IRC SECTION 852(B)(3) AND REGULATIONS
1.852-9 REQUIRE REGULATED INVESTMENT COMPANIES TO REPORT THEIR
UNDISTRIBUTED CAPITAL GAIN INCOME (AND TAXES PAID ON THE INCOME) TO
THEIR SHAREHOLDERS ON FORM 2439. THE SHAREHOLDERS THEN REPORT AS
INCOME THEIR SHARE OF THE GAIN AND CLAIMS A CREDIT FOR THEIR
PORTION OF TAX PAID ON THE GAIN. THE INFORMATION IS USED TO CHECK
COMPLIANCE ON THE PART OF THE SHAREHOLDERS.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.