how to calculate form 8621 - line 15...2013-2015 comprehensive example how to calculate form 8621 -...

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.

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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

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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

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Enabled Enabled Enabled

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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.

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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



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.


Form 8621 Calculation Statement


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



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


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





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



2013- Calculations, Forms Guide &

Tax Software Entry Guide -

PAGE 11 OF 83




Show DetailsHide Details

PREVIEW ONLY / DO NOT FILE


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


$ 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



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


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


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


PAGE 12 OF 83


102.

Form 8621, Line 15a ETTWEBINAR001 102.

PAGE 13 OF 83

13

X


ETTWEBINAR00113

Class

Multiple

1,051.747.

X

X 0.

PREVIEW ONLY

/ DO NOT FILE

PAGE 14 OF 83

PREVIEW ONLY

/ DO NOT FILE

PAGE 15 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



PAGE 18 OF 83




Form 8621(Rev. December 2014)

Department of the Treasury Internal Revenue Service



OMB No. 1545-1002

Attachment

Sequence No. 69Name of shareholder






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)





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:





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


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) $





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.






14

X


ETTWEBINAR001

14

Multiple

1,085.9477

X

X 413


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.)


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



b



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


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





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


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


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


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




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


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)


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



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



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 .


20 Interest accrued on deferred

tax (line 19) as of the filing date


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 . .


1,526. **

413.

364.

19.

0.19.

1.


Form 8621 (Rev. 12-2014) Page 3


15

a



b







e






f



16

a




year.

b



c





f




(i) (ii) (iii) (iv) (v) (vi)

17


election . . . . . . .

18







22



tax year . . . . . . .

23


return . . . . . . .

24


return . . . . . . .

25



26



Form 8621 (Rev. 12-2014)

(11.)







BlockNumber

Date Transaction

Number of Units


Transaction

Amount

(USD)

Adjustments

Return ofCapital


End of Year


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




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



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





** 2014 59 1.56


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



2013 33 0.01 0.00 0.00 0.00 0.00

** 2014 59 0.01


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



2013 30 0.01 0.00 0.00 0.00 0.00

** 2014 59 0.01


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



2013 12 0.00 0.00 0.00 0.00 0.00

** 2014 59 0.00


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



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



2013 47 0.48 0.19 0.00 0.19 0.01

** 2014 90 0.92


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



2013 33 0.00 0.00 0.00 0.00 0.00

** 2014 90 0.01


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







2013 30 0.00 0.00 0.00 0.00 0.00

** 2014 90 0.01


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



2013 12 0.00 0.00 0.00 0.00 0.00

** 2014 90 0.00


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



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



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



2013 47 0.22 0.09 0.00 0.09 0.00

** 2014 150 0.69


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



2013 33 0.00 0.00 0.00 0.00 0.00

** 2014 150 0.00






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



2013 30 0.00 0.00 0.00 0.00 0.00

** 2014 150 0.00


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



2013 12 0.00 0.00 0.00 0.00 0.00

** 2014 150 0.00


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



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



2013 47 0.77 0.31 0.00 0.31 0.01

** 2014 181 2.98


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



2013 33 0.00 0.00 0.00 0.00 0.00

** 2014 181 0.02


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



2013 30 0.00 0.00 0.00 0.00 0.00

** 2014 181 0.02


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







2013 12 0.00 0.00 0.00 0.00 0.00

** 2014 181 0.00


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



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



2013 47 0.08 0.03 0.00 0.03 0.00

** 2014 212 0.37


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



2013 33 0.00 0.00 0.00 0.00 0.00

** 2014 212 0.00


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



2013 30 0.00 0.00 0.00 0.00 0.00

** 2014 212 0.00


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



2013 12 0.00 0.00 0.00 0.00 0.00

** 2014 212 0.00


01/02/14 07/31/14 6.0743 0.52

01/31/14 07/31/14 5.4872 0.47





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



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



2013 47 0.82 0.32 0.00 0.32 0.01

** 2014 241 4.20


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



2013 33 0.00 0.00 0.00 0.00 0.00

** 2014 241 0.03


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



2013 30 0.00 0.00 0.00 0.00 0.00

** 2014 241 0.03


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



2013 12 0.00 0.00 0.00 0.00 0.00

** 2014 241 0.01


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





07/31/14 08/29/14 7.0918 0.65



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



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



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



2013 47 0.17 0.07 0.00 0.07 0.00





** 2014 332 1.17


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



2013 33 0.00 0.00 0.00 0.00 0.00

** 2014 332 0.04


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



2013 30 0.00 0.00 0.00 0.00 0.00

** 2014 332 0.03


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



2013 12 0.00 0.00 0.00 0.00 0.00

** 2014 332 0.01


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



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



2013 47 44.67 17.69 0.00 17.69 0.53

** 2014 365 346.92


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







2013 33 0.23 0.09 0.00 0.09 0.00

** 2014 365 2.55


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



2013 30 0.19 0.07 0.00 0.07 0.00

** 2014 365 2.30


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



2013 12 0.02 0.01 0.00 0.01 0.00

** 2014 365 0.49


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



1,526 413 0 364 19 0 19 1








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






PAGE 33 OF 83









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




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



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


** 2014 59 0.0119



** 2014 59 0.0111



** 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



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


** 2014 90 0.9167



** 2014 90 0.0068



** 2014 90 0.0062



** 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



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





** 2014 150 0.6865



** 2014 150 0.0049



** 2014 150 0.0045



** 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


PAGE 35 OF 83




** 2014 181 2.9786



** 2014 181 0.021



** 2014 181 0.0191



** 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





** 2014 212 0.3684



** 2014 212 0.0026



** 2014 212 0.0024


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




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



** 2014 241 0.0293



** 2014 241 0.0265



** 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



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



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





** 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


** 2014 332 0.0371



** 2014 332 0.0336



** 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





** 2014 365 346.9197



** 2014 365 2.545



** 2014 365 2.2985



** 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


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





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


PAGE 39 OF 83


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

709. 720. (11.)

X

PAGE 41 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


ETTWEBINAR00114

Class

Multiple

1,085.948.

X

X 413.

PREVIEW ONLY

/ DO NOT FILE

PAGE 43 OF 83

PREVIEW ONLY

/ DO NOT FILE

PAGE 44 OF 83


1,526. **

413.

364.

19.0.

19.

1.

PREVIEW ONLY

/ DO NOT FILE

PAGE 45 OF 83

(11.)

PREVIEW ONLY

/ DO NOT FILE

PAGE 46 OF 83


line 2

(NOT Applicable)


City

State

Zip or Postal Code

Foreign country

Foreign province



1 of 2

INCOME/DEDUCTIONS | DIVIDENDS | DETAILS


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


3 Unknown / #CAD


5

6

7

8

9 Canada

10





17

Class ofStock



Shares at YearEnd-

Override

Value of SharesHeld


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









PART 1 Stocks, Securities, and Other NonPassive Transactions



PAGE 47 OF 83

2 of 2

8 Holding period ending date 12/31/2014


1 Total distributions from the section 1291 fund during the year



4 Gain or loss from disposition of section 1291 fund stock -11

5 Excess Distribution override

6 Holding period beginning date


8 Holding period ending date


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


PAGE 48 OF 83




PAGE 49 OF 83









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



PAGE 50 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 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



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



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



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



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



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



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



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



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



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



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




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



** 2015 365 0.8777



** 2015 365 0.7898



** 2015 365 0.1652



** 2015 365 0.7593

PAGE 54 OF 83



** 2015 365 0.7144



** 2015 365 0.81



** 2015 365 0.9837



** 2015 365 1.0115



** 2015 365 1.0288



** 2015 365 1.128



** 2015 365 1.2137



** 2015 365 1.2452



** 2015 365 1.3898



** 2015 365 1.441



** 2015 365 1.5863



** 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


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





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


PAGE 56 OF 83


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

3,418. 3,868. (450.)

X

PAGE 58 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


ETTWEBINAR001

15

X

Class

Multiple

1,694.493.

X

X 183.

PREVIEW ONLY

/ DO NOT FILE

PAGE 60 OF 83

7,073.10,455.

-3,382.

PREVIEW ONLY

/ DO NOT FILE

PAGE 61 OF 83


965. **

183.

90.

37.0.

37.

1.

PREVIEW ONLY

/ DO NOT FILE

PAGE 62 OF 83

(3,832.)

PREVIEW ONLY

/ DO NOT FILE

PAGE 63 OF 83


line 2

(NOT Applicable)


City

State

Zip or Postal Code

Foreign country

Foreign province



1 of 2

2 of 2

INCOME/DEDUCTIONS | DIVIDENDS | DETAILS


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


3 Unknown / #CAD


5

6

7

8

9 Canada

10





19

Class ofStock



Shares at YearEnd-

Override

Value of SharesHeld


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


PART 1 Stocks, Securities, and Other NonPassive Transactions



PAGE 64 OF 83

1 of 2

2 of 2



4 Gain or loss from disposition of section 1291 fund stock -3832

5 Excess Distribution override

6 Holding period beginning date



1 Distribution Number 1


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


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 6 Election to MarktoMarket PFIC Stock (Election C)

PAGE 65 OF 83



PAGE 66 OF 83




Form 8621(Rev. December 2015)

Department of the Treasury Internal Revenue Service



OMB No. 1545-1002

Attachment

Sequence No. 69Name of shareholder






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)





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:





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


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) $





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






15

X


ETTWEBINAR001

15

Multiple

1,694.4932

X

X 183

X


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.)


b





b



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


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





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


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


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


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




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


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.


Form 8621 (Rev. 12-2015) Page 3


15

a



b







e






f



16

a




year.

b



c





f




(i) (ii) (iii) (iv) (v) (vi)

17


election . . . . . . .

18







22



tax year . . . . . . .

23


return . . . . . . .

24


return . . . . . . .

25



26




965. **

183.

90.

37.

0.37.

1.


Form 8621 (Rev. 12-2015) Page 3


15

a



b







e






f



16

a




year.

b



c





f




(i) (ii) (iii) (iv) (v) (vi)

17


election . . . . . . .

18







22



tax year . . . . . . .

23


return . . . . . . .

24


return . . . . . . .

25



26



Form 8621 (Rev. 12-2015)

(3,832.)







BlockNumber

Date Transaction

Number of Units


Transaction

Amount

(USD)

Adjustments

Return ofCapital


End of Year


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





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




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





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



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



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





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



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



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





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



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



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





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



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





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



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



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





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



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





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



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



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


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



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


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



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


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



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


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



2014 364 0.76 0.30 0.00 0.30 0.01

** 2015 365 0.76


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







2014 335 0.66 0.26 0.00 0.26 0.01

** 2015 365 0.71


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



2014 332 0.74 0.29 0.00 0.29 0.01

** 2015 365 0.81


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



2014 307 0.83 0.33 0.00 0.33 0.01

** 2015 365 0.98


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



2014 276 0.76 0.30 0.00 0.30 0.01

** 2015 365 1.01


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



2014 246 0.69 0.27 0.00 0.27 0.01

** 2015 365 1.03


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



2014 216 0.67 0.26 0.00 0.26 0.01

** 2015 365 1.13


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



2014 185 0.62 0.24 0.00 0.24 0.01

** 2015 365 1.21






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



2014 154 0.53 0.21 0.00 0.21 0.01

** 2015 365 1.25


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



2014 125 0.48 0.19 0.00 0.19 0.01

** 2015 365 1.39


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



2014 93 0.37 0.15 0.00 0.15 0.00

** 2015 365 1.44


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



2014 62 0.27 0.11 0.00 0.11 0.00

** 2015 365 1.59


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



2014 34 0.16 0.06 0.00 0.06 0.00

** 2015 365 1.75


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





11/30/15 12/31/15 5.6755 1.96



965 183 0 90 37 0 37 1








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



how to calculate form 8621 - line 15...2013-2015 comprehensive example how to calculate form 8621 -...

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