,069.5032 100.00 1.39 98.61 0.0921980484
1,076.7576 99.71 0.53 99.18 0.0921060118
1,083.8729 98.17 0.00 98.17 0.0905733504
1,090.7710 101.71 0.24 101.47 0.0930296963
1,097.9626 106.25 0.83 105.42 0.0960112708
1,105.2876 103.90 0.09 103.81 0.0939214673
1,112.3794 110.55 0.90 109.65 0.0985749120
1,119.8519 101.99 0.00 101.99 0.0910745430
1,127.0945 102.69 0.00 102.69 0.0911103727
1,078.2818 105.70 0.20 105.50 0.0978439216
1,085.9477 607.86 199.56 408.30 0.3759846199
Average 1.3820241231
2014 Adjusted Annual Distributions Per Unit: 1.3820241231
CLIENT ID: 12 ETTWEBINAR001 / Pg. 14PAGE 32 OF 83
How to Calculate Form 8621 - Line 15
2014- Calculations, Forms Guide &
Tax Software Entry Guide -
PAGE 33 OF 83
Mary Beth Lougen EA USTCPChief Operating Officer – Expat Tax Tools
[email protected] (844) 312-8670 ext. 402
www.expattaxtools.comwww.f8621.com
Show DetailsHide Details
PREVIEW ONLY / DO NOT FILE
CURRENT YEAR HOLDINGS
Allocation to Blocks Number of Securities Transactionamount(USD)
Adjustments After AdjustmentsBlock
Number Date Transaction Type Beginning of Year Additions Return ofCapital
Sale# of Securities # of Securities Cost Base
1 11/15/13 Purchase 1,037.4494 13,276.92 114.81 (56.2459) 981.2035 12,442.292 11/29/13 Reinvestment 6.8753 85.78 0.80 6.8753 84.983 12/02/13 Purchase 6.1626 76.80 0.72 6.1626 76.084 12/20/13 Reinvestment 1.2592 15.63 0.15 1.2592 15.485 01/02/14 Purchase 6.0743 77.11 0.71 6.0743 76.406 01/31/14 Reinvestment 5.4872 66.16 0.64 5.4872 65.527 02/03/14 Purchase 6.1952 74.04 0.72 6.1952 73.328 02/28/14 Reinvestment 7.2544 90.30 0.85 7.2544 89.459 03/31/14 Reinvestment 7.1153 90.26 0.83 7.1153 89.4310 04/30/14 Reinvestment 6.8981 89.60 0.81 6.8981 88.7911 05/30/14 Reinvestment 7.1916 93.63 0.84 7.1916 92.7912 06/30/14 Reinvestment 7.3250 99.56 0.86 7.3250 98.7013 07/31/14 Reinvestment 7.0918 95.43 0.83 7.0918 94.6014 08/29/14 Reinvestment 7.4725 101.84 0.87 7.4725 100.9715 09/30/14 Reinvestment 7.2426 91.00 0.85 7.2426 90.1516 10/31/14 Reinvestment 7.4332 91.06 0.87 7.4332 90.1917 11/28/14 Reinvestment 7.6659 92.51 0.90 7.6659 91.61
SECTION 1291 SALESPurchase
DateSaleDate Days Held Securities
in Block Securities Sold Securities Left Basis Sale Price Gain / Loss Line 15f
11/15/13 11/21/14 372 1,037.4494 56.2459 981.2035 720.00 709.00 -11.00 -11
DISTRIBUTED & REINVESTED EARNINGS
$ 66.16 USD Reinvestment on 01/31/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 01/31/14 1,037.4494 64.88 66.76 66.76 83.45 -18.5711/29/13 01/31/14 6.8753 0.43 0.44 0.44 0.55 -0.1212/02/13 01/31/14 6.1626 0.39 0.40 0.40 0.50 -0.1112/20/13 01/31/14 1.2592 0.08 0.08 0.08 0.10 -0.0201/02/14 01/31/14 6.0743 0.38
$ 90.30 USD Reinvestment on 02/28/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 02/28/14 1,037.4494 87.60 67.83 67.83 84.79 2.81 1.56 0.49 0.00 0.49 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 47 1.2459 0.49 0.00 0.49 0.01
** 2014 59 1.5639
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/29/13 02/28/14 6.8753 0.58 0.45 0.45 0.56 0.02 0.01 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.0067 0.00 0.00 0.00 0.00
** 2014 59 0.0119
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 02/28/14 6.1626 0.52 0.40 0.40 0.50 0.02 0.01 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.0056 0.00 0.00 0.00 0.00
** 2014 59 0.0111
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 02/28/14 1.2592 0.11 0.08 0.08 0.10 0.00 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0.0006 0.00 0.00 0.00 0.00
** 2014 59 0.0028
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 02/28/14 6.0743 0.5101/31/14 02/28/14 5.4872 0.46
02/03/14 02/28/14 6.1952 0.52
$ 90.26 USD Reinvestment on 03/31/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
PAGE 34 OF 83
11/15/13 03/31/14 1,037.4494 86.96 68.45 68.45 85.57 1.40 0.92 0.19 0.00 0.19 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 47 0.4787 0.19 0.00 0.19 0.01
** 2014 90 0.9167
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/29/13 03/31/14 6.8753 0.58 0.45 0.45 0.57 0.01 0.01 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.0025 0.00 0.00 0.00 0.00
** 2014 90 0.0068
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 03/31/14 6.1626 0.52 0.41 0.41 0.51 0.01 0.01 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.0021 0.00 0.00 0.00 0.00
** 2014 90 0.0062
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 03/31/14 1.2592 0.11 0.08 0.08 0.10 0.00 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0.0002 0.00 0.00 0.00 0.00
** 2014 90 0.0014
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 03/31/14 6.0743 0.5101/31/14 03/31/14 5.4872 0.4602/03/14 03/31/14 6.1952 0.5202/28/14 03/31/14 7.2544 0.61
$ 89.60 USD Reinvestment on 04/30/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 04/30/14 1,037.4494 85.76 69.48 69.48 86.84 -1.0811/29/13 04/30/14 6.8753 0.57 0.46 0.46 0.58 -0.0112/02/13 04/30/14 6.1626 0.51 0.41 0.41 0.52 -0.0112/20/13 04/30/14 1.2592 0.10 0.08 0.08 0.11 -0.0001/02/14 04/30/14 6.0743 0.5001/31/14 04/30/14 5.4872 0.4502/03/14 04/30/14 6.1952 0.5102/28/14 04/30/14 7.2544 0.6003/31/14 04/30/14 7.1153 0.59
$ 93.63 USD Reinvestment on 05/30/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 05/30/14 1,037.4494 89.05 70.52 70.52 88.15 0.90 0.69 0.09 0.00 0.09 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 47 0.2151 0.09 0.00 0.09 0.00
** 2014 150 0.6865
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/29/13 05/30/14 6.8753 0.59 0.47 0.47 0.58 0.01 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.0011 0.00 0.00 0.00 0.00
** 2014 150 0.0049
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 05/30/14 6.1626 0.53 0.42 0.42 0.52 0.01 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.0009 0.00 0.00 0.00 0.00
** 2014 150 0.0045
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 05/30/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0.0001 0.00 0.00 0.00 0.00
** 2014 150 0.001
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 05/30/14 6.0743 0.5201/31/14 05/30/14 5.4872 0.4702/03/14 05/30/14 6.1952 0.5302/28/14 05/30/14 7.2544 0.6203/31/14 05/30/14 7.1153 0.6104/30/14 05/30/14 6.8981 0.59
$ 99.56 USD Reinvestment on 06/30/14
PAGE 35 OF 83
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 06/30/14 1,037.4494 94.07 72.26 72.26 90.32 3.75 2.98 0.31 0.00 0.31 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 47 0.7735 0.31 0.00 0.31 0.01
** 2014 181 2.9786
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/29/13 06/30/14 6.8753 0.62 0.48 0.48 0.60 0.02 0.02 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.0038 0.00 0.00 0.00 0.00
** 2014 181 0.021
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 06/30/14 6.1626 0.56 0.43 0.43 0.54 0.02 0.02 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.0032 0.00 0.00 0.00 0.00
** 2014 181 0.0191
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 06/30/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0.0003 0.00 0.00 0.00 0.00
** 2014 181 0.0043
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 06/30/14 6.0743 0.5501/31/14 06/30/14 5.4872 0.5002/03/14 06/30/14 6.1952 0.5602/28/14 06/30/14 7.2544 0.6603/31/14 06/30/14 7.1153 0.6504/30/14 06/30/14 6.8981 0.6305/30/14 06/30/14 7.1916 0.65
$ 95.43 USD Reinvestment on 07/31/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 07/31/14 1,037.4494 89.57 71.30 71.30 89.12 0.45 0.37 0.03 0.00 0.03 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 47 0.0817 0.03 0.00 0.03 0.00
** 2014 212 0.3684
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/29/13 07/31/14 6.8753 0.59 0.47 0.47 0.59 0.00 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.0004 0.00 0.00 0.00 0.00
** 2014 212 0.0026
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 07/31/14 6.1626 0.53 0.42 0.42 0.53 0.00 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.0003 0.00 0.00 0.00 0.00
** 2014 212 0.0024
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 07/31/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0 0.00 0.00 0.00 0.00
** 2014 212 0.0006
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 07/31/14 6.0743 0.5201/31/14 07/31/14 5.4872 0.4702/03/14 07/31/14 6.1952 0.5302/28/14 07/31/14 7.2544 0.6303/31/14 07/31/14 7.1153 0.6104/30/14 07/31/14 6.8981 0.6005/30/14 07/31/14 7.1916 0.6206/30/14 07/31/14 7.3250 0.63
$ 101.84 USD Reinvestment on 08/29/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 08/29/14 1,037.4494 94.98 71.97 71.97 89.96 5.02 4.20 0.32 0.00 0.32 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest
PAGE 36 OF 83
2013 47 0.819 0.32 0.00 0.32 0.01** 2014 241 4.1994
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/29/13 08/29/14 6.8753 0.63 0.48 0.48 0.60 0.03 0.03 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.004 0.00 0.00 0.00 0.00
** 2014 241 0.0293
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 08/29/14 6.1626 0.56 0.43 0.43 0.53 0.03 0.03 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.0033 0.00 0.00 0.00 0.00
** 2014 241 0.0265
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 08/29/14 1.2592 0.12 0.09 0.09 0.11 0.01 0.01 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0.0003 0.00 0.00 0.00 0.00
** 2014 241 0.0059
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 08/29/14 6.0743 0.5601/31/14 08/29/14 5.4872 0.5002/03/14 08/29/14 6.1952 0.5702/28/14 08/29/14 7.2544 0.6603/31/14 08/29/14 7.1153 0.6504/30/14 08/29/14 6.8981 0.6305/30/14 08/29/14 7.1916 0.6606/30/14 08/29/14 7.3250 0.6707/31/14 08/29/14 7.0918 0.65
$ 91.00 USD Reinvestment on 09/30/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 09/30/14 1,037.4494 84.31 70.18 70.18 87.72 -3.4111/29/13 09/30/14 6.8753 0.56 0.47 0.47 0.58 -0.0212/02/13 09/30/14 6.1626 0.50 0.42 0.42 0.52 -0.0212/20/13 09/30/14 1.2592 0.10 0.09 0.09 0.11 -0.0001/02/14 09/30/14 6.0743 0.4901/31/14 09/30/14 5.4872 0.4502/03/14 09/30/14 6.1952 0.5002/28/14 09/30/14 7.2544 0.5903/31/14 09/30/14 7.1153 0.5804/30/14 09/30/14 6.8981 0.5605/30/14 09/30/14 7.1916 0.5806/30/14 09/30/14 7.3250 0.6007/31/14 09/30/14 7.0918 0.5808/29/14 09/30/14 7.4725 0.61
$ 91.06 USD Reinvestment on 10/31/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 10/31/14 1,037.4494 83.81 70.19 70.19 87.74 -3.9211/29/13 10/31/14 6.8753 0.56 0.47 0.47 0.58 -0.0312/02/13 10/31/14 6.1626 0.50 0.42 0.42 0.52 -0.0212/20/13 10/31/14 1.2592 0.10 0.09 0.09 0.11 -0.0001/02/14 10/31/14 6.0743 0.4901/31/14 10/31/14 5.4872 0.4402/03/14 10/31/14 6.1952 0.5002/28/14 10/31/14 7.2544 0.5903/31/14 10/31/14 7.1153 0.5704/30/14 10/31/14 6.8981 0.5605/30/14 10/31/14 7.1916 0.5806/30/14 10/31/14 7.3250 0.5907/31/14 10/31/14 7.0918 0.5708/29/14 10/31/14 7.4725 0.6009/30/14 10/31/14 7.2426 0.59
$ 92.51 USD Reinvestment on 11/28/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 11/28/14 981.2035 84.18 66.28 66.28 82.85 1.33 1.17 0.07 0.00 0.07 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 47 0.1651 0.07 0.00 0.07 0.00
** 2014 332 1.1666
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
PAGE 37 OF 83
11/29/13 11/28/14 6.8753 0.59 0.44 0.44 0.55 0.04 0.04 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.0037 0.00 0.00 0.00 0.00
** 2014 332 0.0371
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 11/28/14 6.1626 0.53 0.39 0.39 0.49 0.04 0.03 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.003 0.00 0.00 0.00 0.00
** 2014 332 0.0336
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 11/28/14 1.2592 0.11 0.08 0.08 0.10 0.01 0.01 0.00 0.00 0.00 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0.0003 0.00 0.00 0.00 0.00
** 2014 332 0.0072
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 11/28/14 6.0743 0.5201/31/14 11/28/14 5.4872 0.4702/03/14 11/28/14 6.1952 0.5302/28/14 11/28/14 7.2544 0.6203/31/14 11/28/14 7.1153 0.6104/30/14 11/28/14 6.8981 0.5905/30/14 11/28/14 7.1916 0.6206/30/14 11/28/14 7.3250 0.6307/31/14 11/28/14 7.0918 0.6108/29/14 11/28/14 7.4725 0.6409/30/14 11/28/14 7.2426 0.6210/31/14 11/28/14 7.4332 0.64
$ 524.42 USD Distribution on 12/31/14
Adjusted Annual Distributions Per Share: 2013: 0.887200 | 2012: 0.000000 | 2011: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 12/31/14 981.2035 473.84 65.80 65.80 82.25 391.59 346.92 17.69 0.00 17.69 0.53
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 47 44.6719 17.69 0.00 17.69 0.53
** 2014 365 346.9197
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/29/13 12/31/14 6.8753 3.32 0.44 0.44 0.55 2.78 2.55 0.09 0.00 0.09 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.2301 0.09 0.00 0.09 0.00
** 2014 365 2.545
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 12/31/14 6.1626 2.98 0.39 0.39 0.49 2.49 2.30 0.07 0.00 0.07 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.1889 0.07 0.00 0.07 0.00
** 2014 365 2.2985
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 12/31/14 1.2592 0.61 0.08 0.08 0.10 0.51 0.49 0.01 0.00 0.01 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0.0162 0.01 0.00 0.01 0.00
** 2014 365 0.492
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 12/31/14 6.0743 2.9301/31/14 12/31/14 5.4872 2.6502/03/14 12/31/14 6.1952 2.9902/28/14 12/31/14 7.2544 3.5003/31/14 12/31/14 7.1153 3.4404/30/14 12/31/14 6.8981 3.3305/30/14 12/31/14 7.1916 3.4706/30/14 12/31/14 7.3250 3.5407/31/14 12/31/14 7.0918 3.4208/29/14 12/31/14 7.4725 3.6109/30/14 12/31/14 7.2426 3.5010/31/14 12/31/14 7.4332 3.5911/28/14 12/31/14 7.6659 3.70
EXCESS DISTRIBUTION SUMMARY
Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f1,526 413 364 19 0 19 1
-11
PAGE 38 OF 83
2015 CARRYOVER CALCULATION
ADJUSTED DISTRIBUTIONS PER UNIT (LINE 15B)2014 Distributions Per Unit AdjustmentCalculating in Original Currency
Distribution Units Adjustment AdjustedDistribution
AdjustedDistribution Per Share
73.62 1,057.8208 0.00 73.62 0.0695959089100.00 1,069.5032 1.39 98.61 0.0921980484
99.71 1,076.7576 0.53 99.18 0.092106011898.17 1,083.8729 0.00 98.17 0.0905733504
101.71 1,090.7710 0.24 101.47 0.0930296963106.25 1,097.9626 0.83 105.42 0.0960112708103.90 1,105.2876 0.09 103.81 0.0939214673110.55 1,112.3794 0.90 109.65 0.0985749120101.99 1,119.8519 0.00 101.99 0.0910745430102.69 1,127.0945 0.00 102.69 0.0911103727105.70 1,078.2818 0.20 105.50 0.0978439216607.86 1,085.9477 199.56 408.30 0.3759846199
Total 1.3820241231
2014 Adjusted Annual Distributions Per Unit: 1.3820241231
PAGE 39 OF 83
PREVIEW ONLY / DO NOT FILE
985.
(11.)
STATEMENT LINE 21 364.
X 1291INT. 1.
X 1291TAX. 19.
STATEMENT LINE 21
Form 8621, Line 16b ETTWEBINAR001 / Excess allocated to current year or prePFIC periods 364.TOTAL 364.
Form 8621, Line 15a ETTWEBINAR001 366.Form 8621, Line 15d ETTWEBINAR001 619.
PAGE 40 OF 83
X
56.246 SHS Imperial Dividend IncomePool 11/15/13 11/21/14 709. 720. (11.)
709. 720. (11.)
PAGE 42 OF 83
14
X
Imperial Dividend Income Pool
ETTWEBINAR00114
Class
Multiple
1,085.948.
X
X 413.
PREVIEW ONLY
/ DO NOT FILE
PAGE 43 OF 83
** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS
1,526. **
413.
364.
19.0.
19.
1.
PREVIEW ONLY
/ DO NOT FILE
PAGE 45 OF 83
Name of PFIC or QEF line 1
line 2
(NOT Applicable)
Address of PFIC or QEF Street address
City
State
Zip or Postal Code
Foreign country
Foreign province
** Note that the CCH tax software rounds the number of units to the nearest numberwhich may results in an inaccurate or negative number of units at the end of the year.
Adjustments may be required.
1 of 2
INCOME/DEDUCTIONS | DIVIDENDS | DETAILS
TSJ Payer Name Ordinary DividendsForeignCountry
Code
ForeignIncomeCode
T Form 8621, Line 15a ETTWEBINAR001 366 CA 2T Form 8621, Line 15d ETTWEBINAR001 619 CA 2
INCOME | GAINS AND LOSSES
Descripton Sales Price Cost Date Acquired Date Sold Term Code 1099B Code Foreign Country Code Foreign Income Code TSJ56.246 SHS Imperial Dividend Income Pool 709 720 11/15/13 11/21/14 L C CA 2 T
FOREIGN | 8621
2 Imperial Dividend Income Pool
3 Unknown / #CAD
4 Employer Identification Number
5
6
7
8
9 Canada
10
14 Foreign Country Code CA
15 Foreign Income Code Passive Income
16 Reference ID Number ETTWEBINAR001
Additional Information Required
17
Class ofStock
Shares atBeginningof Year
Changes DuringYear Date of Change
Shares at YearEnd-
Override
Value of SharesHeld
Year End Jointly Owned1051.7465 6.0743 01/02/14 0.0000
5.4872 01/31/14 0.00006.1952 02/03/14 0.00007.2544 02/28/14 0.00007.1153 03/31/14 0.00006.8981 04/30/14 0.00007.1916 05/30/14 0.00007.3250 06/30/14 0.00007.0918 07/31/14 0.00007.4725 08/29/14 0.00007.2426 09/30/14 0.00007.4332 10/31/14 0.0000
-56.2459 11/21/14 0.00007.6659 11/28/14 1085.9477 12732.3
1 Total distributions from the section 1291 fund during the year 1526
2 Total distributions made by the fund for each of the 3 years preceding the current tax year
3 Number of prior years if fewer than 3
4 Gain or loss from disposition of section 1291 fund stock
5 Excess Distribution override 413
6 Holding period beginning date 11/15/2013
7 PFIC applicable date
1 Dividends (Schedule B)
PART 1 Stocks, Securities, and Other NonPassive Transactions
PART 1 PFIC or QEF Information
PART 12 Distributions / Dispositions from Section 1291 Fund
PAGE 47 OF 83
2 of 2
8 Holding period ending date 12/31/2014
9 Distribution number 1
1 Total distributions from the section 1291 fund during the year
2 Total distributions made by the fund for each of the 3 years preceding the current tax year
3 Number of prior years if fewer than 3
4 Gain or loss from disposition of section 1291 fund stock -11
5 Excess Distribution override
6 Holding period beginning date
7 PFIC applicable date
8 Holding period ending date
9 Distribution number 2
DistributionNumber
CurrentYear
Distribution
ForeignTax
Credit
ExcessDistributionAlloc. to Each
Day inHolding Period
OR
Foreign TaxCredit
Alloc. to EachYear in
Holding Period OR
AmountAllocated toCurrent TaxYear and
PrePFIC years OR
TaxIncrease Override
ForeignTax Credit
-Override
Interest Override
1 364 19 0 12
PART 13 Section 1291 Distribution Detail
PAGE 48 OF 83
How to Calculate Form 8621 - Line 15
2015- Calculations, Forms Guide &
Tax Software Entry Guide -
PAGE 49 OF 83
Mary Beth Lougen EA USTCPChief Operating Officer – Expat Tax Tools
[email protected] (844) 312-8670 ext. 402
www.expattaxtools.comwww.f8621.com
Show DetailsHide Details
PREVIEW ONLY / DO NOT FILE
CURRENT YEAR HOLDINGS
Allocation to Blocks Number of Securities Transactionamount(USD)
Adjustments After AdjustmentsBlock
Number Date Transaction Type Beginning of Year Additions Return ofCapital
Sale# of Securities # of Securities Cost Base
1 11/15/13 Purchase 981.2035 12,442.29 87.87 (305.0323) 676.1712 8,486.412 11/29/13 Reinvestment 6.8753 84.98 0.89 6.8753 84.093 12/02/13 Purchase 6.1626 76.08 0.80 6.1626 75.284 12/20/13 Reinvestment 1.2592 15.48 0.16 1.2592 15.325 01/02/14 Purchase 6.0743 76.40 0.79 6.0743 75.616 01/31/14 Reinvestment 5.4872 65.52 0.71 5.4872 64.817 02/03/14 Purchase 6.1952 73.32 0.81 6.1952 72.518 02/28/14 Reinvestment 7.2544 89.45 0.94 7.2544 88.519 03/31/14 Reinvestment 7.1153 89.43 0.92 7.1153 88.5110 04/30/14 Reinvestment 6.8981 88.79 0.90 6.8981 87.8911 05/30/14 Reinvestment 7.1916 92.79 0.93 7.1916 91.8612 06/30/14 Reinvestment 7.3250 98.70 0.95 7.3250 97.7513 07/31/14 Reinvestment 7.0918 94.60 0.92 7.0918 93.6814 08/29/14 Reinvestment 7.4725 100.97 0.97 7.4725 100.0015 09/30/14 Reinvestment 7.2426 90.15 0.94 7.2426 89.2116 10/31/14 Reinvestment 7.4332 90.19 0.97 7.4332 89.2217 11/28/14 Reinvestment 7.6659 91.61 1.00 7.6659 90.6118 01/30/15 Reinvestment 5.7771 61.07 0.75 5.7771 60.3219 02/27/15 Reinvestment 7.4752 82.85 0.97 7.4752 81.8820 03/31/15 Reinvestment 7.1070 75.43 0.92 7.1070 74.5121 04/30/15 Reinvestment 7.5094 84.62 0.98 7.5094 83.6422 05/29/15 Reinvestment 5.4892 58.51 0.71 5.4892 57.8023 06/30/15 Reinvestment 5.2733 54.50 0.69 5.2733 53.8124 07/31/15 Reinvestment 5.3658 52.39 0.70 5.3658 51.6925 08/31/15 Reinvestment 5.5290 50.97 0.72 5.5290 50.2526 09/30/15 Reinvestment 5.4665 48.25 0.71 5.4665 47.5427 10/30/15 Reinvestment 5.6632 52.50 0.74 5.6632 51.7628 11/30/15 Reinvestment 5.6755 50.87 0.74 5.6755 50.13
TOTALS ON DECEMBER 31, 2015:FMV: $ 7,072.92
Total Shares: 847.2466FMV / Share: $ 8.3481
DEEMED DISPOSITION (DD)Block ACB FMV in Block Gain on Block ACB at Year End Unreveresed Inclusions
Carryforward Line 15f
1 8,486.41 5,644.76 -2,841.65 8,486.41 0.00 -2,841.652 84.09 57.40 -26.69 84.09 0.00 -26.693 75.28 51.45 -23.83 75.28 0.00 -23.834 15.32 10.51 -4.81 15.32 0.00 -4.815 75.61 50.71 -24.90 75.61 0.00 -24.906 64.81 45.81 -19.00 64.81 0.00 -19.007 72.51 51.72 -20.79 72.51 0.00 -20.798 88.51 60.56 -27.95 88.51 0.00 -27.959 88.51 59.40 -29.11 88.51 0.00 -29.1110 87.89 57.59 -30.30 87.89 0.00 -30.3011 91.86 60.04 -31.82 91.86 0.00 -31.8212 97.75 61.15 -36.60 97.75 0.00 -36.6013 93.68 59.20 -34.48 93.68 0.00 -34.4814 100.00 62.38 -37.62 100.00 0.00 -37.6215 89.21 60.46 -28.75 89.21 0.00 -28.7516 89.22 62.05 -27.17 89.22 0.00 -27.1717 90.61 64.00 -26.61 90.61 0.00 -26.6118 60.32 48.23 -12.09 60.32 0.00 -12.0919 81.88 62.40 -19.48 81.88 0.00 -19.4820 74.51 59.33 -15.18 74.51 0.00 -15.1821 83.64 62.69 -20.95 83.64 0.00 -20.9522 57.80 45.82 -11.98 57.80 0.00 -11.9823 53.81 44.02 -9.79 53.81 0.00 -9.7924 51.69 44.79 -6.90 51.69 0.00 -6.9025 50.25 46.16 -4.09 50.25 0.00 -4.0926 47.54 45.64 -1.91 47.54 0.00 -1.9127 51.76 47.28 -4.48 51.76 0.00 -4.4828 50.13 47.38 -2.75 50.13 0.00 -2.75
SECTION 1291 SALESPurchase
DateSaleDate Days Held Securities
in Block Securities Sold Securities Left Basis Sale Price Gain / Loss Line 15f
11/15/13 05/14/15 546 981.2035 305.0323 676.1712 3,868.00 3,418.00 -450.00 -450
DISTRIBUTED & REINVESTED EARNINGS
$ 61.07 USD Reinvestment on 01/30/15
PAGE 50 OF 83
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 01/30/15 981.2035 55.18 172.78 86.39 107.99 -52.8111/29/13 01/30/15 6.8753 0.39 1.21 0.61 0.76 -0.3712/02/13 01/30/15 6.1626 0.35 1.09 0.54 0.68 -0.3312/20/13 01/30/15 1.2592 0.07 0.22 0.11 0.14 -0.0701/02/14 01/30/15 6.0743 0.34 0.65 0.65 0.81 -0.4701/31/14 01/30/15 5.4872 0.31 0.59 0.59 0.74 -0.4302/03/14 01/30/15 6.1952 0.35 0.66 0.66 0.83 -0.4802/28/14 01/30/15 7.2544 0.41 0.78 0.78 0.97 -0.5603/31/14 01/30/15 7.1153 0.40 0.76 0.76 0.95 -0.5504/30/14 01/30/15 6.8981 0.39 0.74 0.74 0.92 -0.5405/30/14 01/30/15 7.1916 0.40 0.77 0.77 0.96 -0.5606/30/14 01/30/15 7.3250 0.41 0.79 0.79 0.98 -0.5707/31/14 01/30/15 7.0918 0.40 0.76 0.76 0.95 -0.5508/29/14 01/30/15 7.4725 0.42 0.80 0.80 1.00 -0.5809/30/14 01/30/15 7.2426 0.41 0.78 0.78 0.97 -0.5610/31/14 01/30/15 7.4332 0.42 0.80 0.80 1.00 -0.5811/28/14 01/30/15 7.6659 0.43 0.82 0.82 1.03 -0.60
$ 82.85 USD Reinvestment on 02/27/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 02/27/15 981.2035 74.46 176.63 88.32 110.39 -35.9311/29/13 02/27/15 6.8753 0.52 1.24 0.62 0.77 -0.2512/02/13 02/27/15 6.1626 0.47 1.11 0.55 0.69 -0.2312/20/13 02/27/15 1.2592 0.10 0.23 0.11 0.14 -0.0501/02/14 02/27/15 6.0743 0.46 0.67 0.67 0.83 -0.3701/31/14 02/27/15 5.4872 0.42 0.60 0.60 0.75 -0.3402/03/14 02/27/15 6.1952 0.47 0.68 0.68 0.85 -0.3802/28/14 02/27/15 7.2544 0.55 0.80 0.80 0.99 -0.4403/31/14 02/27/15 7.1153 0.54 0.78 0.78 0.98 -0.4404/30/14 02/27/15 6.8981 0.52 0.76 0.76 0.95 -0.4205/30/14 02/27/15 7.1916 0.55 0.79 0.79 0.99 -0.4406/30/14 02/27/15 7.3250 0.56 0.80 0.80 1.00 -0.4507/31/14 02/27/15 7.0918 0.54 0.78 0.78 0.97 -0.4308/29/14 02/27/15 7.4725 0.57 0.82 0.82 1.02 -0.4609/30/14 02/27/15 7.2426 0.55 0.79 0.79 0.99 -0.4410/31/14 02/27/15 7.4332 0.56 0.81 0.81 1.02 -0.4511/28/14 02/27/15 7.6659 0.58 0.84 0.84 1.05 -0.4701/30/15 02/27/15 5.7771 0.44
$ 75.43 USD Reinvestment on 03/31/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 03/31/15 981.2035 67.33 175.41 87.70 109.63 -42.3011/29/13 03/31/15 6.8753 0.47 1.23 0.61 0.77 -0.3012/02/13 03/31/15 6.1626 0.42 1.10 0.55 0.69 -0.2712/20/13 03/31/15 1.2592 0.09 0.23 0.11 0.14 -0.0501/02/14 03/31/15 6.0743 0.42 0.66 0.66 0.83 -0.4101/31/14 03/31/15 5.4872 0.38 0.60 0.60 0.75 -0.3702/03/14 03/31/15 6.1952 0.43 0.67 0.67 0.84 -0.4202/28/14 03/31/15 7.2544 0.50 0.79 0.79 0.99 -0.4903/31/14 03/31/15 7.1153 0.49 0.77 0.77 0.97 -0.4804/30/14 03/31/15 6.8981 0.47 0.75 0.75 0.94 -0.4705/30/14 03/31/15 7.1916 0.49 0.78 0.78 0.98 -0.4906/30/14 03/31/15 7.3250 0.50 0.80 0.80 1.00 -0.4907/31/14 03/31/15 7.0918 0.49 0.77 0.77 0.97 -0.4808/29/14 03/31/15 7.4725 0.51 0.81 0.81 1.02 -0.5009/30/14 03/31/15 7.2426 0.50 0.79 0.79 0.99 -0.4910/31/14 03/31/15 7.4332 0.51 0.81 0.81 1.01 -0.5011/28/14 03/31/15 7.6659 0.53 0.83 0.83 1.04 -0.5201/30/15 03/31/15 5.7771 0.4002/27/15 03/31/15 7.4752 0.51
$ 84.62 USD Reinvestment on 04/30/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 04/30/15 981.2035 75.05 184.69 92.34 115.43 -40.3811/29/13 04/30/15 6.8753 0.53 1.29 0.65 0.81 -0.2812/02/13 04/30/15 6.1626 0.47 1.16 0.58 0.73 -0.2512/20/13 04/30/15 1.2592 0.10 0.24 0.12 0.15 -0.0501/02/14 04/30/15 6.0743 0.46 0.70 0.70 0.87 -0.4101/31/14 04/30/15 5.4872 0.42 0.63 0.63 0.79 -0.3702/03/14 04/30/15 6.1952 0.47 0.71 0.71 0.89 -0.4102/28/14 04/30/15 7.2544 0.55 0.83 0.83 1.04 -0.4803/31/14 04/30/15 7.1153 0.54 0.82 0.82 1.02 -0.4804/30/14 04/30/15 6.8981 0.53 0.79 0.79 0.99 -0.4605/30/14 04/30/15 7.1916 0.55 0.82 0.82 1.03 -0.4806/30/14 04/30/15 7.3250 0.56 0.84 0.84 1.05 -0.49
PAGE 51 OF 83
07/31/14 04/30/15 7.0918 0.54 0.81 0.81 1.02 -0.4708/29/14 04/30/15 7.4725 0.57 0.86 0.86 1.07 -0.5009/30/14 04/30/15 7.2426 0.55 0.83 0.83 1.04 -0.4810/31/14 04/30/15 7.4332 0.57 0.85 0.85 1.07 -0.5011/28/14 04/30/15 7.6659 0.59 0.88 0.88 1.10 -0.5101/30/15 04/30/15 5.7771 0.4402/27/15 04/30/15 7.4752 0.5703/31/15 04/30/15 7.1070 0.54
$ 58.51 USD Reinvestment on 05/29/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 05/29/15 676.1712 48.92 131.23 65.62 82.02 -33.1111/29/13 05/29/15 6.8753 0.50 0.92 0.46 0.57 -0.0812/02/13 05/29/15 6.1626 0.45 0.82 0.41 0.52 -0.0712/20/13 05/29/15 1.2592 0.09 0.17 0.08 0.11 -0.0101/02/14 05/29/15 6.0743 0.44 0.49 0.49 0.62 -0.1801/31/14 05/29/15 5.4872 0.40 0.45 0.45 0.56 -0.1602/03/14 05/29/15 6.1952 0.45 0.50 0.50 0.63 -0.1802/28/14 05/29/15 7.2544 0.52 0.59 0.59 0.74 -0.2103/31/14 05/29/15 7.1153 0.51 0.58 0.58 0.72 -0.2104/30/14 05/29/15 6.8981 0.50 0.56 0.56 0.70 -0.2005/30/14 05/29/15 7.1916 0.52 0.59 0.59 0.73 -0.2106/30/14 05/29/15 7.3250 0.53 0.60 0.60 0.75 -0.2207/31/14 05/29/15 7.0918 0.51 0.58 0.58 0.72 -0.2108/29/14 05/29/15 7.4725 0.54 0.61 0.61 0.76 -0.2209/30/14 05/29/15 7.2426 0.52 0.59 0.59 0.74 -0.2110/31/14 05/29/15 7.4332 0.54 0.61 0.61 0.76 -0.2211/28/14 05/29/15 7.6659 0.55 0.62 0.62 0.78 -0.2301/30/15 05/29/15 5.7771 0.4202/27/15 05/29/15 7.4752 0.5403/31/15 05/29/15 7.1070 0.5104/30/15 05/29/15 7.5094 0.54
$ 54.50 USD Reinvestment on 06/30/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 06/30/15 676.1712 45.26 132.05 66.02 82.53 -37.2711/29/13 06/30/15 6.8753 0.46 0.93 0.46 0.58 -0.1212/02/13 06/30/15 6.1626 0.41 0.83 0.41 0.52 -0.1112/20/13 06/30/15 1.2592 0.08 0.17 0.08 0.11 -0.0201/02/14 06/30/15 6.0743 0.41 0.50 0.50 0.62 -0.2201/31/14 06/30/15 5.4872 0.37 0.45 0.45 0.56 -0.1902/03/14 06/30/15 6.1952 0.41 0.51 0.51 0.63 -0.2202/28/14 06/30/15 7.2544 0.49 0.59 0.59 0.74 -0.2603/31/14 06/30/15 7.1153 0.48 0.58 0.58 0.73 -0.2504/30/14 06/30/15 6.8981 0.46 0.57 0.57 0.71 -0.2505/30/14 06/30/15 7.1916 0.48 0.59 0.59 0.74 -0.2606/30/14 06/30/15 7.3250 0.49 0.60 0.60 0.75 -0.2607/31/14 06/30/15 7.0918 0.47 0.58 0.58 0.73 -0.2508/29/14 06/30/15 7.4725 0.50 0.61 0.61 0.77 -0.2709/30/14 06/30/15 7.2426 0.48 0.59 0.59 0.74 -0.2610/31/14 06/30/15 7.4332 0.50 0.61 0.61 0.76 -0.2611/28/14 06/30/15 7.6659 0.51 0.63 0.63 0.79 -0.2701/30/15 06/30/15 5.7771 0.3902/27/15 06/30/15 7.4752 0.5003/31/15 06/30/15 7.1070 0.4804/30/15 06/30/15 7.5094 0.5005/29/15 06/30/15 5.4892 0.37
$ 52.39 USD Reinvestment on 07/31/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 07/31/15 676.1712 43.23 127.09 63.54 79.43 -36.2011/29/13 07/31/15 6.8753 0.44 0.89 0.45 0.56 -0.1212/02/13 07/31/15 6.1626 0.39 0.80 0.40 0.50 -0.1012/20/13 07/31/15 1.2592 0.08 0.16 0.08 0.10 -0.0201/02/14 07/31/15 6.0743 0.39 0.48 0.48 0.60 -0.2101/31/14 07/31/15 5.4872 0.35 0.43 0.43 0.54 -0.1902/03/14 07/31/15 6.1952 0.40 0.49 0.49 0.61 -0.2102/28/14 07/31/15 7.2544 0.46 0.57 0.57 0.72 -0.2503/31/14 07/31/15 7.1153 0.45 0.56 0.56 0.70 -0.2504/30/14 07/31/15 6.8981 0.44 0.54 0.54 0.68 -0.2405/30/14 07/31/15 7.1916 0.46 0.57 0.57 0.71 -0.2506/30/14 07/31/15 7.3250 0.47 0.58 0.58 0.72 -0.2507/31/14 07/31/15 7.0918 0.45 0.56 0.56 0.70 -0.2508/29/14 07/31/15 7.4725 0.48 0.59 0.59 0.74 -0.2609/30/14 07/31/15 7.2426 0.46 0.57 0.57 0.71 -0.2510/31/14 07/31/15 7.4332 0.48 0.59 0.59 0.73 -0.2611/28/14 07/31/15 7.6659 0.49 0.60 0.60 0.76 -0.2701/30/15 07/31/15 5.7771 0.37
PAGE 52 OF 83
02/27/15 07/31/15 7.4752 0.4803/31/15 07/31/15 7.1070 0.4504/30/15 07/31/15 7.5094 0.4805/29/15 07/31/15 5.4892 0.3506/30/15 07/31/15 5.2733 0.34
$ 50.97 USD Reinvestment on 08/31/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 08/31/15 676.1712 41.78 126.21 63.10 78.88 -37.1011/29/13 08/31/15 6.8753 0.42 0.88 0.44 0.55 -0.1312/02/13 08/31/15 6.1626 0.38 0.79 0.40 0.50 -0.1112/20/13 08/31/15 1.2592 0.08 0.16 0.08 0.10 -0.0201/02/14 08/31/15 6.0743 0.38 0.48 0.48 0.59 -0.2201/31/14 08/31/15 5.4872 0.34 0.43 0.43 0.54 -0.2002/03/14 08/31/15 6.1952 0.38 0.49 0.49 0.61 -0.2202/28/14 08/31/15 7.2544 0.45 0.57 0.57 0.71 -0.2603/31/14 08/31/15 7.1153 0.44 0.56 0.56 0.70 -0.2604/30/14 08/31/15 6.8981 0.43 0.54 0.54 0.68 -0.2505/30/14 08/31/15 7.1916 0.44 0.56 0.56 0.70 -0.2606/30/14 08/31/15 7.3250 0.45 0.57 0.57 0.72 -0.2607/31/14 08/31/15 7.0918 0.44 0.56 0.56 0.69 -0.2608/29/14 08/31/15 7.4725 0.46 0.59 0.59 0.73 -0.2709/30/14 08/31/15 7.2426 0.45 0.57 0.57 0.71 -0.2610/31/14 08/31/15 7.4332 0.46 0.58 0.58 0.73 -0.2711/28/14 08/31/15 7.6659 0.47 0.60 0.60 0.75 -0.2801/30/15 08/31/15 5.7771 0.3602/27/15 08/31/15 7.4752 0.4603/31/15 08/31/15 7.1070 0.4404/30/15 08/31/15 7.5094 0.4605/29/15 08/31/15 5.4892 0.3406/30/15 08/31/15 5.2733 0.3307/31/15 08/31/15 5.3658 0.33
$ 48.25 USD Reinvestment on 09/30/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 09/30/15 676.1712 39.29 125.46 62.73 78.41 -39.1311/29/13 09/30/15 6.8753 0.40 0.88 0.44 0.55 -0.1512/02/13 09/30/15 6.1626 0.36 0.79 0.39 0.49 -0.1312/20/13 09/30/15 1.2592 0.07 0.16 0.08 0.10 -0.0301/02/14 09/30/15 6.0743 0.35 0.47 0.47 0.59 -0.2401/31/14 09/30/15 5.4872 0.32 0.43 0.43 0.53 -0.2202/03/14 09/30/15 6.1952 0.36 0.48 0.48 0.60 -0.2402/28/14 09/30/15 7.2544 0.42 0.56 0.56 0.71 -0.2803/31/14 09/30/15 7.1153 0.41 0.55 0.55 0.69 -0.2804/30/14 09/30/15 6.8981 0.40 0.54 0.54 0.67 -0.2705/30/14 09/30/15 7.1916 0.42 0.56 0.56 0.70 -0.2806/30/14 09/30/15 7.3250 0.43 0.57 0.57 0.71 -0.2907/31/14 09/30/15 7.0918 0.41 0.55 0.55 0.69 -0.2808/29/14 09/30/15 7.4725 0.43 0.58 0.58 0.73 -0.2909/30/14 09/30/15 7.2426 0.42 0.56 0.56 0.71 -0.2810/31/14 09/30/15 7.4332 0.43 0.58 0.58 0.72 -0.2911/28/14 09/30/15 7.6659 0.45 0.60 0.60 0.75 -0.3001/30/15 09/30/15 5.7771 0.3402/27/15 09/30/15 7.4752 0.4303/31/15 09/30/15 7.1070 0.4104/30/15 09/30/15 7.5094 0.4405/29/15 09/30/15 5.4892 0.3206/30/15 09/30/15 5.2733 0.3107/31/15 09/30/15 5.3658 0.3108/31/15 09/30/15 5.5290 0.32
$ 52.50 USD Reinvestment on 10/30/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 10/30/15 676.1712 42.46 129.20 64.60 80.75 -38.2911/29/13 10/30/15 6.8753 0.43 0.91 0.45 0.57 -0.1312/02/13 10/30/15 6.1626 0.39 0.81 0.41 0.51 -0.1212/20/13 10/30/15 1.2592 0.08 0.17 0.08 0.10 -0.0201/02/14 10/30/15 6.0743 0.38 0.49 0.49 0.61 -0.2301/31/14 10/30/15 5.4872 0.34 0.44 0.44 0.55 -0.2102/03/14 10/30/15 6.1952 0.39 0.50 0.50 0.62 -0.2302/28/14 10/30/15 7.2544 0.46 0.58 0.58 0.73 -0.2703/31/14 10/30/15 7.1153 0.45 0.57 0.57 0.71 -0.2704/30/14 10/30/15 6.8981 0.43 0.55 0.55 0.69 -0.2605/30/14 10/30/15 7.1916 0.45 0.58 0.58 0.72 -0.2706/30/14 10/30/15 7.3250 0.46 0.59 0.59 0.73 -0.2707/31/14 10/30/15 7.0918 0.45 0.57 0.57 0.71 -0.2708/29/14 10/30/15 7.4725 0.47 0.60 0.60 0.75 -0.2809/30/14 10/30/15 7.2426 0.45 0.58 0.58 0.73 -0.27
PAGE 53 OF 83
10/31/14 10/30/15 7.4332 0.47 0.60 0.60 0.75 -0.2811/28/14 10/30/15 7.6659 0.48 0.61 0.61 0.77 -0.2901/30/15 10/30/15 5.7771 0.3602/27/15 10/30/15 7.4752 0.4703/31/15 10/30/15 7.1070 0.4504/30/15 10/30/15 7.5094 0.4705/29/15 10/30/15 5.4892 0.3406/30/15 10/30/15 5.2733 0.3307/31/15 10/30/15 5.3658 0.3408/31/15 10/30/15 5.5290 0.3509/30/15 10/30/15 5.4665 0.34
$ 50.87 USD Reinvestment on 11/30/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 11/30/15 676.1712 40.87 127.74 63.87 79.84 -38.9711/29/13 11/30/15 6.8753 0.42 0.90 0.45 0.56 -0.1412/02/13 11/30/15 6.1626 0.37 0.80 0.40 0.50 -0.1312/20/13 11/30/15 1.2592 0.08 0.16 0.08 0.10 -0.0301/02/14 11/30/15 6.0743 0.37 0.48 0.48 0.60 -0.2301/31/14 11/30/15 5.4872 0.33 0.44 0.44 0.54 -0.2102/03/14 11/30/15 6.1952 0.37 0.49 0.49 0.61 -0.2402/28/14 11/30/15 7.2544 0.44 0.58 0.58 0.72 -0.2803/31/14 11/30/15 7.1153 0.43 0.56 0.56 0.71 -0.2804/30/14 11/30/15 6.8981 0.42 0.55 0.55 0.68 -0.2705/30/14 11/30/15 7.1916 0.43 0.57 0.57 0.71 -0.2806/30/14 11/30/15 7.3250 0.44 0.58 0.58 0.73 -0.2807/31/14 11/30/15 7.0918 0.43 0.56 0.56 0.70 -0.2708/29/14 11/30/15 7.4725 0.45 0.59 0.59 0.74 -0.2909/30/14 11/30/15 7.2426 0.44 0.57 0.57 0.72 -0.2810/31/14 11/30/15 7.4332 0.45 0.59 0.59 0.74 -0.2911/28/14 11/30/15 7.6659 0.46 0.61 0.61 0.76 -0.3001/30/15 11/30/15 5.7771 0.3502/27/15 11/30/15 7.4752 0.4503/31/15 11/30/15 7.1070 0.4304/30/15 11/30/15 7.5094 0.4505/29/15 11/30/15 5.4892 0.3306/30/15 11/30/15 5.2733 0.3207/31/15 11/30/15 5.3658 0.3208/31/15 11/30/15 5.5290 0.3309/30/15 11/30/15 5.4665 0.3310/30/15 11/30/15 5.6632 0.34
$ 292.90 USD Distribution on 12/31/15
Adjusted Annual Distributions Per Share: 2014: 1.382024 | 2013: 0.887200 | 2012: 0.000000
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/15/13 12/31/15 676.1712 233.76 123.78 61.89 77.36 156.39 73.47 32.84 0.00 32.84 1.11
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 47 9.4601 3.75 0.00 3.75 0.232014 365 73.467 29.09 0.00 29.09 0.88
** 2015 365 73.467
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/29/13 12/31/15 6.8753 2.38 0.87 0.43 0.54 1.83 0.88 0.38 0.00 0.38 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 33 0.0794 0.03 0.00 0.03 0.002014 365 0.8777 0.35 0.00 0.35 0.01
** 2015 365 0.8777
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/02/13 12/31/15 6.1626 2.13 0.78 0.39 0.49 1.64 0.79 0.34 0.00 0.34 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 30 0.0649 0.03 0.00 0.03 0.002014 365 0.7898 0.31 0.00 0.31 0.01
** 2015 365 0.7898
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f12/20/13 12/31/15 1.2592 0.44 0.16 0.08 0.10 0.34 0.17 0.07 0.00 0.07 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2013 12 0.0054 0.00 0.00 0.00 0.002014 365 0.1652 0.07 0.00 0.07 0.00
** 2015 365 0.1652
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/02/14 12/31/15 6.0743 2.10 0.47 0.47 0.58 1.52 0.76 0.30 0.00 0.30 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 364 0.7572 0.30 0.00 0.30 0.01
** 2015 365 0.7593
PAGE 54 OF 83
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/31/14 12/31/15 5.4872 1.90 0.42 0.42 0.53 1.37 0.71 0.26 0.00 0.26 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 335 0.6556 0.26 0.00 0.26 0.01
** 2015 365 0.7144
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f02/03/14 12/31/15 6.1952 2.14 0.48 0.48 0.60 1.55 0.81 0.29 0.00 0.29 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 332 0.7367 0.29 0.00 0.29 0.01
** 2015 365 0.81
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f02/28/14 12/31/15 7.2544 2.51 0.56 0.56 0.70 1.81 0.98 0.33 0.00 0.33 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 307 0.8274 0.33 0.00 0.33 0.01
** 2015 365 0.9837
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f03/31/14 12/31/15 7.1153 2.46 0.55 0.55 0.68 1.78 1.01 0.30 0.00 0.30 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 276 0.7649 0.30 0.00 0.30 0.01
** 2015 365 1.0115
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f04/30/14 12/31/15 6.8981 2.38 0.53 0.53 0.66 1.72 1.03 0.27 0.00 0.27 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 246 0.6934 0.27 0.00 0.27 0.01
** 2015 365 1.0288
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f05/30/14 12/31/15 7.1916 2.49 0.55 0.55 0.69 1.80 1.13 0.26 0.00 0.26 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 216 0.6676 0.26 0.00 0.26 0.01
** 2015 365 1.128
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f06/30/14 12/31/15 7.3250 2.53 0.56 0.56 0.70 1.83 1.21 0.24 0.00 0.24 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 185 0.6151 0.24 0.00 0.24 0.01
** 2015 365 1.2137
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f07/31/14 12/31/15 7.0918 2.45 0.54 0.54 0.68 1.77 1.25 0.21 0.00 0.21 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 154 0.5254 0.21 0.00 0.21 0.01
** 2015 365 1.2452
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f08/29/14 12/31/15 7.4725 2.58 0.57 0.57 0.72 1.87 1.39 0.19 0.00 0.19 0.01
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 125 0.4759 0.19 0.00 0.19 0.01
** 2015 365 1.3898
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f09/30/14 12/31/15 7.2426 2.50 0.56 0.56 0.70 1.81 1.44 0.15 0.00 0.15 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 93 0.3672 0.15 0.00 0.15 0.00
** 2015 365 1.441
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f10/31/14 12/31/15 7.4332 2.57 0.57 0.57 0.71 1.86 1.59 0.11 0.00 0.11 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 62 0.2695 0.11 0.00 0.11 0.00
** 2015 365 1.5863
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f11/28/14 12/31/15 7.6659 2.65 0.59 0.59 0.74 1.91 1.75 0.06 0.00 0.06 0.00
Tax Year Days Allocated Excess Increase in Tax Allocated Foreign Tax Credit Additional Tax Interest2014 34 0.1631 0.06 0.00 0.06 0.00
** 2015 365 1.7508
Holding Start Holding End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f01/30/15 12/31/15 5.7771 2.0002/27/15 12/31/15 7.4752 2.5803/31/15 12/31/15 7.1070 2.4604/30/15 12/31/15 7.5094 2.60
PAGE 55 OF 83
05/29/15 12/31/15 5.4892 1.9006/30/15 12/31/15 5.2733 1.8207/31/15 12/31/15 5.3658 1.8608/31/15 12/31/15 5.5290 1.9109/30/15 12/31/15 5.4665 1.8910/30/15 12/31/15 5.6632 1.9611/30/15 12/31/15 5.6755 1.96
EXCESS DISTRIBUTION SUMMARY
Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f965 183 90 37 0 37 1
-3,832
2016 CARRYOVER CALCULATION
ADJUSTED DISTRIBUTIONS PER UNIT (LINE 15B)2015 Distributions Per Unit AdjustmentCalculating in Original Currency
Distribution Units Adjustment AdjustedDistribution
AdjustedDistribution Per Share
77.65 1,085.9477 0.00 77.65 0.0715043643103.60 1,091.7248 0.00 103.60 0.0948957100
95.63 1,099.2000 0.00 95.63 0.0869996361102.55 1,106.3070 0.00 102.55 0.0926957888
72.95 808.7841 0.00 72.95 0.090197124367.99 814.2733 0.00 67.99 0.083497764268.35 819.5466 0.00 68.35 0.083399772567.40 824.9124 0.00 67.40 0.081705645464.61 830.4414 0.00 64.61 0.077801997868.71 835.9079 0.00 68.71 0.082198050867.80 841.5711 0.00 67.80 0.0805636030
405.59 847.2466 280.46 125.13 0.1476889528Total 1.0731484099
2015 Adjusted Annual Distributions Per Unit: 1.0731484099
PAGE 56 OF 83
PREVIEW ONLY / DO NOT FILE
672.
(450.)
STATEMENT LINE 21 90.
X 1291INT. 1.
X 1291TAX. 37.
STATEMENT LINE 21
Form 8621, Line 16b ETTWEBINAR001 / Excess allocated to current year or prePFIC periods 90.TOTAL 90.
Form 8621, Line 15a ETTWEBINAR001 672.
PAGE 57 OF 83
X
305.032 SHS Imperial DividendIncome Pool 11/15/13 05/14/15 3,418. 3,868. (450.)
3,418. 3,868. (450.)
PAGE 59 OF 83
15
X
Imperial Dividend Income Pool
ETTWEBINAR001
15
X
Class
Multiple
1,694.493.
X
X 183.
PREVIEW ONLY
/ DO NOT FILE
PAGE 60 OF 83
** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS
965. **
183.
90.
37.0.
37.
1.
PREVIEW ONLY
/ DO NOT FILE
PAGE 62 OF 83
Name of PFIC or QEF line 1
line 2
(NOT Applicable)
Address of PFIC or QEF Street address
City
State
Zip or Postal Code
Foreign country
Foreign province
** Note that the CCH tax software rounds the number of units to the nearest numberwhich may results in an inaccurate or negative number of units at the end of the year.
Adjustments may be required.
1 of 2
2 of 2
INCOME/DEDUCTIONS | DIVIDENDS | DETAILS
TSJ Payer Name Ordinary DividendsForeignCountry
Code
ForeignIncomeCode
T Form 8621, Line 15a ETTWEBINAR001 672 CA 2
INCOME | GAINS AND LOSSES
Descripton Sales Price Cost Date Acquired Date Sold Term Code 1099B Code Foreign Country Code Foreign Income Code TSJ305.032 SHS Imperial Dividend Income Pool 3,418 3,868 11/15/13 05/14/15 L C CA 2 T
FOREIGN | 8621
2 Imperial Dividend Income Pool
3 Unknown / #CAD
4 Employer Identification Number
5
6
7
8
9 Canada
10
14 Foreign Country Code CA
15 Foreign Income Code Passive Income
16 Reference ID Number ETTWEBINAR001
Additional Information Required
19
Class ofStock
Shares atBeginningof Year
Changes DuringYear Date of Change
Shares at YearEnd-
Override
Value of SharesHeld
Year End Jointly Owned1085.9477 5.7771 01/30/15 0.0000
7.4752 02/27/15 0.00007.1070 03/31/15 0.00007.5094 04/30/15 0.0000
-305.0323 05/14/15 0.00005.4892 05/29/15 0.00005.2733 06/30/15 0.00005.3658 07/31/15 0.00005.5290 08/31/15 0.00005.4665 09/30/15 0.00005.6632 10/30/15 0.00005.6755 11/30/15 847.2466 7072.92
1 Total distributions from the section 1291 fund during the year 965
2 Total distributions made by the fund for each of the 3 years preceding the current tax year
3 Number of prior years if fewer than 3
4 Gain or loss from disposition of section 1291 fund stock
5 Excess Distribution override 183
6 Holding period beginning date 11/15/2013
7 PFIC applicable date
8 Distribution number 1
1 Total distributions from the section 1291 fund during the year
1 Dividends (Schedule B)
PART 1 Stocks, Securities, and Other NonPassive Transactions
PART 1 PFIC or QEF Information
PART 2 Distributions / Dispositions from Section 1291 Fund
PAGE 64 OF 83
1 of 2
2 of 2
2 Total distributions made by the fund for each of the 3 years preceding the current tax year
3 Number of prior years if fewer than 3
4 Gain or loss from disposition of section 1291 fund stock -3832
5 Excess Distribution override
6 Holding period beginning date
7 PFIC applicable date
8 Distribution number 2
1 Distribution Number 1
2 Holding period ending date
3 Current Year Distribution
4 Foreign Tax Credit
5 Excess Distribution Allocated to Each Day in Holding Period override
6 Foreign Tax Credit Allocated to Each Year in Holding Period override
7 Amount Allocated to Current Tax Year and PrePFIC years override 90
8 Tax Increase override 37
9 Foreign Tax Credit override 0
10 Interest override 1
1 Distribution Number 2
2 Holding period ending date
3 Current Year Distribution
4 Foreign Tax Credit
5 Excess Distribution Allocated to Each Day in Holding Period override
6 Foreign Tax Credit Allocated to Each Year in Holding Period override
7 Amount Allocated to Current Tax Year and PrePFIC years override
8 Tax Increase override
9 Foreign Tax Credit override
10 Interest override
1 Elect to marktomarket PFIC stock
PART 3 Section 1291 Distribution Detail
PART 6 Election to MarktoMarket PFIC Stock (Election C)
PAGE 65 OF 83
How to Calculate Form 8621 - Line 15
2015 PDF Report- Completed Form & Calculations -
PAGE 66 OF 83
Mary Beth Lougen EA USTCPChief Operating Officer – Expat Tax Tools
[email protected] (844) 312-8670 ext. 402
www.expattaxtools.comwww.f8621.com
Form 8621(Rev. December 2015)
Department of the Treasury Internal Revenue Service
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Information about Form 8621 and its separate instructions is at www.irs.gov/form8621.
OMB No. 1545-1002
Attachment
Sequence No. 69Name of shareholder
Number, street, and room or suite no. (If a P.O. box, see instructions.)
City or town, state, and ZIP code or country
Identifying number (see instructions)
Shareholder tax year: calendar year 20 or other tax year
beginning , 20 and ending , 20 .
Check type of shareholder filing the return: Individual Corporation Partnership S Corporation Nongrantor Trust Estate
Check if any Excepted Specified Foreign Financial Assets are Reported on this Form (see instructions) . . . . . . . . . . . . .Name of passive foreign investment company (PFIC) or qualified electing fund (QEF)
Address (Enter number, street, city or town, and country.)
Employer identification number (if any)
Reference ID number (see instructions)
Tax year of PFIC or QEF: calendar year 20 or other tax year
beginning , 20 and
ending , 20 .
Part I Summary of Annual Information (See instructions.)
Provide the following information with respect to all shares of the PFIC held by the shareholder:
1 Description of each class of shares held by the shareholder:
Check if shares jointly owned with spouse.
2 Date shares acquired during the taxable year, if applicable:
3 Number of shares held at the end of the taxable year:
4 Value of shares held at the end of the taxable year (check the appropriate box, if applicable):
(a) $0-50,000 (b) $50,001-100,000 (c) $100,001-150,000 (d) $150,001-200,000
(e) If more than $200,000, list value:
5 Type of PFIC and amount of any excess distribution or gain treated as an excess distribution
under section 1291, inclusion under section 1293, or inclusion or deduction under section 1296:
(a) Section 1291 $
(b) Section 1293 (Qualified Electing Fund) $
(c) Section 1296 (Mark to Market) $
Part II Elections (See instructions.) A Election To Treat the PFIC as a QEF. I, a shareholder of a PFIC, elect to treat the PFIC as a QEF. Complete lines 6a through 7c of Part III. B Election To Extend Time For Payment of Tax. I, a shareholder of a QEF, elect to extend the time for payment of tax on the undistributed
earnings and profits of the QEF until this election is terminated. Complete lines 8a through 9c of Part III to calculate the tax that may be deferred.
Note: If any portion of line 6a or line 7a of Part III is includible under section 951, you may not make this election. Also, see sections 1294(c) and 1294(f) and the related regulations for events that terminate this election.
C Election To Mark-to-Market PFIC Stock. I, a shareholder of a PFIC, elect to mark-to-market the PFIC stock that is marketable within the meaning of section 1296(e). Complete Part IV.
D Deemed Sale Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF, elect to recognize gain on the deemed sale of my interest in the PFIC. Enter gain or loss on line 15f of Part V
E Deemed Dividend Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF that is a controlled foreign corporation (CFC), elect to treat an amount equal to my share of the post-1986 earnings and profits of the CFC as an excess distribution. Enter this amount on line 15e of Part V. If the excess distribution is greater than zero, also complete line 16 of Part V.
F Election To Recognize Gain on Deemed Sale of PFIC. I, a shareholder of a former PFIC or a PFIC to which section 1297(d) applies, elect to treat as an excess distribution the gain recognized on the deemed sale of my interest in the PFIC on the last day of its last tax year as a PFIC under section 1297(a). Enter gain on line 15f of Part V.
G Deemed Dividend Election With Respect to a Section 1297(e) PFIC. I, a shareholder of a section 1297(e) PFIC, within the meaning of Regulations section 1.1297-3(a), elect to make a deemed dividend election with respect to the Section 1297(e) PFIC. My holding period in the stock of the Section 1297(e) PFIC includes the CFC qualification date, as defined in Regulations section 1.1297-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V.
H Deemed Dividend Election With Respect to a Former PFIC. I, a shareholder of a former PFIC, within the meaning of Regulations section 1.1298-3(a), elect to make a deemed dividend election with respect to the former PFIC. My holding period in the stock of the former PFIC includes the termination date, as defined in Regulations section 1.1298-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 64174H Form 8621 (Rev. 12-2015)
15
X
Imperial Dividend Income Pool
ETTWEBINAR001
15
Multiple
1,694.4932
X
X 183
X
CLIENT ID: 12 PAGE 67 OF 83
Form 8621 (Rev. 12-2015) Page 2
Part III Income From a Qualified Electing Fund (QEF). All QEF shareholders complete lines 6a through 7c. If you are making Election B, also complete lines 8a through 9c. (See instructions.)
6a Enter your pro rata share of the ordinary earnings of the QEF . . . . . . 6a
b
Enter the portion of line 6a that is included in income under section 951 or that
may be excluded under section 1293(g) . . . . . . . . . . . . 6b
c Subtract line 6b from line 6a. Enter this amount on your tax return as ordinary income . . . . . . . . 6c
7a Enter your pro rata share of the total net capital gain of the QEF . . . . . 7a
b
Enter the portion of line 7a that is included in income under section 951 or that
may be excluded under section 1293(g) . . . . . . . . . . . . 7b
c
Subtract line 7b from line 7a. This amount is a net long-term capital gain. Enter this amount in Part II of the
Schedule D used for your income tax return. (See instructions.) . . . . . . . . . . . . . . 7c
8a Add lines 6c and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a
b
Enter the total amount of cash and the fair market value of other property distributed
or deemed distributed to you during the tax year of the QEF. (See instructions.) . . 8b
c
Enter the portion of line 8a not already included in line 8b that is attributable to shares
in the QEF that you disposed of, pledged, or otherwise transferred during the tax year 8c
d Add lines 8b and 8c . . . . . . . . . . . . . . . . . . . . . . . . . . . 8d
e Subtract line 8d from line 8a, and enter the difference (if zero or less, enter amount in brackets) . . . . . 8e
Important: If line 8e is greater than zero, and no portion of line 6a or 7a is includible in income under section 951, you may make Election B with respect to the amount on line 8e.
9a Enter the total tax for the tax year (See instructions.) . . . . . . . . 9a
b
Enter the total tax for the tax year determined without regard to the amount
entered on line 8e . . . . . . . . . . . . . . . . . . . 9b
c
Subtract line 9b from line 9a. This is the deferred tax, the time for payment of which is extended by
making Election B. See instructions . . . . . . . . . . . . . . . . . . . . . . 9c
Part IV Gain or (Loss) From Mark-to-Market Election (See instructions.)
10a Enter the fair market value of your PFIC stock at the end of the tax year . . . . . . . . . . . . 10a
b Enter your adjusted basis in the stock at the end of the tax year . . . . . . . . . . . . . . 10b
c
Subtract line 10b from line 10a. If a gain, do not complete lines 11 and 12. Include this amount as ordinary
income on your tax return. If a loss, go to line 11 . . . . . . . . . . . . . . . . . . . 10c
11 Enter any unreversed inclusions (as defined in section 1296(d)) . . . . . . . . . . . . . . 11
12
Enter the loss from line 10c, but only to the extent of unreversed inclusions on line 11. Include this amount as
an ordinary loss on your tax return . . . . . . . . . . . . . . . . . . . . . . . 12
13 If you sold or otherwise disposed of any section 1296 stock (see instructions) during the tax year:
a Enter the fair market value of the stock on the date of sale or disposition . . . . . . . . . . . 13a
b Enter the adjusted basis of the stock on the date of sale or disposition . . . . . . . . . . . . 13b
c
Subtract line 13b from line 13a. If a gain, do not complete line 14. Include this amount as ordinary income on
your tax return. If a loss, go to line 14 . . . . . . . . . . . . . . . . . . . . . . 13c
14a Enter any unreversed inclusions (as defined in section 1296(d)) . . . . . . . . . . . . . . 14a
b
Enter the loss from line 13c, but only to the extent of unreversed inclusions on line 14a. Include this amount as
an ordinary loss on your tax return. If the loss on line 13c exceeds unreversed inclusions on line 14a, complete
line 14c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b
c
Enter the amount by which the loss on line 13c exceeds unreversed inclusions on line 14a. Include this amount
on your tax return according to the rules generally applicable for losses provided elsewhere in the Code and
regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c
Note. See instructions in case of multiple sales or dispositions.
Form 8621 (Rev. 12-2015)
7,073.
10,455.
-3,382.
CLIENT ID: 12 ETTWEBINAR001 / Pg. 2PAGE 68 OF 83
Form 8621 (Rev. 12-2015) Page 3
Part V Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution and disposition (see instructions).
15
a
Enter your total distributions from the section 1291 fund during the current tax year with respect to the
applicable stock. If the holding period of the stock began in the current tax year, see instructions . . . . 15a
b
Enter the total distributions (reduced by the portions of such distributions that were excess distributions but
not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for
each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder’s holding period
before the current tax year) . . . . . . . . . . . . . . . . . . . . . . . . . 15b
c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.) . . . . . . 15c
d Multiply line 15c by 125% (1.25) . . . . . . . . . . . . . . . . . . . . . . . 15d
e
Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the
applicable stock. If there is an excess distribution, complete line 16. If zero or less and you did not dispose of
stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one
distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on
your income tax return . . . . . . . . . . . . . . . . . . . . . . . . . . 15e
f
Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain,
complete line 16. If a loss, show it in brackets and do not complete line 16 . . . . . . . . . . . 15f
16
a
If there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and
disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess
distribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax
year.
b
Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the
foreign corporation became a PFIC (pre-PFIC years). Enter these amounts on your income tax return as other income 16b
c
Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the
current tax year and pre-PFIC years). (See instructions.) . . . . . . . . . . . . . . . . 16c
d Foreign tax credit. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . 16d
e Subtract line 16d from line 16c. Enter this amount on your income tax return as “additional tax.” (See instructions.) . 16e
f
Determine interest on each net increase in tax determined on line 16e using the rates and methods of section
6621. Enter the aggregate amount of interest here. (See instructions.) . . . . . . . . . . . . 16f
Part VI Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections Complete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election.
(i) (ii) (iii) (iv) (v) (vi)
17
Tax year of outstanding
election . . . . . . .
18
Undistributed earnings to
which the election relates .
19 Deferred tax . . . . .
20 Interest accrued on deferred
tax (line 19) as of the filing date
21 Event terminating election .
22
Earnings distributed or
deemed distributed during the
tax year . . . . . . .
23
Deferred tax due with this
return . . . . . . .
24
Accrued interest due with this
return . . . . . . .
25
Deferred tax outstanding after
partial termination of election .
26
Interest accrued after partial
termination of election . .
Form 8621 (Rev. 12-2015) ** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS
965. **
183.
90.
37.
0.37.
1.
CLIENT ID: 12 ETTWEBINAR001 / Pg. 3PAGE 69 OF 83
Form 8621 (Rev. 12-2015) Page 3
Part V Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution and disposition (see instructions).
15
a
Enter your total distributions from the section 1291 fund during the current tax year with respect to the
applicable stock. If the holding period of the stock began in the current tax year, see instructions . . . . 15a
b
Enter the total distributions (reduced by the portions of such distributions that were excess distributions but
not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for
each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder’s holding period
before the current tax year) . . . . . . . . . . . . . . . . . . . . . . . . . 15b
c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.) . . . . . . 15c
d Multiply line 15c by 125% (1.25) . . . . . . . . . . . . . . . . . . . . . . . 15d
e
Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the
applicable stock. If there is an excess distribution, complete line 16. If zero or less and you did not dispose of
stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one
distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on
your income tax return . . . . . . . . . . . . . . . . . . . . . . . . . . 15e
f
Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain,
complete line 16. If a loss, show it in brackets and do not complete line 16 . . . . . . . . . . . 15f
16
a
If there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and
disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess
distribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax
year.
b
Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the
foreign corporation became a PFIC (pre-PFIC years). Enter these amounts on your income tax return as other income 16b
c
Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the
current tax year and pre-PFIC years). (See instructions.) . . . . . . . . . . . . . . . . 16c
d Foreign tax credit. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . 16d
e Subtract line 16d from line 16c. Enter this amount on your income tax return as “additional tax.” (See instructions.) . 16e
f
Determine interest on each net increase in tax determined on line 16e using the rates and methods of section
6621. Enter the aggregate amount of interest here. (See instructions.) . . . . . . . . . . . . 16f
Part VI Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections Complete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election.
(i) (ii) (iii) (iv) (v) (vi)
17
Tax year of outstanding
election . . . . . . .
18
Undistributed earnings to
which the election relates .
19 Deferred tax . . . . .
20 Interest accrued on deferred
tax (line 19) as of the filing date
21 Event terminating election .
22
Earnings distributed or
deemed distributed during the
tax year . . . . . . .
23
Deferred tax due with this
return . . . . . . .
24
Accrued interest due with this
return . . . . . . .
25
Deferred tax outstanding after
partial termination of election .
26
Interest accrued after partial
termination of election . .
Form 8621 (Rev. 12-2015)
(3,832.)
CLIENT ID: 12 ETTWEBINAR001 / Pg. 4PAGE 70 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
CURRENT YEAR HOLDINGS
Allocation to Blocks
BlockNumber
Date Transaction
Number of Units
Beginning of Year Additions
Transaction
Amount
(USD)
Adjustments
Return ofCapital
Sale: Number ofUnits
End of Year
Number of Units Cost Base
1 11/15/13 Purchase 981.2035 12,442.29 87.87 (305.0323) 676.1712 8,486.41
2 11/29/13 Reinvestment 6.8753 84.98 0.89 6.8753 84.09
3 12/02/13 Purchase 6.1626 76.08 0.80 6.1626 75.28
4 12/20/13 Reinvestment 1.2592 15.48 0.16 1.2592 15.32
5 01/02/14 Purchase 6.0743 76.40 0.79 6.0743 75.61
6 01/31/14 Reinvestment 5.4872 65.52 0.71 5.4872 64.81
7 02/03/14 Purchase 6.1952 73.32 0.81 6.1952 72.51
8 02/28/14 Reinvestment 7.2544 89.45 0.94 7.2544 88.51
9 03/31/14 Reinvestment 7.1153 89.43 0.92 7.1153 88.51
10 04/30/14 Reinvestment 6.8981 88.79 0.90 6.8981 87.89
11 05/30/14 Reinvestment 7.1916 92.79 0.93 7.1916 91.86
12 06/30/14 Reinvestment 7.3250 98.70 0.95 7.3250 97.75
13 07/31/14 Reinvestment 7.0918 94.60 0.92 7.0918 93.68
14 08/29/14 Reinvestment 7.4725 100.97 0.97 7.4725 100.00
15 09/30/14 Reinvestment 7.2426 90.15 0.94 7.2426 89.21
16 10/31/14 Reinvestment 7.4332 90.19 0.97 7.4332 89.22
17 11/28/14 Reinvestment 7.6659 91.61 1.00 7.6659 90.61
18 01/30/15 Reinvestment 5.7771 61.07 0.75 5.7771 60.32
19 02/27/15 Reinvestment 7.4752 82.85 0.97 7.4752 81.88
20 03/31/15 Reinvestment 7.1070 75.43 0.92 7.1070 74.51
21 04/30/15 Reinvestment 7.5094 84.62 0.98 7.5094 83.64
22 05/29/15 Reinvestment 5.4892 58.51 0.71 5.4892 57.80
23 06/30/15 Reinvestment 5.2733 54.50 0.69 5.2733 53.81
24 07/31/15 Reinvestment 5.3658 52.39 0.70 5.3658 51.69
25 08/31/15 Reinvestment 5.5290 50.97 0.72 5.5290 50.25
26 09/30/15 Reinvestment 5.4665 48.25 0.71 5.4665 47.54
27 10/30/15 Reinvestment 5.6632 52.50 0.74 5.6632 51.76
28 11/30/15 Reinvestment 5.6755 50.87 0.74 5.6755 50.13
TOTALS ON December 31, 2015
FMV $ 7,072.92
TOTAL SHARES 847.2466FMV/SHARE $ 8.3481
DEEMED DISPOSITION
Block ACB FMV in Block Gain on Block ACB at Year End Unreversed Inclusions Line 15f
1 8,486.41 5,644.76 -2,841.65 8,486.41 0.00 -2,841.65
2 84.09 57.40 -26.69 84.09 0.00 -26.69
3 75.28 51.45 -23.83 75.28 0.00 -23.83
4 15.32 10.51 -4.81 15.32 0.00 -4.81
CLIENT ID: 12 ETTWEBINAR001 / Pg. 5PAGE 71 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
Block ACB FMV in Block Gain on Block ACB at Year End Unreversed Inclusions Line 15f
5 75.61 50.71 -24.90 75.61 0.00 -24.90
6 64.81 45.81 -19.00 64.81 0.00 -19.00
7 72.51 51.72 -20.79 72.51 0.00 -20.79
8 88.51 60.56 -27.95 88.51 0.00 -27.95
9 88.51 59.40 -29.11 88.51 0.00 -29.11
10 87.89 57.59 -30.30 87.89 0.00 -30.30
11 91.86 60.04 -31.82 91.86 0.00 -31.82
12 97.75 61.15 -36.60 97.75 0.00 -36.60
13 93.68 59.20 -34.48 93.68 0.00 -34.48
14 100.00 62.38 -37.62 100.00 0.00 -37.62
15 89.21 60.46 -28.75 89.21 0.00 -28.75
16 89.22 62.05 -27.17 89.22 0.00 -27.17
17 90.61 64.00 -26.61 90.61 0.00 -26.61
18 60.32 48.23 -12.09 60.32 0.00 -12.09
19 81.88 62.40 -19.48 81.88 0.00 -19.48
20 74.51 59.33 -15.18 74.51 0.00 -15.18
21 83.64 62.69 -20.95 83.64 0.00 -20.95
22 57.80 45.82 -11.98 57.80 0.00 -11.98
23 53.81 44.02 -9.79 53.81 0.00 -9.79
24 51.69 44.79 -6.90 51.69 0.00 -6.90
25 50.25 46.16 -4.09 50.25 0.00 -4.09
26 47.54 45.64 -1.91 47.54 0.00 -1.91
27 51.76 47.28 -4.48 51.76 0.00 -4.48
28 50.13 47.38 -2.75 50.13 0.00 -2.75
SECTION 1291 SALES
Purchase Date Sale Date Units in Block Units Sold Units Left Basis Sale Price Gain / Loss Line 15f
11/15/13 05/14/15 981.2035 305.0323 676.1712 3,868.00 3,418.00 -450.00 -450
DISTRIBUTED & REINVESTED EARNINGS
$ 60 USD Reinvestment on 01/30/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 01/30/15 981.2035 55.18 172.78 86.39 107.99 -52.81
11/29/13 01/30/15 6.8753 0.39 1.21 0.61 0.76 -0.37
12/02/13 01/30/15 6.1626 0.35 1.09 0.54 0.68 -0.33
12/20/13 01/30/15 1.2592 0.07 0.22 0.11 0.14 -0.07
01/02/14 01/30/15 6.0743 0.34 0.65 0.65 0.81 -0.47
01/31/14 01/30/15 5.4872 0.31 0.59 0.59 0.74 -0.43
02/03/14 01/30/15 6.1952 0.35 0.66 0.66 0.83 -0.48
02/28/14 01/30/15 7.2544 0.41 0.78 0.78 0.97 -0.56
03/31/14 01/30/15 7.1153 0.40 0.76 0.76 0.95 -0.55
CLIENT ID: 12 ETTWEBINAR001 / Pg. 6PAGE 72 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
04/30/14 01/30/15 6.8981 0.39 0.74 0.74 0.92 -0.54
05/30/14 01/30/15 7.1916 0.40 0.77 0.77 0.96 -0.56
06/30/14 01/30/15 7.3250 0.41 0.79 0.79 0.98 -0.57
07/31/14 01/30/15 7.0918 0.40 0.76 0.76 0.95 -0.55
08/29/14 01/30/15 7.4725 0.42 0.80 0.80 1.00 -0.58
09/30/14 01/30/15 7.2426 0.41 0.78 0.78 0.97 -0.56
10/31/14 01/30/15 7.4332 0.42 0.80 0.80 1.00 -0.58
11/28/14 01/30/15 7.6659 0.43 0.82 0.82 1.03 -0.60
$ 82 USD Reinvestment on 02/27/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 02/27/15 981.2035 74.46 176.63 88.32 110.39 -35.93
11/29/13 02/27/15 6.8753 0.52 1.24 0.62 0.77 -0.25
12/02/13 02/27/15 6.1626 0.47 1.11 0.55 0.69 -0.23
12/20/13 02/27/15 1.2592 0.10 0.23 0.11 0.14 -0.05
01/02/14 02/27/15 6.0743 0.46 0.67 0.67 0.83 -0.37
01/31/14 02/27/15 5.4872 0.42 0.60 0.60 0.75 -0.34
02/03/14 02/27/15 6.1952 0.47 0.68 0.68 0.85 -0.38
02/28/14 02/27/15 7.2544 0.55 0.80 0.80 0.99 -0.44
03/31/14 02/27/15 7.1153 0.54 0.78 0.78 0.98 -0.44
04/30/14 02/27/15 6.8981 0.52 0.76 0.76 0.95 -0.42
05/30/14 02/27/15 7.1916 0.55 0.79 0.79 0.99 -0.44
06/30/14 02/27/15 7.3250 0.56 0.80 0.80 1.00 -0.45
07/31/14 02/27/15 7.0918 0.54 0.78 0.78 0.97 -0.43
08/29/14 02/27/15 7.4725 0.57 0.82 0.82 1.02 -0.46
09/30/14 02/27/15 7.2426 0.55 0.79 0.79 0.99 -0.44
10/31/14 02/27/15 7.4332 0.56 0.81 0.81 1.02 -0.45
11/28/14 02/27/15 7.6659 0.58 0.84 0.84 1.05 -0.47
01/30/15 02/27/15 5.7771 0.44
$ 75 USD Reinvestment on 03/31/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 03/31/15 981.2035 67.33 175.41 87.70 109.63 -42.30
11/29/13 03/31/15 6.8753 0.47 1.23 0.61 0.77 -0.30
12/02/13 03/31/15 6.1626 0.42 1.10 0.55 0.69 -0.27
12/20/13 03/31/15 1.2592 0.09 0.23 0.11 0.14 -0.05
01/02/14 03/31/15 6.0743 0.42 0.66 0.66 0.83 -0.41
01/31/14 03/31/15 5.4872 0.38 0.60 0.60 0.75 -0.37
02/03/14 03/31/15 6.1952 0.43 0.67 0.67 0.84 -0.42
02/28/14 03/31/15 7.2544 0.50 0.79 0.79 0.99 -0.49
03/31/14 03/31/15 7.1153 0.49 0.77 0.77 0.97 -0.48
04/30/14 03/31/15 6.8981 0.47 0.75 0.75 0.94 -0.47
05/30/14 03/31/15 7.1916 0.49 0.78 0.78 0.98 -0.49
CLIENT ID: 12 ETTWEBINAR001 / Pg. 7PAGE 73 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
06/30/14 03/31/15 7.3250 0.50 0.80 0.80 1.00 -0.49
07/31/14 03/31/15 7.0918 0.49 0.77 0.77 0.97 -0.48
08/29/14 03/31/15 7.4725 0.51 0.81 0.81 1.02 -0.50
09/30/14 03/31/15 7.2426 0.50 0.79 0.79 0.99 -0.49
10/31/14 03/31/15 7.4332 0.51 0.81 0.81 1.01 -0.50
11/28/14 03/31/15 7.6659 0.53 0.83 0.83 1.04 -0.52
01/30/15 03/31/15 5.7771 0.40
02/27/15 03/31/15 7.4752 0.51
$ 84 USD Reinvestment on 04/30/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 04/30/15 981.2035 75.05 184.69 92.34 115.43 -40.38
11/29/13 04/30/15 6.8753 0.53 1.29 0.65 0.81 -0.28
12/02/13 04/30/15 6.1626 0.47 1.16 0.58 0.73 -0.25
12/20/13 04/30/15 1.2592 0.10 0.24 0.12 0.15 -0.05
01/02/14 04/30/15 6.0743 0.46 0.70 0.70 0.87 -0.41
01/31/14 04/30/15 5.4872 0.42 0.63 0.63 0.79 -0.37
02/03/14 04/30/15 6.1952 0.47 0.71 0.71 0.89 -0.41
02/28/14 04/30/15 7.2544 0.55 0.83 0.83 1.04 -0.48
03/31/14 04/30/15 7.1153 0.54 0.82 0.82 1.02 -0.48
04/30/14 04/30/15 6.8981 0.53 0.79 0.79 0.99 -0.46
05/30/14 04/30/15 7.1916 0.55 0.82 0.82 1.03 -0.48
06/30/14 04/30/15 7.3250 0.56 0.84 0.84 1.05 -0.49
07/31/14 04/30/15 7.0918 0.54 0.81 0.81 1.02 -0.47
08/29/14 04/30/15 7.4725 0.57 0.86 0.86 1.07 -0.50
09/30/14 04/30/15 7.2426 0.55 0.83 0.83 1.04 -0.48
10/31/14 04/30/15 7.4332 0.57 0.85 0.85 1.07 -0.50
11/28/14 04/30/15 7.6659 0.59 0.88 0.88 1.10 -0.51
01/30/15 04/30/15 5.7771 0.44
02/27/15 04/30/15 7.4752 0.57
03/31/15 04/30/15 7.1070 0.54
$ 58 USD Reinvestment on 05/29/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 05/29/15 676.1712 48.92 131.23 65.62 82.02 -33.11
11/29/13 05/29/15 6.8753 0.50 0.92 0.46 0.57 -0.08
12/02/13 05/29/15 6.1626 0.45 0.82 0.41 0.52 -0.07
12/20/13 05/29/15 1.2592 0.09 0.17 0.08 0.11 -0.01
01/02/14 05/29/15 6.0743 0.44 0.49 0.49 0.62 -0.18
01/31/14 05/29/15 5.4872 0.40 0.45 0.45 0.56 -0.16
02/03/14 05/29/15 6.1952 0.45 0.50 0.50 0.63 -0.18
02/28/14 05/29/15 7.2544 0.52 0.59 0.59 0.74 -0.21
03/31/14 05/29/15 7.1153 0.51 0.58 0.58 0.72 -0.21
CLIENT ID: 12 ETTWEBINAR001 / Pg. 8PAGE 74 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
04/30/14 05/29/15 6.8981 0.50 0.56 0.56 0.70 -0.20
05/30/14 05/29/15 7.1916 0.52 0.59 0.59 0.73 -0.21
06/30/14 05/29/15 7.3250 0.53 0.60 0.60 0.75 -0.22
07/31/14 05/29/15 7.0918 0.51 0.58 0.58 0.72 -0.21
08/29/14 05/29/15 7.4725 0.54 0.61 0.61 0.76 -0.22
09/30/14 05/29/15 7.2426 0.52 0.59 0.59 0.74 -0.21
10/31/14 05/29/15 7.4332 0.54 0.61 0.61 0.76 -0.22
11/28/14 05/29/15 7.6659 0.55 0.62 0.62 0.78 -0.23
01/30/15 05/29/15 5.7771 0.42
02/27/15 05/29/15 7.4752 0.54
03/31/15 05/29/15 7.1070 0.51
04/30/15 05/29/15 7.5094 0.54
$ 54 USD Reinvestment on 06/30/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 06/30/15 676.1712 45.26 132.05 66.02 82.53 -37.27
11/29/13 06/30/15 6.8753 0.46 0.93 0.46 0.58 -0.12
12/02/13 06/30/15 6.1626 0.41 0.83 0.41 0.52 -0.11
12/20/13 06/30/15 1.2592 0.08 0.17 0.08 0.11 -0.02
01/02/14 06/30/15 6.0743 0.41 0.50 0.50 0.62 -0.22
01/31/14 06/30/15 5.4872 0.37 0.45 0.45 0.56 -0.19
02/03/14 06/30/15 6.1952 0.41 0.51 0.51 0.63 -0.22
02/28/14 06/30/15 7.2544 0.49 0.59 0.59 0.74 -0.26
03/31/14 06/30/15 7.1153 0.48 0.58 0.58 0.73 -0.25
04/30/14 06/30/15 6.8981 0.46 0.57 0.57 0.71 -0.25
05/30/14 06/30/15 7.1916 0.48 0.59 0.59 0.74 -0.26
06/30/14 06/30/15 7.3250 0.49 0.60 0.60 0.75 -0.26
07/31/14 06/30/15 7.0918 0.47 0.58 0.58 0.73 -0.25
08/29/14 06/30/15 7.4725 0.50 0.61 0.61 0.77 -0.27
09/30/14 06/30/15 7.2426 0.48 0.59 0.59 0.74 -0.26
10/31/14 06/30/15 7.4332 0.50 0.61 0.61 0.76 -0.26
11/28/14 06/30/15 7.6659 0.51 0.63 0.63 0.79 -0.27
01/30/15 06/30/15 5.7771 0.39
02/27/15 06/30/15 7.4752 0.50
03/31/15 06/30/15 7.1070 0.48
04/30/15 06/30/15 7.5094 0.50
05/29/15 06/30/15 5.4892 0.37
$ 52 USD Reinvestment on 07/31/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 07/31/15 676.1712 43.23 127.09 63.54 79.43 -36.20
11/29/13 07/31/15 6.8753 0.44 0.89 0.45 0.56 -0.12
12/02/13 07/31/15 6.1626 0.39 0.80 0.40 0.50 -0.10
CLIENT ID: 12 ETTWEBINAR001 / Pg. 9PAGE 75 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
12/20/13 07/31/15 1.2592 0.08 0.16 0.08 0.10 -0.02
01/02/14 07/31/15 6.0743 0.39 0.48 0.48 0.60 -0.21
01/31/14 07/31/15 5.4872 0.35 0.43 0.43 0.54 -0.19
02/03/14 07/31/15 6.1952 0.40 0.49 0.49 0.61 -0.21
02/28/14 07/31/15 7.2544 0.46 0.57 0.57 0.72 -0.25
03/31/14 07/31/15 7.1153 0.45 0.56 0.56 0.70 -0.25
04/30/14 07/31/15 6.8981 0.44 0.54 0.54 0.68 -0.24
05/30/14 07/31/15 7.1916 0.46 0.57 0.57 0.71 -0.25
06/30/14 07/31/15 7.3250 0.47 0.58 0.58 0.72 -0.25
07/31/14 07/31/15 7.0918 0.45 0.56 0.56 0.70 -0.25
08/29/14 07/31/15 7.4725 0.48 0.59 0.59 0.74 -0.26
09/30/14 07/31/15 7.2426 0.46 0.57 0.57 0.71 -0.25
10/31/14 07/31/15 7.4332 0.48 0.59 0.59 0.73 -0.26
11/28/14 07/31/15 7.6659 0.49 0.60 0.60 0.76 -0.27
01/30/15 07/31/15 5.7771 0.37
02/27/15 07/31/15 7.4752 0.48
03/31/15 07/31/15 7.1070 0.45
04/30/15 07/31/15 7.5094 0.48
05/29/15 07/31/15 5.4892 0.35
06/30/15 07/31/15 5.2733 0.34
$ 50 USD Reinvestment on 08/31/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 08/31/15 676.1712 41.78 126.21 63.10 78.88 -37.10
11/29/13 08/31/15 6.8753 0.42 0.88 0.44 0.55 -0.13
12/02/13 08/31/15 6.1626 0.38 0.79 0.40 0.50 -0.11
12/20/13 08/31/15 1.2592 0.08 0.16 0.08 0.10 -0.02
01/02/14 08/31/15 6.0743 0.38 0.48 0.48 0.59 -0.22
01/31/14 08/31/15 5.4872 0.34 0.43 0.43 0.54 -0.20
02/03/14 08/31/15 6.1952 0.38 0.49 0.49 0.61 -0.22
02/28/14 08/31/15 7.2544 0.45 0.57 0.57 0.71 -0.26
03/31/14 08/31/15 7.1153 0.44 0.56 0.56 0.70 -0.26
04/30/14 08/31/15 6.8981 0.43 0.54 0.54 0.68 -0.25
05/30/14 08/31/15 7.1916 0.44 0.56 0.56 0.70 -0.26
06/30/14 08/31/15 7.3250 0.45 0.57 0.57 0.72 -0.26
07/31/14 08/31/15 7.0918 0.44 0.56 0.56 0.69 -0.26
08/29/14 08/31/15 7.4725 0.46 0.59 0.59 0.73 -0.27
09/30/14 08/31/15 7.2426 0.45 0.57 0.57 0.71 -0.26
10/31/14 08/31/15 7.4332 0.46 0.58 0.58 0.73 -0.27
11/28/14 08/31/15 7.6659 0.47 0.60 0.60 0.75 -0.28
01/30/15 08/31/15 5.7771 0.36
02/27/15 08/31/15 7.4752 0.46
03/31/15 08/31/15 7.1070 0.44
04/30/15 08/31/15 7.5094 0.46
CLIENT ID: 12 ETTWEBINAR001 / Pg. 10PAGE 76 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
05/29/15 08/31/15 5.4892 0.34
06/30/15 08/31/15 5.2733 0.33
07/31/15 08/31/15 5.3658 0.33
$ 48 USD Reinvestment on 09/30/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 09/30/15 676.1712 39.29 125.46 62.73 78.41 -39.13
11/29/13 09/30/15 6.8753 0.40 0.88 0.44 0.55 -0.15
12/02/13 09/30/15 6.1626 0.36 0.79 0.39 0.49 -0.13
12/20/13 09/30/15 1.2592 0.07 0.16 0.08 0.10 -0.03
01/02/14 09/30/15 6.0743 0.35 0.47 0.47 0.59 -0.24
01/31/14 09/30/15 5.4872 0.32 0.43 0.43 0.53 -0.22
02/03/14 09/30/15 6.1952 0.36 0.48 0.48 0.60 -0.24
02/28/14 09/30/15 7.2544 0.42 0.56 0.56 0.71 -0.28
03/31/14 09/30/15 7.1153 0.41 0.55 0.55 0.69 -0.28
04/30/14 09/30/15 6.8981 0.40 0.54 0.54 0.67 -0.27
05/30/14 09/30/15 7.1916 0.42 0.56 0.56 0.70 -0.28
06/30/14 09/30/15 7.3250 0.43 0.57 0.57 0.71 -0.29
07/31/14 09/30/15 7.0918 0.41 0.55 0.55 0.69 -0.28
08/29/14 09/30/15 7.4725 0.43 0.58 0.58 0.73 -0.29
09/30/14 09/30/15 7.2426 0.42 0.56 0.56 0.71 -0.28
10/31/14 09/30/15 7.4332 0.43 0.58 0.58 0.72 -0.29
11/28/14 09/30/15 7.6659 0.45 0.60 0.60 0.75 -0.30
01/30/15 09/30/15 5.7771 0.34
02/27/15 09/30/15 7.4752 0.43
03/31/15 09/30/15 7.1070 0.41
04/30/15 09/30/15 7.5094 0.44
05/29/15 09/30/15 5.4892 0.32
06/30/15 09/30/15 5.2733 0.31
07/31/15 09/30/15 5.3658 0.31
08/31/15 09/30/15 5.5290 0.32
$ 52 USD Reinvestment on 10/30/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 10/30/15 676.1712 42.46 129.20 64.60 80.75 -38.29
11/29/13 10/30/15 6.8753 0.43 0.91 0.45 0.57 -0.13
12/02/13 10/30/15 6.1626 0.39 0.81 0.41 0.51 -0.12
12/20/13 10/30/15 1.2592 0.08 0.17 0.08 0.10 -0.02
01/02/14 10/30/15 6.0743 0.38 0.49 0.49 0.61 -0.23
01/31/14 10/30/15 5.4872 0.34 0.44 0.44 0.55 -0.21
02/03/14 10/30/15 6.1952 0.39 0.50 0.50 0.62 -0.23
02/28/14 10/30/15 7.2544 0.46 0.58 0.58 0.73 -0.27
03/31/14 10/30/15 7.1153 0.45 0.57 0.57 0.71 -0.27
CLIENT ID: 12 ETTWEBINAR001 / Pg. 11PAGE 77 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
04/30/14 10/30/15 6.8981 0.43 0.55 0.55 0.69 -0.26
05/30/14 10/30/15 7.1916 0.45 0.58 0.58 0.72 -0.27
06/30/14 10/30/15 7.3250 0.46 0.59 0.59 0.73 -0.27
07/31/14 10/30/15 7.0918 0.45 0.57 0.57 0.71 -0.27
08/29/14 10/30/15 7.4725 0.47 0.60 0.60 0.75 -0.28
09/30/14 10/30/15 7.2426 0.45 0.58 0.58 0.73 -0.27
10/31/14 10/30/15 7.4332 0.47 0.60 0.60 0.75 -0.28
11/28/14 10/30/15 7.6659 0.48 0.61 0.61 0.77 -0.29
01/30/15 10/30/15 5.7771 0.36
02/27/15 10/30/15 7.4752 0.47
03/31/15 10/30/15 7.1070 0.45
04/30/15 10/30/15 7.5094 0.47
05/29/15 10/30/15 5.4892 0.34
06/30/15 10/30/15 5.2733 0.33
07/31/15 10/30/15 5.3658 0.34
08/31/15 10/30/15 5.5290 0.35
09/30/15 10/30/15 5.4665 0.34
$ 50 USD Reinvestment on 11/30/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 11/30/15 676.1712 40.87 127.74 63.87 79.84 -38.97
11/29/13 11/30/15 6.8753 0.42 0.90 0.45 0.56 -0.14
12/02/13 11/30/15 6.1626 0.37 0.80 0.40 0.50 -0.13
12/20/13 11/30/15 1.2592 0.08 0.16 0.08 0.10 -0.03
01/02/14 11/30/15 6.0743 0.37 0.48 0.48 0.60 -0.23
01/31/14 11/30/15 5.4872 0.33 0.44 0.44 0.54 -0.21
02/03/14 11/30/15 6.1952 0.37 0.49 0.49 0.61 -0.24
02/28/14 11/30/15 7.2544 0.44 0.58 0.58 0.72 -0.28
03/31/14 11/30/15 7.1153 0.43 0.56 0.56 0.71 -0.28
04/30/14 11/30/15 6.8981 0.42 0.55 0.55 0.68 -0.27
05/30/14 11/30/15 7.1916 0.43 0.57 0.57 0.71 -0.28
06/30/14 11/30/15 7.3250 0.44 0.58 0.58 0.73 -0.28
07/31/14 11/30/15 7.0918 0.43 0.56 0.56 0.70 -0.27
08/29/14 11/30/15 7.4725 0.45 0.59 0.59 0.74 -0.29
09/30/14 11/30/15 7.2426 0.44 0.57 0.57 0.72 -0.28
10/31/14 11/30/15 7.4332 0.45 0.59 0.59 0.74 -0.29
11/28/14 11/30/15 7.6659 0.46 0.61 0.61 0.76 -0.30
01/30/15 11/30/15 5.7771 0.35
02/27/15 11/30/15 7.4752 0.45
03/31/15 11/30/15 7.1070 0.43
04/30/15 11/30/15 7.5094 0.45
05/29/15 11/30/15 5.4892 0.33
06/30/15 11/30/15 5.2733 0.32
07/31/15 11/30/15 5.3658 0.32
CLIENT ID: 12 ETTWEBINAR001 / Pg. 12PAGE 78 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
08/31/15 11/30/15 5.5290 0.33
09/30/15 11/30/15 5.4665 0.33
10/30/15 11/30/15 5.6632 0.34
$ 293 USD Distribution on 12/31/15Adjusted Annual Distributions Per Share:2014: 1.382024 -- 2013: 0.887200 -- 2012: 0.000000
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/15/13 12/31/15 676.1712 233.76 123.78 61.89 77.36 156.39 73.47 32.84 0.00 32.84 1.11
Excess: $ 156.39 -- Total Days: 777 -- Excess Per Day: 0.20127954
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 47 9.46 3.75 0.00 3.75 0.23
2014 365 73.47 29.09 0.00 29.09 0.88
** 2015 365 73.47
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/29/13 12/31/15 6.8753 2.38 0.87 0.43 0.54 1.83 0.88 0.38 0.00 0.38 0.01
Excess: $ 1.83 -- Total Days: 763 -- Excess Per Day: 0.00240459
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 33 0.08 0.03 0.00 0.03 0.00
2014 365 0.88 0.35 0.00 0.35 0.01
** 2015 365 0.88
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/02/13 12/31/15 6.1626 2.13 0.78 0.39 0.49 1.64 0.79 0.34 0.00 0.34 0.01
Excess: $ 1.64 -- Total Days: 760 -- Excess Per Day: 0.00216395
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 30 0.06 0.03 0.00 0.03 0.00
2014 365 0.79 0.31 0.00 0.31 0.01
** 2015 365 0.79
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
12/20/13 12/31/15 1.2592 0.44 0.16 0.08 0.10 0.34 0.17 0.07 0.00 0.07 0.00
Excess: $ 0.34 -- Total Days: 742 -- Excess Per Day: 0.00045270
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2013 12 0.01 0.00 0.00 0.00 0.00
2014 365 0.17 0.07 0.00 0.07 0.00
** 2015 365 0.17
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/02/14 12/31/15 6.0743 2.10 0.47 0.47 0.58 1.52 0.76 0.30 0.00 0.30 0.01
Excess: $ 1.52 -- Total Days: 729 -- Excess Per Day: 0.00208025
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 364 0.76 0.30 0.00 0.30 0.01
** 2015 365 0.76
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/31/14 12/31/15 5.4872 1.90 0.42 0.42 0.53 1.37 0.71 0.26 0.00 0.26 0.01
CLIENT ID: 12 ETTWEBINAR001 / Pg. 13PAGE 79 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
Excess: $ 1.37 -- Total Days: 700 -- Excess Per Day: 0.00195714
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 335 0.66 0.26 0.00 0.26 0.01
** 2015 365 0.71
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
02/03/14 12/31/15 6.1952 2.14 0.48 0.48 0.60 1.55 0.81 0.29 0.00 0.29 0.01
Excess: $ 1.55 -- Total Days: 697 -- Excess Per Day: 0.00221908
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 332 0.74 0.29 0.00 0.29 0.01
** 2015 365 0.81
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
02/28/14 12/31/15 7.2544 2.51 0.56 0.56 0.70 1.81 0.98 0.33 0.00 0.33 0.01
Excess: $ 1.81 -- Total Days: 672 -- Excess Per Day: 0.00269509
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 307 0.83 0.33 0.00 0.33 0.01
** 2015 365 0.98
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
03/31/14 12/31/15 7.1153 2.46 0.55 0.55 0.68 1.78 1.01 0.30 0.00 0.30 0.01
Excess: $ 1.78 -- Total Days: 641 -- Excess Per Day: 0.00277129
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 276 0.76 0.30 0.00 0.30 0.01
** 2015 365 1.01
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
04/30/14 12/31/15 6.8981 2.38 0.53 0.53 0.66 1.72 1.03 0.27 0.00 0.27 0.01
Excess: $ 1.72 -- Total Days: 611 -- Excess Per Day: 0.00281866
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 246 0.69 0.27 0.00 0.27 0.01
** 2015 365 1.03
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
05/30/14 12/31/15 7.1916 2.49 0.55 0.55 0.69 1.80 1.13 0.26 0.00 0.26 0.01
Excess: $ 1.80 -- Total Days: 581 -- Excess Per Day: 0.00309053
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 216 0.67 0.26 0.00 0.26 0.01
** 2015 365 1.13
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
06/30/14 12/31/15 7.3250 2.53 0.56 0.56 0.70 1.83 1.21 0.24 0.00 0.24 0.01
Excess: $ 1.83 -- Total Days: 550 -- Excess Per Day: 0.00332509
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 185 0.62 0.24 0.00 0.24 0.01
** 2015 365 1.21
CLIENT ID: 12 ETTWEBINAR001 / Pg. 14PAGE 80 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
07/31/14 12/31/15 7.0918 2.45 0.54 0.54 0.68 1.77 1.25 0.21 0.00 0.21 0.01
Excess: $ 1.77 -- Total Days: 519 -- Excess Per Day: 0.00341156
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 154 0.53 0.21 0.00 0.21 0.01
** 2015 365 1.25
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
08/29/14 12/31/15 7.4725 2.58 0.57 0.57 0.72 1.87 1.39 0.19 0.00 0.19 0.01
Excess: $ 1.87 -- Total Days: 490 -- Excess Per Day: 0.00380755
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 125 0.48 0.19 0.00 0.19 0.01
** 2015 365 1.39
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
09/30/14 12/31/15 7.2426 2.50 0.56 0.56 0.70 1.81 1.44 0.15 0.00 0.15 0.00
Excess: $ 1.81 -- Total Days: 458 -- Excess Per Day: 0.00394803
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 93 0.37 0.15 0.00 0.15 0.00
** 2015 365 1.44
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
10/31/14 12/31/15 7.4332 2.57 0.57 0.57 0.71 1.86 1.59 0.11 0.00 0.11 0.00
Excess: $ 1.86 -- Total Days: 427 -- Excess Per Day: 0.00434614
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 62 0.27 0.11 0.00 0.11 0.00
** 2015 365 1.59
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
11/28/14 12/31/15 7.6659 2.65 0.59 0.59 0.74 1.91 1.75 0.06 0.00 0.06 0.00
Excess: $ 1.91 -- Total Days: 399 -- Excess Per Day: 0.00479674
Tax Year Days Allocated Excess Increase in Tax Foreign Tax Credit Additional Tax Interest
2014 34 0.16 0.06 0.00 0.06 0.00
** 2015 365 1.75
HP Start HP End Units Line 15a Line 15b Line 15c Line 15d Line 15e Line 16b Line 16c Line 16d Line 16e Line 16f
01/30/15 12/31/15 5.7771 2.00
02/27/15 12/31/15 7.4752 2.58
03/31/15 12/31/15 7.1070 2.46
04/30/15 12/31/15 7.5094 2.60
05/29/15 12/31/15 5.4892 1.90
06/30/15 12/31/15 5.2733 1.82
07/31/15 12/31/15 5.3658 1.86
08/31/15 12/31/15 5.5290 1.91
09/30/15 12/31/15 5.4665 1.89
10/30/15 12/31/15 5.6632 1.96
CLIENT ID: 12 ETTWEBINAR001 / Pg. 15PAGE 81 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
11/30/15 12/31/15 5.6755 1.96
EXCESS DISTRIBUTION SUMMARY
Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f
965 183 0 90 37 0 37 1
CLIENT ID: 12 ETTWEBINAR001 / Pg. 16PAGE 82 OF 83
Form 8621 Calculation Statement
Imperial Dividend Income Pool
Reference ID Number: ETTWEBINAR001
2016 CARRYOVER CALCULATION - ADJUSTED DISTRIBUTIONS PER UNIT
2015 DISTRIBUTIONS PER UNIT ADJUSTMENTCalculating in Original Currency
Units Distribution Adjustment Adjusted Distribution Distribution Per Share
1,085.9477 77.65 0.00 77.65 0.0715043643
1,091.7248 103.60 0.00 103.60 0.0948957100
1,099.2000 95.63 0.00 95.63 0.0869996361
1,106.3070 102.55 0.00 102.55 0.0926957888
808.7841 72.95 0.00 72.95 0.0901971243
814.2733 67.99 0.00 67.99 0.0834977642
819.5466 68.35 0.00 68.35 0.0833997725
824.9124 67.40 0.00 67.40 0.0817056454
830.4414 64.61 0.00 64.61 0.0778019978
835.9079 68.71 0.00 68.71 0.0821980508
841.5711 67.80 0.00 67.80 0.0805636030
847.2466 405.59 280.46 125.13 0.1476889528
Average 1.0731484099
2015 Adjusted Annual Distributions Per Unit: 1.0731484099
CLIENT ID: 12 ETTWEBINAR001 / Pg. 17PAGE 83 OF 83