- Form 8937
- ICI Supplemental Tax Information
- Grantor Trust Tax Reporting
Form 8937
The Internal Revenue Service (IRS) requires regulated investment companies (mutual funds) to report certain “organizational actions” to shareholders and the IRS, when the organizational action affects the tax basis of your shares. Form 8937, Report of Organizational Actions Affecting Basis of Securities, is posted below as required to meet these IRS reporting requirements.
Information Regarding Organizational Actions Affecting Basis of Securities
Franklin Universal Trust - Return of Capital
Putnam Master Intermediate Income Trust - Return of Capital
Putnam Mortgage Opportunities Fund - Return of Capital
Putnam Municipal Opportunities Trust - Return of Capital
Putnam Premier Income Trust - Return of Capital
Putnam Retirement Advantage 2025 Fund - Merger
Putnam Sustainable Retirement 2025 Fund - Merger
Western Asset Global High Income Fund Inc. - Return of Capital
Western Asset High Income Fund II Inc. - Return of Capital
Western Asset High Income Opportunity Fund inc. - Return of Capital
Western Asset High Yield Defined Opportunity Fund Inc. - Return of Capital
Western Asset Income Fund - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
BrandywineGLOBAL – Global Income Opportunities Fund Inc. – Return of Capital
Clarion Partners Real Estate Income Fund Inc - Return of Capital
ClearBridge All Cap Growth ESG ETF - Reorganization
ClearBridge All Cap Value Fund - Reorganization
Clearbridge Energy Midstream Opportunity Fund Inc. – Tender Offer
ClearBridge MLP and Midstream Fund Inc. – Reorganization
ClearBridge MLP and Midstream Fund Inc. – Tender Offer
ClearBridge MLP and Midstream Total Return Fund Inc. – Reorganization
ClearBridge MLP and Midstream Total Return Fund Inc. – Tender Offer
ClearBridge Small Cap Value Fund - Reorganization
ClearBridge Small Cap Value Fund – Return of Capital
ClearBridge Tactical Dividend Income Fund – Return of Capital
Franklin Limited Duration Income Trust – Return of Capital
Franklin Mutual Financial Services Fund - Reorganization
Franklin Mutual Financial Services Fund - Return of Capital (amended)
Franklin Universal Trust - Return of Capital
Putnam ESG High Yield ETF - Return of Capital
Putnam Floating Rate Income Fund - Return of Capital
Putnam Managed Municipal Income Trust- Return of Capital
Putnam Master Intermediate Income Trust - Return of Capital
Putnam Municipal Opportunities Trust - Return of Capital
Putnam Premier Income Trust - Return of Capital
Templeton China World Fund - Reorganization
Templeton Emerging Markets Income Fund – Return of Capital
Templeton Global Balanced Fund – Return of Capital
Templeton Global Bond Fund – Return of Capital
Templeton Global Total Return Fund – Return of Capital
Templeton International Bond Fund – Return of Capital
Templeton Sustainable Emerging Markets Bond Fund – Return of Capital
Western Asset Core Plus Bond Fund – Return of Capital
Western Asset Corporate Bond Fund – Return of Capital
Western Asset Emerging Markets Debt Fund Inc. – Return of Capital
Western Asset Global Corporate Opportunity Fund – Return of Capital
Western Asset Global High Income Fund Inc. - Return of Capital
Western Asset High Income Fund II Inc. - Return of Capital
Western Asset High Income Opportunity Fund Inc. - Return of Capital
Western Asset High Yield Defined Opportunity Fund, Inc. - Return of Capital
Western Asset Income Fund - Return of Capital
Western Asset Inflation-Linked Income Fund – Return of Capital
Western Asset Inflation-Linked Opportunities & Income Fund – Return of Capital
Western Asset Intermediate Muni Fund Inc. – Return of Capital
Western Asset Investment Grade Opportunity Trust Inc. – Return of Capital
Western Asset Managed Municipals Fund Inc. - Return of Capital
Western Asset Mortgage Opportunity Fund Inc. – Return of Capital
Western Asset Municipal High Income Fund Inc. – Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
BrandywineGLOBAL - Global Income Opportunities Fund Inc. - Return of Capital
Clarion Partners Real Estate Income Fund Inc - Return of Capital
ClearBridge Tactical Dividend Income Fund - Return of Capital
Franklin Limited Duration Income Trust – Return of Capital
Franklin Templeton SMACS Series E - Return of Capital
Franklin Templeton SMACS Series I - Return of Capital
Franklin Universal Trust - Return of Capital
K2 Long Short Credit Fund – Return of Capital
LMP Capital and Income Fund, Inc. – Return of Capital
Putnam Dynamic Risk Asset Allocation Fund - Return of Capital
Putnam Global Income Trust - Return of Capital
Putnam Managed Municipal Income Trust - Return of Capital
Putnam Master Intermediate Income Trust - Return of Capital
Putnam Municipal Opportunities Trust Fund - Return of Capital
Putnam Premier Income Trust - Return of Capital
Royce Quant Small-Cap Value ETF - Return of Capital
Templeton Emerging Markets Income Fund – Return of Capital
Templeton Global Balanced Fund – Return of Capital
Templeton Global Bond Fund – Return of Capital
Templeton Global Income Fund – Return of Capital1
Templeton Global Total Return Fund - Return of Capital
Templeton International Bond Fund - Return of Capital
Templeton Sustainable Emerging Markets Bond Fund – Return of Capital
Western Asset Core Plus Bond Fund - Return of Capital
Western Asset Emerging Markets Debt Fund, Inc. - Return of Capital
Western Asset Global Corporate Defined Opportunity Fund Inc. - Return of Capital
Western Asset Global High Income Fund Inc. - Return of Capital
Western Asset High Income Fund II Inc. - Return of Capital
Western Asset High Income Opportunity Fund Inc. - Return of Capital
Western Asset High Yield Defined Opportunity Fund Inc. - Return of Capital
Western Asset High Yield Fund - Return of Capital
Western Asset Income Fund - Return of Capital
Western Asset Intermediate Muni Fund, Inc. - Return of Capital
Western Asset Managed Municipals Fund Inc. - Return of Capital
Western Asset Municipal Partners Fund Inc. - Merger
Western Asset Municipal Partners Fund Inc. - Return of Capital
1. Effective January 2, 2024, Saba Capital Management, LP, became the manager for this fund.
Information Regarding Organizational Actions Affecting Basis of Securities
BrandywineGLOBAL - Flexible Bond Fund - Return of Capital
BrandywineGLOBAL - Global Income Opportunities Fund Inc. - Return of Capital
Clarion Partners Real Estate Income Fund Inc. - Return of Capital
Clearbridge Tactical Dividend Income Fund - Return of Capital
Franklin Limited Duration Income Trust – Return of Capital
Franklin Limited Duration Income Trust - Subscription Rights Offering
Franklin Strategic Mortgage Portfolio – Return of Capital
Franklin Total Return Fund – Return of Capital
Putnam Global Income Trust - Return of Capital
Putnam Managed Municipal Income Trust - Return of Capital
Templeton Emerging Markets Income Fund – Return of Capital
Templeton Global Balanced Fund – Return of Capital
Templeton Global Bond Fund – Return of Capital
Templeton Global Income Fund – Return of Capital
Templeton Global Total Return Fund – Return of Capital
Templeton International Bond Fund – Return of Capital
Templeton Sustainable Emerging Markets Bond Fund – Return of Capital
Western Asset Core Plus Bond Fund - Return of Capital
Western Asset Emerging Markets Debt Fund - Return of Capital
Western Asset Global Corporate Defined Opportunity Fund Inc. - Return of Capital
Western Asset High Income Fund II Inc. - Return of Capital
Western Asset High Income Opportunity Fund Inc. - Return of Capital
Western Asset High Yield Defined Opportunity Fund Inc. - Return of Capital
Western Asset Income Fund - Return of Capital
Western Asset SMASh Series Core Plus Completion Fund - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
BrandywineGLOBAL Global Income Opportunities Fund Inc. (Common) - Return of Capital
Clarion Partners Real Estate Income Fund Inc. (Common) - Return of Capital
ClearBridge Energy Midstream Opportunity Fund Inc. - Return of Capital
ClearBridge MLP and Midstream Fund Inc. - Return of Capital
ClearBridge Tactical Dividend Income Fund - Return of Capital
Franklin Florida Tax-Free Income Fund - Merger
Franklin Kentucky Tax-Free Income Fund - Merger
Franklin Limited Duration Income Trust - Return of Capital
Franklin Multi-Asset Dynamic Multi-Strategy VIT Portfolio - Return of Capital
Franklin Tennessee Municipal Bond Fund - Merger
LMP Capital and Income Fund Inc. - Return of Capital
Putnam Diversified Income Trust - Return of Capital
Putnam Master Intermediate Income Trust - Return of Capital
Putnam Mortgage Opportunities Fund - Return of Capital
Putnam Mortgage Securities Fund - Return of Capital
Putnam Panagora Market Neutral Fund - Return of Capital
Putnam Premier Income Trust - Return of Capital
Templeton Emerging Markets Income Fund - Return of Capital
Templeton Global Balanced Fund - Return of Capital
Templeton Global Bond Fund - Return of Capital
Templeton Global Income Fund - Return of Capital
Templeton Global Total Return Fund - Return of Capital
Templeton International Bond Fund - Return of Capital
Templeton Sustainable Emerging Markets Bond Fund - Return of Capital
Western Asset Emerging Markets Debt Fund Inc. - Return of Capital
Western Asset Global Corporate Defined Opportunity Fund Inc. - Return of Capital
Western Asset Global High Income Fund Inc. - Return of Capital
Western Asset High Income Fund II Inc. - Return of Capital
Western Asset High Income Opportunity Fund Inc - Return of Capital
Western Asset High Yield Fund - Return of Capital
Western Asset High Yield Defined Opportunity Fund Inc. - Return of Capital
Western Asset Middle Market Income Fund Inc. - Return of Capital
Western Asset Mortgage Opportunity Fund Inc. - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
BrandywineGLOBAL – Global Opportunities Bond Fund – Return of Capital
ClearBridge Energy Midstream Opportunity Fund EMO – Return of Capital
Clearbridge Energy Midstream Opportunity Fund – Return of Capital
ClearBridge Energy Midstream Opportunity Inc – Reverse Stock Split
ClearBridge MLP and Midstream Fund Inc – Reverse Stock Split
ClearBridge MLP and Midstream Fund – Return of Capital
ClearBridge MLP and Midstream Fund – CEM – Return of Capital
ClearBridge MLP and Midstream Total Return Fund – Return of Capital
ClearBridge MLP and Midstream Total Return Fund – CTR – Return of Capital
ClearBridge MLP and Midstream Total Return Fund Inc – Reverse Stock Split
ClearBridge Tactical Dividend Income Fund – Return of Capital
Franklin Limited Duration Income Trust – Return of Capital
LMP Capital and Income Fund – Return of Capital
Putnam Equity Spectrum Fund - Return of Capital
Putnam Fixed Income Absolute Return Fund - Return of Capital
Putnam Floating Rate Income Fund - Return of Capital
Putnam Global Income Trust - Return of Capital
Putnam International Growth Fund - Return of Capital
Putnam Master Intermediate Income Fund - Return of Capital
Putnam Mortgage Opportunities Fund - Return of Capital
Putnam Premier Income Trust Fund - Return of Capital
Putnam Retirement Advantage 2020 Fund - Return of Capital
Putnam Retirement Ready 2020 Fund - Return of Capital
Templeton Emerging Markets Bond Fund – Return of Capital
Templeton Emerging Markets Income Fund – Return of Capital
Templeton Global Bond Fund – Return of Capital
Templeton Global Income Fund – Return of Capital
Templeton Global Total Return Fund – Return of Capital
Templeton International Bond Fund – Return of Capital
Western Asset Core Plus VIT Portfolio – Return of Capital
Western Asset Corporate Loan Fund Inc TLI – Return of Capital
Western Asset Emerging Markets Debt Fund Inc – Return of Capital
Western Asset Global Corporate Defined Opportunity Fund – Return of Capital
Western Asset Global High Income Fund – Return of Capital
Western Asset Global High Yield Bond Fund – Return of Capital
Western Asset High Income Fund II Inc – Return of Capital
Western Asset High Yield Fund – Return of Capital
Western Asset High Income Opportunity Fund Inc – Return of Capital
Western Asset High Yield Defined Opportunity Fund – Return of Capital
Western Asset Income Fund – Return of Capital
Western Asset Middle Market Debt Fund Inc – Return of Capital
Western Asset Municipal Defined Opportunity Trust – Return of Capital
Western Asset Total Return Unconstrained Fund – Return of Capital
Western Asset Variable Global High Yield Bond Portfolio – Return of Capital
Western Asset Variable Rate Strategic Fund - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
BrandywineGLOBAL - Global Opportunities Bond Fund (Common Shares 12/31/19) - Return of Capital
ClearBridge MLP and Midstream Fund Inc. (11/30/19) - Return of Capital
ClearBridge Energy Midstream Opportunity Fund Inc. (11/30/19) - Return of Capital
ClearBridge MLP and Midstream Total Return Fund Inc. (11/30/19) - Return of Capital
ClearBridge MLP and Midstream Total Return Fund Inc. (MRPS 11/30/19) - Return of Capital
ClearBridge Tactical Dividend Income Fund Inc. (Common Shares 10/31/19) - Return of Capital
Franklin Flexible Alpha Bond Fund - Merger
Franklin High Income Fund - Return of Capital
Franklin Mutual International Fund - Merger
Franklin Real Return Fund - Merger
Franklin Templeton Limited Duration Trust - Return of Capital
Franklin Select U.S. Equity Fund - Merger
LMP Capital and Income Fund Inc. (Common Shares 11/30/19) - Return of Capital
Putnam Europe Equity Fund - Return of Capital
Putnam Global Communications Fund - Return of Capital
Putnam Global Consumer Fund - Return of Capital
Putnam Global Natural Resources Fund - Return of Capital
Putnam Global Sector Fund - Return of Capital
Putnam Global Utilities Fund - Return of Capital
Putnam Global Financial Fund - Return of Capital
Templeton Emerging Markets Balanced Fund - Return of Capital
Western Asset Emerging Markets Debt Fund Inc. (Common Shares 12/31/19) - Return of Capital
Western Asset Global High Income Fund Inc.(Common Shares 05/31/19) - Return of Capital
Western Asset Global High Yield Bond Fund (Common Shares 12/31/19) - Return of Capital
Western Asset High Income II Inc. (Common Shares 4/30/19) - Return of Capital
Western Asset High Yield Fund Inc. (Common Shares 5/31/19) - Return of Capital
Western Asset Income Fund Inc. (Common Shares 7/31/19) - Return of Capital
Western Asset Middle Market Debt Fund Inc. (Common Shares 4/30/19) - Return of Capital
Western Asset Mortgage Opportunity Fund Inc. (Common Stock) - Return of Capital
Western Asset Total Return Unconstrained Fund Inc. (Common Shares 05/31/19) - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
ClearBridge American Energy MLP Fund Inc. (Common Shares 11/30/18) - Return of Capital
ClearBridge American Energy MLP Fund Inc. (MRPS 11/30/18) - Return of Capital
ClearBridge Energy Midstream Opportunity Fund Inc. (11/30/18) - Return of Capital
ClearBridge Energy MLP & Infrastructure Fund (10/31/18) - Return of Capital
ClearBridge MLP and Midstream Fund Inc. (11/30/18) - Return of Capital
ClearBridge MLP and Midstream Total Return Fund Inc. ( 11/30/18) - Return of Capital
ClearBridge Real Estate Opportunities Fund (11/19/18) - Return of Capital
ClearBridge Tactical Dividend Income Fund (10/31/18) - Return of Capital
Franklin Global Real Estate Fund - Merger
Franklin Limited Duration Income Trust - Preferred Stock
Franklin Limited Duration Income Trust - Return of Capital
Franklin Limited Duration Income Trust - Subscription Rights Offering
Franklin Total Return Fund - Return of Capital
LMP Capital and Income Fund Inc. (11/30/18) - Return of Capital
Putnam Absolute Return 500 - Return of Capital
Putnam American Government Income Fund - Return of Capital
Putnam Capital Opportunities Fund - Return of Capital
Putnam Emerging Markets Income Fund - Return of Capital
Putnam Global Income Trust - Return of Capital
Putnam Low Volatility Equity Fund - Return of Capital
Templeton Emerging Markets Balanced Fund - Return of Capital
Templeton Emerging Markets Bond Fund - Return of Capital
Templeton Emerging Markets Income Fund - Return of Capital
Templeton Foreign Smaller Companies Fund - Merger
Templeton Global Income Fund of Return of Capital
Templeton Global Opportunities Trust - Merger
Templeton International Bond Fund - Return of Capital
Western Asset Emerging Markets Debt Fund Inc. (12/31/18) - Return of Capital
Western Asset Global Corporate Defined Opportunity Fund Inc. ( 10/31/18) - Return of Capital
Western Asset Global High Income Fund Inc. (05/31/18) - Return of Capital
Western Asset Global High Yield Bond Fund (12/31/18) - Return of Capital
Western Asset High Income Fund II Inc. (Common Stock 4/30/18) - Return of Capital
Western Asset Income Fund (7/31/18) - Return of Capital
Western Asset Middle Market Debt Inc. (04/30/18) - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
ClearBridge Energy MLP & Infrastructure Fund (10/31/17) - Return of Capital
ClearBridge Energy MLP Fund Inc. (11/30/17) - Return of Capital
ClearBridge Energy MLP Opportunity Fund Inc. (MRPS 11/30/17) - Return of Capital
ClearBridge Energy MLP Total Return Fund Inc. (Common Shares 11/30/17) - Return of Capital
ClearBridge Energy MLP Total Return Fund Inc. (MRPS 11/30/17) - Return of Capital
ClearBridge Tactical Dividend Income Fund Inc. (10/31/17) - Return of Capital
EnTrustPermal Alternative Core Fund (12/31/17) - Return of Capital
Franklin Limited Duration Income Trust (February 2017-March 2017) - Return of Capital
Franklin Limited Duration Income Trust (April 2017-January 2018) - Return of Capital
Franklin MidCap Value Fund - Merger
Franklin Strategic Mortgage Portfolio - Return of Capital
Legg Mason BW Global High Yield Fund (9/30/17) - Return of Capital
Legg Mason BW Global Income Opportunities Fund Inc. (Common Shares 10/31/17) - Return of Capital
Legg Mason BW Global Income Opportunities Fund Inc. (MRPS 10/31/17) - Return of Capital
LMP Capital and Income Fund Inc. (11/30/17) - Return of Capital
Putnam Managed Municipal Income Trust - Return of Capital
Templeton Global Total Return - Return of Capital
Western Asset Emerging Markets Debt Fund Inc. (12/31/17) - Return of Capital
Western Asset Global High Yield Bond Fund (12/31/17) - Return of Capital
Western Asset Global High Income Fund Inc. (05/31/17) - Return of Capital
Western Asset High Income Fund II Inc. (4/30/17) - Return of Capital
Western Asset High Yield Fund (05/31/17) - Return of Capital
Western Asset Global Strategic Income Fund (7/31/17) - Return of Capital
Western Asset High Income Opportunity Fund Inc. (9/30/17) - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
ClearBridge American Energy MLP Fund Inc. (Common Shares 11/30/16) - Return of Capital
ClearBridge American Energy MLP Fund Inc. (MRPS 11/30/16) - Return of Capital
ClearBridge Energy MLP Fund Inc. (11/30/16) - Return of Capital
ClearBridge Energy MLP Opportunity Fund Inc. (Common Shares 11/30/16) - Return of Capital
ClearBridge Energy MLP Opportunity Fund Inc. (11/30/16) - Return of Capital
ClearBridge Energy MLP Total Return Fund Inc. (Common Shares 11/30/16) - Return of Capital
ClearBridge Energy MLP Total Return Fund Inc. (MRPS 11/30/16) - Return of Capital
ClearBridge Tactical Dividend Income Fund (10/31/16) - Return of Capital
Franklin All Cap Value Fund - Merger
Franklin California Insured Tax-Free Income Fund - Merger
Franklin Double Tax-Free Income Fund - Merger
Franklin Flex Cap Growth Fund - Merger
Franklin Insured Tax-Free Income Fund - Merger
Franklin Large Cap Equity Fund - Merger
Franklin Large Cap Value Fund - Merger
Franklin LifeSmart Retirement Income Fund - Return of Capital
Franklin Limited Duration Income Trust - Return of Capital
Legg Mason BW Alternative Credit Fund (10/31/16) - Return of Capital
Legg Mason BW High Yield Fund (10/31/16) - Return of Capital
Legg Mason BW Income Opportunities Fund (Commons Shares 10/31/16) - Return of Capital
Legg Mason BW Income Opportunities Fund (MRPS 10/31/16) - Return of Capital
LMP Capital and Income Fund Inc. (11/30/16) - Return of Capital
LMP Real Estate Income Fund Inc. (6/10/16) - Merger
Miller Income Opportunity Trust (9/30/16) - Return of Capital
Putnam Emerging Markets Income Fund - Return of Capital
Putnam Floating Rate Income Fund - Return of Capital
Putnam Global Energy Fund - Return of Capital
Putnam High Yield Trust - Return of Capital
Putnam Michigan Tax Exempt Income Fund - Return of Capital
Putnam Pennsylvania Tax Exempt Income Fund - Return of Capital
Putnam Strategic Volatility Equity Fund - Return of Capital
Templeton BRIC Fund - Return of Capital
Templeton Emerging Markets Income Fund (1/1/16-8/31/16) - Return of Capital
Templeton Emerging Markets Income Fund (9/1/16-12/31/16) - Return of Capital
Templeton Global Bond Fund (1/1/16-8/31/16) - Return of Capital
Templeton Global Bond Fund (9/1/16-12/31/16) - Return of Capital
Templeton Global Income Fund (1/1/16-8/31/16) - Return of Capital
Templeton Global Income Fund (9/1/16-12/31/16) - Return of Capital
Templeton Global Total Return Fund (1/1/16–8/31/16) - Return Global Capital
Templeton Global Total Return Fund (9/1/16–12/31/16) - Return Global Capital
Templeton International Bond Fund (1/1/16-8/31/16) - Return of Capital
Templeton International Bond Fund (9/1/16-12/31/16) - Return of Capital
Western Asset Emerging Markets Debt Fund Inc. (12/31/16) - Return of Capital
Western Asset Emerging Markets Income Fund Inc. (12/16/16) - Conversion Ratio
Western Asset Emerging Markets Income Fund Inc. (12/16/16) - Return of Capital
Western Asset Global Partners Income Fund (08/29/16) - Conversion Ratio
Western Asset Global Partners Income Fund (08/29/16) - Return of Capital
Western Asset Managed High Income Fund (08/29/16) - Conversion Ratio
Western Asset Managed High Income Fund (08/29/16) - Return of Capital
Western Asset Total Return Unconstrained Fund (05-31-16) - Return of Capital
Western Asset Variable Rate Strategic Fund Inc. (Common Stock) - Return of Capital
Western Asset Worldwide Income Fund Inc. (12/16/16) - Conversion Ratio
Western Asset Worldwide Income Fund Inc. (12/16/16) - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
ClearBridge American Energy MLP Fund (Common Shares) - Return of Capital
ClearBridge American Energy MLP Fund (MRPS) - Return of Capital
ClearBridge Energy MLP Fund (Common Shares) - Return of Capital
ClearBridge Energy MLP Fund (MRPS) - Return of Capital
ClearBridge Energy MLP Opportunity Fund (Common Shares) - Return of Capital
ClearBridge Energy MLP Opportunity Fund (MRPS) - Return of Capital
ClearBridge Energy MLP Total Return Fund Inc. (Common Shares) - Return of Capital
ClearBridge Energy MLP Total Return Fund (MRPS) - Return of Capital
ClearBridge Tactical Dividend Income Fund - Return of Capital
Franklin Mutual Recovery Fund - Merger
Legg Mason BW Global High Yield Fund - Return of Capital
Miller Income Opportunity Trust - Return of Capital
Templeton Constrained Bond Fund - Return of Capital
Templeton International Bond Fund - Return of Capital
Putnam Arizona Tax Exempt Income Fund - Return of Capital
Putnam Emerging Markets Income Fund - Return of Capital
Putnam RetirementReady 2015 Fund - Return of Capital
Western Asset Emerging Market Debt Fund (Common Stock) - Return of Capital
Western Asset Inflation Indexed Plus Bond - Return of Capital
Western Asset Worldwide Income Fund Inc. (Common Stock) - Merger
Information Regarding Organizational Actions Affecting Basis of Securities
ClearBridge American Energy MLP Fund Inc. - Return of Capital
ClearBridge Energy MLP Fund Inc. - Return of Capital
ClearBridge Energy MLP Total Return Fund Inc. - Return of Capital
ClearBridge Equity Fund - Merger
ClearBridge Equity Income Fund - Return of Capital
ClearBridge Energy MLP Opportunity Fund Inc.(Common Stock) - Return of Capital
ClearBridge Variable All Cap Value Potfolio - Merger Ratios
ClearBridge Variable All Cap Value Portfolio - Return of Capital
Franklin Limited Maturity U.S. Government Securities Fund - Merger
Putnam Emerging Markets Income Fund - Return of Capital
QS Target Retirement 2015 - Return of Capital
QS Target Retirement 2020 - Return of Capital
QS Target Retirement 2025 - Return of Capital
QS Target Retirement 2030 - Return of Capital
QS Target Retirement 2035 - Return of Capital
QS Target Retirement 2040 - Return of Capital
QS Target Retirement 2045 - Return of Capital
QS Target Retirement 2050 - Return of Capital
QS Legg Mason Retirement Fund - Return of Capital
Western Asset Global Partners Income Fund Inc. - Return of Capital
Western Asset High Yield Defined Opportunity Fund Inc. - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
ClearBridge American Energy MLP Fund Inc. (Common Stock) - Return of Capital
ClearBridge Energy MLP Opportunity Fund Inc. (Common Stock) - Return of Capital
ClearBridge Energy MLP Total Return Fund Inc. (Common Stock) - Return of Capital
ClearBridge Tactical Dividend Income Fund - Return of Capital
Legg Mason BW Absolute Return Opportunities Fund - Return of Capital
Legg Mason BW Global Opportunities Bond Fund - Return of Capital
Legg Mason Capital Management All Cap Fund - Return of Capital
LMP Capital and Income Fund Inc. (Common Stock) - Return of Capital
Putnam Arizona Tax Exempt Income Fund - Return of Capital
Putnam Emerging Markets Income Fund - Return of Capital
Putnam Global Income Trust - Return of Capital
Putnam Michigan Tax Exempt Income Fund - Return of Capital
Templeton International Bond Fund - Return of Capital
Western Asset Global Corporate Defined Opportunity Fund - Return of Capital
Western Asset High Yield Defined Opportunity Fund Inc. - Return of Capital
Western Asset High Yield Defined Opportunity Fund Inc. (Common Stock) - Return of Capital
Western Asset Inflation Management Fund Inc. - Return of Capital
Information Regarding Organizational Actions Affecting Basis of Securities
ClearBridge Energy MLP Fund Inc - Return of Capital
ClearBridge Energy MLP Opportunity Fund Inc. (Common Shares) - Return of Capital
ClearBridge Energy MLP Total Return Fund Inc. (Common Shares) - Return of Capital
Putnam Arizona Tax Exempt Income Fund - Return of Capital
Putnam Diversified Income Trust - Return of Capital
Putnam Floating Rate Income Fund - Return of Capital
Putnam Global Income Trust - Return of Capital
Putnam Master Intermediate Income Trust - Return of Capital
ICI Supplemental Tax Information
Investment Company Institute (ICI) standardized reports provide necessary tax information for the prior year to transfer agents so that distributions can be properly classified for reporting on IRS Form 1099-DIV; they also provide supplemental tax information for shareholder tax reporting.
The reports below are usually referred to as the ICI Primary, Secondary and Non-Resident Alien (NRA) layouts. This information is available for shareholders not subject to IRS Form 1099-DIV reporting and helps meet the IRS notification requirements for tax information. Investors should seek any needed tax advice from a qualified tax professional.
Once you click on a link below, a new window will open with the applicable report and you will have the option to download the form in the upper right-hand corner. Downloading the form will provide the most optimal viewing experience.
Grantor Trust Tax Reporting
The following information is being provided to assist shareholders with reporting of their taxable income and expenses for entities characterized under US tax rules as a “non-mortgage widely held fixed investment trust”.
Important Information
The information contained in this tax center is not intended to be a complete discussion of all federal or state income tax requirements. This information cannot be used by an investor to avoid any income tax penalties that may be imposed under the Internal Revenue Code. Investors should seek advice from a financial and/or tax professional about the potential tax implications of their investments in Franklin Templeton and Putnam Investments fund(s) based on their individual circumstances.