Common use of Optional Tax Services Clause in Contracts

Optional Tax Services. The Base Fee includes the following core tax services: M-1 book-to-tax adjustments at fiscal and excise year-end, prepare tax footnotes in conjunction with fiscal year-end audit, Prepare Form 1120-RIC federal income tax return and relevant schedules, Prepare Form 8613 and relevant schedules, Prepare Form 1099-MISC Forms, Prepare Annual TDF FBAR (Foreign Bank Account Reporting) filing, Prepare state returns (Limited to two) and Capital Gain Dividend Estimates (Limited to two). Additional services excluded from the Base Fee are: ■ Prepare book-to-tax adjustments & Form 5471 for Controlled Foreign Corporations (CFCs) – $5,000 per year ■ Additional Capital Gain Dividend Estimates – (First two included in core services) – $1,000 per additional estimate ■ State tax returns - (First two included in core services) – $1,500 per additional return Tax Reporting – C-Corporations Federal Tax Returns ■ Prepare corporate Book to tax calculation, average cost analysis and cost basis role forwards, and federal income tax returns for investment fund (Federal returns & 1099 Breakout Analysis) – $25,000 ■ Prepare Federal and State extensions (If Applicable) – Included in the return fees ■ Prepare provision estimates – $2,000 Per estimate State Tax Returns ■ Prepare state income tax returns for funds and blocker entities – $1,500 per state return − Sign state income tax returns – $2,000 per state return − Assist in filing state income tax returns – Included with preparation of returns ■ State tax notice consultative support and resolution – $1,000 per fund Electronic Board Book Portal ■ U.S. Bank will establish a central, secure portal for Board materials using a unique client board URL. ■ Your Fund Administrator will load/maintain all fund board book data for the main fund board meetings and meetings. ■ Features password-protected, encrypted servers with automatic failover. ■ Training and ongoing system support. ■ Accessible from your smart phone or iPad. ■ Allows multiple users to access materials concurrently. ■ Searchable archive. ■ Ability to make personal comments. Annual Fee per Trust

Optional Tax Services. The Base Fee includes the following core tax services: M-1 book-to-tax adjustments at fiscal and excise year-end, prepare tax footnotes in conjunction with fiscal year-end audit, Prepare Form 1120-RIC federal income tax return and relevant schedules, Prepare Form 8613 and relevant schedules, Prepare Form 1099-MISC Forms, Prepare Annual TDF FBAR (Foreign Bank Account Reporting) filing, Prepare state returns (Limited to two) and Capital Gain Dividend Estimates (Limited to two). Additional services excluded from the Base Fee are: ■ Prepare book-to-tax adjustments & Form 5471 for Controlled Foreign Corporations (CFCs) – $5,000 per year ■ Additional Capital Gain Dividend Estimates – (First two included in core services) – $1,000 per additional estimate ■ State tax returns - (First two included in core services) – $1,500 per additional return Tax Reporting – C-Corporations Federal Tax Returns ■ Prepare corporate Book to tax calculation, average cost analysis and cost basis role forwards, and federal income tax returns for investment fund (Federal returns & 1099 Breakout Analysis) – $25,000 ■ Prepare Federal and State extensions (If Applicable) – Included in the return fees ■ Prepare provision estimates – $2,000 Per estimate State Tax Returns ■ Prepare state income tax returns for funds and blocker entities – $1,500 per state return − Sign state income tax returns – $2,000 per state return − Assist in filing state income tax returns – Included with preparation of returns ■ State tax notice consultative support and resolution – $1,000 per fund Electronic Miscellaneous Expenses All other miscellaneous fees and expenses, including but not limited to the following, will be separately billed as incurred: Portfolio Composition File (PCF) management services, SWIFT processing, customized reporting, third-party data provider costs (including GICS, MSCI, Lipper, etc.), postage, stationary, programming, special reports, proxies, insurance, EXXXX/XBRL filing, retention of records, federal and state regulatory filing fees, expenses related to and including travel to and from Board Book Portal ■ U.S. Bank of Trustee meetings, third party auditing and legal expenses, wash sales reporting (GainsKeeper), tax e-filing, PFIC monitoring, conversion expenses (if necessary), and travel related costs. Fees are calculated pro rata and billed monthly Exhibit C to the Fund Administration Servicing Agreement REQUIRED PROVISIONS OF DATA SERVICE PROVIDERS ● The Trust shall use the Data solely for internal purposes and will establish not redistribute the Data in any form or manner to any third party, except as may otherwise be expressly agreed to by the Data Provider. ● The Trust will not use or permit anyone else to use the Data in connection with creating, managing, advising, writing, trading, marketing or promoting any securities or financial instruments or products, including, but not limited to, funds, synthetic or derivative securities (e.g., options, warrants, swaps, and futures), whether listed on an exchange or traded over the counter or on a centralprivate-placement basis or otherwise or to create any indices (custom or otherwise). ● The Trust shall will treat the Data as proprietary to the Data Provider. Further, secure portal the Trust shall acknowledge that the Data Provider is the sole and exclusive owners of the Data and all trade secrets, copyrights, trademarks and other intellectual property rights in or to the Data. ● The Trust will not (i) copy any component of the Data, (ii) alter, modify or adapt any component of the Data, including, but not limited to, translating, decompiling, disassembling, reverse engineering or creating derivative works, or (iii) make any component of the Data available to any other person or organization (including, without limitation, the Trust’s present and future parents, subsidiaries or affiliates) directly or indirectly, for Board materials any of the foregoing or for any other use, including, without limitation, by loan, rental, service bureau, external time sharing or similar arrangement. ● The Trust shall reproduce on all permitted copies of the Data all copyright, proprietary rights and restrictive legends appearing on the Data. ● The Trust shall assume the entire risk of using a unique client board URLthe Data and shall agree to hold the Data Providers harmless from any claims that may arise in connection with any use of the Data by the Trust. ■ Your Fund Administrator will load/maintain ● The Trust acknowledges that the Data Providers may, in their sole and absolute discretion and at any time, terminate USBGFS’ right to receive and/or use the Data. ● The Trust acknowledges and agrees that the Data Providers are third party beneficiaries of the agreements between the Data Providers and USBGFS with respect to the provision of the Data, entitled to enforce all fund board book data for provisions of such agreement relating to the main fund board meetings and meetingsData. ■ Features password● THE DATA IS PROVIDED TO THE TRUST ON AN “AS IS” BASIS. USBGFS, ITS INFORMATION PROVIDERS, AND ANY OTHER THIRD PARTY INVOLVED IN OR RELATED TO THE MAKING OR COMPILING OF THE DATA MAKE NO REPRESENTATION OR WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, WITH RESPECT TO THE DATA (OR THE RESULTS TO BE OBTAINED BY THE USE THEREOF). USBGFS, ITS INFORMATION PROVIDERS AND ANY OTHER THIRD PARTY INVOLVED IN OR RELATED TO THE MAKING OR COMPILING OF THE DATA EXPRESSLY DISCLAIM ANY AND ALL IMPLIED WARRANTIES OF ORIGINALITY, ACCURACY, COMPLETENESS, NON-protectedINFRINGEMENT, encrypted servers with automatic failoverMERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. ■ Training and ongoing system support● THE TRUST ASSUMES THE ENTIRE RISK OF ANY USE THE TRUST MAY MAKE OF THE DATA. ■ Accessible from your smart phone or iPad. ■ Allows multiple users to access materials concurrently. ■ Searchable archive. ■ Ability to make personal comments. Annual Fee per TrustIN NO EVENT SHALL USBGFS, ITS INFORMATION PROVIDERS OR ANY THIRD PARTY INVOLVED IN OR RELATED TO THE MAKING OR COMPILING OF THE DATA, BE LIABLE TO THE TRUST, OR ANY OTHER THIRD PARTY, FOR ANY DIRECT OR INDIRECT DAMAGES, INCLUDING, WITHOUT LIMITATION, ANY LOST PROFITS, LOST SAVINGS OR OTHER INCIDENTAL OR CONSEQUENTIAL DAMAGES ARISING OUT OF THIS AGREEMENT OR THE INABILITY OF THE TRUST TO USE THE DATA, REGARDLESS OF THE FORM OF ACTION, EVEN IF USBGFS, ANY OF ITS INFORMATION PROVIDERS, OR ANY OTHER THIRD PARTY INVOLVED IN OR RELATED TO THE MAKING OR COMPILING OF THE DATA HAS BEEN ADVISED OF OR OTHERWISE MIGHT HAVE ANTICIPATED THE POSSIBILITY OF SUCH DAMAGES.

Optional Tax Services. The Base Fee includes the following core tax services: M-1 book-to-tax adjustments at fiscal and excise year-end, prepare tax footnotes in conjunction with fiscal year-end audit, Prepare Form 1120-RIC federal income tax return and relevant schedules, Prepare Form 8613 and relevant schedules, Prepare Form 1099-MISC Forms, Prepare Annual TDF FBAR (Foreign Bank Account Reporting) filing, Prepare state returns (Limited to two) and Capital Gain Dividend Estimates (Limited to two). Additional services excluded from the Base Fee are: ■ Prepare book-to-tax adjustments & Form 5471 for Controlled Foreign Corporations (CFCs) – $5,000 per year ■ Additional Capital Gain Dividend Estimates – (First two included in core services) – $1,000 per additional estimate ■ State tax returns - (First two included in core services) – $1,500 per additional return Tax Reporting – C-Corporations Federal Tax Returns ■ Prepare corporate Book to tax calculation, average cost analysis and cost basis role forwards, and federal income tax returns for investment fund (Federal returns & 1099 Breakout Analysis) – $25,000 ■ Prepare Federal and State extensions (If Applicable) – Included in the return fees ■ Prepare provision estimates – $2,000 Per estimate State Tax Returns ■ Prepare state income tax returns for funds and blocker entities – $1,500 per state return − Sign state income tax returns – $2,000 per state return − Assist in filing state income tax returns – Included with preparation of returns ■ State tax notice consultative support and resolution – $1,000 per fund Electronic Miscellaneous Expenses All other miscellaneous fees and expenses, including but not limited to the following, will be separately billed as incurred: Portfolio Composition File (PCF) management services, SWIFT processing, customized reporting, third-party data provider costs (including GICS, MSCI, Lipper, etc.), postage, stationary, programming, special reports, proxies, insurance, EXXXX/XBRL filing, retention of records, federal and state regulatory filing fees, expenses related to and including travel to and from Board Book Portal ■ U.S. Bank will establish a centralof Trustee meetings, secure portal for Board materials using a unique client board URLthird party auditing and legal expenses, wash sales reporting (GainsKeeper), tax e-filing, PFIC monitoring, conversion expenses (if necessary), and travel related costs. ■ Your Fund Administrator will load/maintain all fund board book data for the main fund board meetings Fees are calculated pro rata and meetings. ■ Features password-protected, encrypted servers with automatic failover. ■ Training and ongoing system support. ■ Accessible from your smart phone or iPad. ■ Allows multiple users to access materials concurrently. ■ Searchable archive. ■ Ability to make personal comments. Annual Fee per Trustbilled monthly

Optional Tax Services. The Base Fee includes the following core tax services: M-1 book-to-tax adjustments at fiscal and excise year-end, prepare tax footnotes in conjunction with fiscal year-end audit, Prepare Form 1120-RIC federal income tax return and relevant schedules, Prepare Form 8613 and relevant schedules, Prepare Form 1099-MISC Forms, Prepare Annual TDF FBAR (Foreign Bank Account Reporting) filing, Prepare state returns (Limited to two) and Capital Gain Dividend Estimates (Limited to two). Additional services excluded from the Base Fee are: ■ ▪ Prepare book-to-tax adjustments & Form 5471 for Controlled Foreign Corporations (CFCs) – $5,000 per year ■ ▪ Additional Capital Gain Dividend Estimates – (First two included in core services) – $1,000 per additional estimate ■ ▪ State tax returns - (First two included in core services) – $1,500 per additional return Tax Reporting – C-Corporations Federal Tax Returns ■ ▪ Prepare corporate Book to tax calculation, average cost analysis and cost basis role forwards, and federal income tax returns for investment fund (Federal returns & 1099 Breakout Analysis) – $25,000 ■ ▪ Prepare Federal and State extensions (If Applicable) – Included in the return fees ■ ▪ Prepare provision estimates – $2,000 Per estimate State Tax Returns ■ ▪ Prepare state income tax returns for funds and blocker entities – $1,500 per state return − Sign state income tax returns – $2,000 per state return − Assist in filing state income tax returns – Included with preparation of returns ■ ▪ State tax notice consultative support and resolution – $1,000 per fund Electronic Board Book Portal ■ ▪ U.S. Bank will establish a central, secure portal for Board materials using a unique client board URL. ■ ▪ Your Fund Administrator will load/maintain all fund board book data for the main fund board meetings and meetings. ■ ▪ Features password-protected, encrypted servers with automatic failover. ■ ▪ Training and ongoing system support. ■ ▪ Accessible from your smart phone or iPad. ■ ▪ Allows multiple users to access materials concurrently. ■ ▪ Searchable archive. ■ ▪ Ability to make personal comments. Annual Fee per Trust ▪ 0 – 10 users – $4,800 ▪ 10 – 20 users – $6,000 ▪ 20 – 30 users – $7,000 ▪ 30 – 40 users – $8,000 Miscellaneous Expenses All other miscellaneous fees and expenses, including but not limited to the following, will be separately billed as incurred: Charges associated with accelerated effectiveness at DTCC ,Portfolio Composition File (PCF) management services, SWIFT processing, customized reporting, third-party data provider costs (including GICS, MSCI, Lipper, etc.), postage, stationary, programming, special reports, proxies, insurance, EXXXX/XBRL filing, retention of records, federal and state regulatory filing fees, expenses related to and including travel to and from Board of Trustee meetings, third party auditing and legal expenses, wash sales reporting (GainsKeeper), tax e-filing, PFIC monitoring, conversion expenses (if necessary), and travel related costs. Fees are calculated pro rata and billed monthly Exhibit C to the Fund Administration Servicing Agreement REQUIRED PROVISIONS OF DATA SERVICE PROVIDERS ● The Trust shall use the Data solely for internal purposes and will not redistribute the Data in any form or manner to any third party, except as may otherwise be expressly agreed to by the Data Provider. ● The Trust will not use or permit anyone else to use the Data in connection with creating, managing, advising, writing, trading, marketing or promoting any securities or financial instruments or products, including, but not limited to, funds, synthetic or derivative securities (e.g., options, warrants, swaps, and futures), whether listed on an exchange or traded over the counter or on a private-placement basis or otherwise or to create any indices (custom or otherwise). ● The Trust shall will treat the Data as proprietary to the Data Provider. Further, the Trust shall acknowledge that the Data Provider is the sole and exclusive owners of the Data and all trade secrets, copyrights, trademarks and other intellectual property rights in or to the Data. ● The Trust will not (i) copy any component of the Data, (ii) alter, modify or adapt any component of the Data, including, but not limited to, translating, decompiling, disassembling, reverse engineering or creating derivative works, or (iii) make any component of the Data available to any other person or organization (including, without limitation, the Trust’s present and future parents, subsidiaries or affiliates) directly or indirectly, for any of the foregoing or for any other use, including, without limitation, by loan, rental, service bureau, external time sharing or similar arrangement. ● The Trust shall reproduce on all permitted copies of the Data all copyright, proprietary rights and restrictive legends appearing on the Data. ● The Trust shall assume the entire risk of using the Data and shall agree to hold the Data Providers harmless from any claims that may arise in connection with any use of the Data by the Trust. ● The Trust acknowledges that the Data Providers may, in their sole and absolute discretion and at any time, terminate USBGFS’ right to receive and/or use the Data. ● The Trust acknowledges and agrees that the Data Providers are third party beneficiaries of the agreements between the Data Providers and USBGFS with respect to the provision of the Data, entitled to enforce all provisions of such agreement relating to the Data. ● THE DATA IS PROVIDED TO THE TRUST ON AN "AS IS" BASIS. USBGFS, ITS INFORMATION PROVIDERS, AND ANY OTHER THIRD PARTY INVOLVED IN OR RELATED TO THE MAKING OR COMPILING OF THE DATA MAKE NO REPRESENTATION OR WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, WITH RESPECT TO THE DATA (OR THE RESULTS TO BE OBTAINED BY THE USE THEREOF). USBGFS, ITS INFORMATION PROVIDERS AND ANY OTHER THIRD PARTY INVOLVED IN OR RELATED TO THE MAKING OR COMPILING OF THE DATA EXPRESSLY DISCLAIM ANY AND ALL IMPLIED WARRANTIES OF ORIGINALITY, ACCURACY, COMPLETENESS, NON-INFRINGEMENT, MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. ● THE TRUST ASSUMES THE ENTIRE RISK OF ANY USE THE TRUST MAY MAKE OF THE DATA. IN NO EVENT SHALL USBGFS, ITS INFORMATION PROVIDERS OR ANY THIRD PARTY INVOLVED IN OR RELATED TO THE MAKING OR COMPILING OF THE DATA, BE LIABLE TO THE TRUST, OR ANY OTHER THIRD PARTY, FOR ANY DIRECT OR INDIRECT DAMAGES, INCLUDING, WITHOUT LIMITATION, ANY LOST PROFITS, LOST SAVINGS OR OTHER INCIDENTAL OR CONSEQUENTIAL DAMAGES ARISING OUT OF THIS AGREEMENT OR THE INABILITY OF THE TRUST TO USE THE DATA, REGARDLESS OF THE FORM OF ACTION, EVEN IF USBGFS, ANY OF ITS INFORMATION PROVIDERS, OR ANY OTHER THIRD PARTY INVOLVED IN OR RELATED TO THE MAKING OR COMPILING OF THE DATA HAS BEEN ADVISED OF OR OTHERWISE MIGHT HAVE ANTICIPATED THE POSSIBILITY OF SUCH DAMAGES.

Optional Tax Services. The Base Fee includes the following core tax services: M-1 book-to-tax adjustments at fiscal and excise year-end, prepare tax footnotes in conjunction with fiscal year-end audit, Prepare Form 1120-RIC federal income tax return and relevant schedules, Prepare Form 8613 and relevant schedules, Prepare Form 1099-MISC Forms, Prepare Annual TDF FBAR (Foreign Bank Account Reporting) filing, Prepare state returns (Limited to two) and Capital Gain Dividend Estimates (Limited to two). Additional services excluded from the Base Fee are: ■ Prepare book-to-tax adjustments & Form 5471 for Controlled Foreign Corporations (CFCs) – $5,000 per year ■ Additional Capital Gain Dividend Estimates – (First two included in core services) – $1,000 per additional estimate ■ State tax returns - (First two included in core services) – $1,500 per additional return Tax Reporting – C-Corporations Federal Tax Returns ■ Prepare corporate Book to tax calculation, average cost analysis and cost basis role forwards, and federal income tax returns for investment fund (Federal returns & 1099 Breakout Analysis) – $25,000 ■ Prepare Federal and State extensions (If Applicable) – Included in the return fees ■ Prepare provision estimates – $2,000 Per estimate State Tax Returns ■ Prepare state income tax returns for funds and blocker entities – $1,500 per state return − Sign state income tax returns – $2,000 per state return − Assist in filing state income tax returns – Included with preparation of returns ■ State tax notice consultative support and resolution – $1,000 per fund Electronic Miscellaneous Expenses All other miscellaneous fees and expenses, including but not limited to the following, will be separately billed as incurred: Portfolio Composition File (PCF) management services, SWIFT processing, customized reporting, third-party data provider costs (including GICS, MSCI, Lipper, etc.), postage, stationary, programming, special reports, proxies, insurance, EXXXX/XBRL filing, retention of records, federal and state regulatory filing fees, expenses related to and including travel to and from Board Book Portal ■ U.S. Bank of Trustee meetings, third party auditing and legal expenses, wash sales reporting (GainsKeeper), tax e-filing, PFIC monitoring, conversion expenses (if necessary), and travel related costs. Fees are calculated pro rata and billed monthly Exhibit C to the Fund Transfer Agent Servicing Agreement “As of” Processing Policy USBGFS will establish reimburse each Fund for any Net Material Loss that may exist on the Fund’s books and for which USBGFS is responsible, at the end of each calendar month. “Net Material Loss” shall be defined as any remaining loss, after netting losses against any gains, which impacts a centralFund’s net asset value per share by at least ½ cent. Gains and losses will be reflected on the Fund’s daily share sheet, secure portal and the Fund will be reimbursed for Board materials using any net material loss on a unique client board URLmonthly basis. ■ Your USBGFS will reset the “as of” ledger each calendar month so that any losses which do not exceed the materiality threshold of ½ cent will not be carried forward to the next succeeding month. USBGFS will notify the adviser to the Fund Administrator will load/maintain all fund board book data on the daily share sheet of any losses for which the main fund board meetings and meetings. ■ Features password-protected, encrypted servers with automatic failover. ■ Training and ongoing system support. ■ Accessible from your smart phone or iPad. ■ Allows multiple users to access materials concurrently. ■ Searchable archive. ■ Ability to make personal comments. Annual Fee per Trustadviser may be held accountable.