Common use of Other Tax Services Clause in Contracts

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § Uncertain Tax Provisions · Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · Review relevant statutory authorities; · Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · Delivery of a written report to the applicable Fund detailing such items. § The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. ● Prepare for execution and filing, the federal and state income and excise tax returns; · ● Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · ● Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § ■ Uncertain Tax Provisions · ● Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · ● Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · ● Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · ● Review relevant statutory authorities; · ● Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · ● Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · ● Delivery of a written report to the applicable Fund detailing such items. § ■ The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. ● Prepare for execution and filing, the federal and state income and excise tax returns; · ● Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · ● Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § ◾ Uncertain Tax Provisions · ● Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · ● Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · ● Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · ● Review relevant statutory authorities; · ● Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · ● Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · ● Delivery of a written report to the applicable Fund detailing such items. § ◾ The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · § Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · § Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § Uncertain Tax Provisions · § Documentation of all material tax positions taken by a the Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · § Review of a the Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · § Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · § Review relevant statutory authorities; · § Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a the Fund; · § Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · § Delivery of a written report to the applicable Fund detailing such items. § The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · • Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · • Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § ◾ Uncertain Tax Provisions · Positions • Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · • Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · • Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · • Review relevant statutory authorities; · • Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · • Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · • Delivery of a written report to the applicable Fund detailing such items. § • The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. ■ Prepare for execution and filing, the federal and state income and excise tax returns; · ■ Prepare, mail and file IRS Form 1099 Miscellaneous ■ Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · ■ Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § ■ Uncertain Tax Provisions · Positions ■ Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · ■ Review of a Fund’s’: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · ■ Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · ■ Review relevant statutory authorities; · ■ Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · ■ Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · ■ Delivery of a written report to the applicable Fund detailing such items. § ■ The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. ● Prepare for execution and filing, the federal and state income and excise tax returns; · ● Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · ● Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § ♣ Uncertain Tax Provisions · ● Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · ● Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · ● Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · ● Review relevant statutory authorities; · ● Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · ● Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · ● Delivery of a written report to the applicable Fund detailing such items. § ♣ The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § Uncertain Tax Provisions · Documentation of all material tax positions taken by a the Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · Review of a the Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · Review relevant statutory authorities; · Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a the Fund; · Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · Delivery of a written report to the applicable Fund detailing such items. § The following are expressly excluded from the Uncertain Tax Positions servicesIRS CIRCULAR 230 DISCLOSURE: (i) assessment of risk of any challenge To ensure compliance with requirements imposed by the Internal Revenue Service Service, BNY Mellon informs the Fund that any U.S. tax advice contained in any communication from BNY Mellon to the Fund (including any future communications) is not intended or other taxing authority against any Tax Position written to be used, and cannot be used, for the purpose of (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); i) avoiding penalties under the Internal Revenue Code or (ii) calculation of promoting, marketing or recommending to another party any tax benefit measurement, in whole transaction or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion matter addressed herein or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advicetherein.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · § Prepare, mail and file IRS Form 1099 Miscellaneous § Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · § Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § Uncertain Tax Provisions · Positions § Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · § Review of a Fund’s’: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · § Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · § Review relevant statutory authorities; · § Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · § Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · § Delivery of a written report to the applicable Fund detailing such items. § The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · • Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · • Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § • Uncertain Tax Provisions · Positions • Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · • Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · • Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · • Review relevant statutory authorities; · • Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · • Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · • Delivery of a written report to the applicable Fund detailing such items. § The FUND ADMINISTRATION SERVICES BNY Mellon shall provide the following are expressly excluded fund administration services for each Fund: • In accordance with Instructions received from a Fund, and subject to portfolio limitations as provided by such Fund to BNY Mellon in writing from time to time, monitor such Fund’s compliance, on a post-trade basis, with such portfolio limitations, provided that BNY Mellon maintains in the Uncertain Tax Positions servicesnormal course of its business all data necessary to measure the Fund’s compliance; • Monitor the Fund’s status as a regulated investment company under Subchapter M of the IRC and Subchapter L of the IRC (if required). • Establish appropriate expense accruals and compute expense ratios, maintain expense files and coordinate the payment of Fund approved invoices; • Calculate Fund approved income and per share amounts required for periodic distributions to be made by the applicable Fund; • Calculate total return information; • Coordinate a Fund’s annual audit; • Supply various normal and customary portfolio and Fund statistical data as requested on an ongoing basis; and • If the chief executive officer or chief financial officer of a Fund is required to provide a certification as part of the Fund’s Form N-Q or Form N-CSR filing pursuant to regulations promulgated by the SEC under Section 302 of the Sarxxxxx-Xxxxx Xxt of 2002, provide a sub-certification in support of certain matters set forth in the aforementioned certification. Such sub-certification is to be in such form and relating to such matters as agreed to by BNY Mellon in advance. BNY Mellon shall be required to provide the sub-certification only during the term of this Agreement with respect to the applicable Fund and only if it receives such cooperation as it may request to perform its investigations with respect to the sub-certification. For clarity, the sub-certification is not itself a certification under the Sarxxxxx-Xxxxx Xxt of 2002 or under any other law, rule or regulation. • IRS CIRCULAR 230 DISCLOSURE: (i) assessment of risk of any challenge To ensure compliance with requirements imposed by the Internal Revenue Service Service, BNY Mellon informs the Fund that any U.S. tax advice contained in any communication from BNY Mellon to the Fund (including any future communications) is not intended or other taxing authority against any Tax Position written to be used, and cannot be used, for the purpose of (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); i) avoiding penalties under the Internal Revenue Code or (ii) calculation of promoting, marketing or recommending to another party any tax benefit measurement, in whole transaction or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion matter addressed herein or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advicetherein.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · • Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; • Prepare underlying information and · calculations required to support preparation of the Fund’s annual tax reporting to its investors; and • Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § • Uncertain Tax Provisions · Positions • Documentation of all material tax positions taken by a the Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · • Review of a the Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · • Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · • Review relevant statutory authorities; · • Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a the Fund; · • Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · • Delivery of a written report to the applicable Fund detailing such items. § • The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice. • IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, BNY Mellon informs the Fund that any U.S. tax advice contained in any communication from BNY Mellon to the Fund (including any future communications) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein or therein.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · • Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · • Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § ¡ Uncertain Tax Provisions · • Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · • Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · • Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · • Review relevant statutory authorities; · • Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · • Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · • Delivery of a written report to the applicable Fund detailing such items. § The BNY Mellon shall provide the following are expressly excluded fund administration services for each Fund: ¡ In accordance with Instructions received from a Fund, and subject to portfolio limitations as provided by such Fund to BNY Mellon in writing from time to time, monitor such Fund’s compliance, on a post-trade basis, with such portfolio limitations, provided that BNY Mellon maintains in the Uncertain Tax Positions services: normal course of its business all data necessary to measure the Fund’s compliance; ¡ Monitor the Fund’s status as a regulated investment company under Subchapter M of the IRC and Subchapter L of the IRC (i) assessment if required). ¡ Establish appropriate expense accruals and compute expense ratios, maintain expense files and coordinate the payment of risk Fund approved invoices, inclusive of any challenge expense reimbursement and recoupment in accordance with the expense limitations detailed in the applicable Fund’s prospectus; ¡ Calculate Fund approved income and per share amounts required for periodic distributions to be made by the Internal Revenue Service applicable Fund; ¡ Calculate total return information; ¡ Coordinate a Fund’s annual audit; ¡ Supply various normal and customary portfolio and Fund statistical data as requested on an ongoing basis; and ¡ If the chief executive officer or chief financial officer of a Fund is required to provide a certification as part of a Fund’s Form N-Q or Form N-CSR filing pursuant to regulations promulgated by the SEC under Section 302 of the Xxxxxxxx-Xxxxx Act of 2002, provide a sub-certification in support of certain matters set forth in the aforementioned certification. Such sub-certification is to be in such form and relating to such matters as agreed to by BNY Mellon in advance. BNY Mellon shall be required to provide the sub-certification only during the term of the Agreement and only if it receives such cooperation as it may request to perform its investigations with respect to the sub-certification. For clarity, the sub-certification is not itself a certification under the Xxxxxxxx-Xxxxx Act of 2002 or under any other taxing authority against any Tax Position law, rule or regulation. BNY Mellon shall provide the following regulatory administration services for each Fund: ¡ Maintain a regulatory calendar for each Fund listing various SEC filing and Board approval deadlines; ¡ Assemble and distribute board materials (includingeither electronically or in hard copy) for quarterly meetings of the Board, without limitation, whether it is “more likely than not” including the drafting of agendas and resolutions for such Tax Position would be sustainedquarterly meetings of the Board (with final selection of agenda items made by Fund counsel); ¡ Attend (iiin-person or telephonically) calculation quarterly Board meetings and draft minutes thereof; ¡ Prepare and coordinate the filing of any tax benefit measurementannual post-effective amendments to a Fund’s registration statement (not including the initial registration statement or related to the addition of one or more classes of shares or series); ¡ Prepare and coordinate the filing of Forms N-CSR, N-Q, and N-PX, as applicable (with the Fund supplying the voting records in whole or the format required by BNY Mellon); ¡ Assist the Fund in part, the handling of SEC examinations by providing requested documents in the possession of BNY Mellon that may be required if any “more likely than not” threshold has not been metare on the SEC examination request list; ¡ Administratively assist in arranging D&O/E&O insurance and fidelity bond coverage for the Trust; and (iii) any tax opinion or tax advice. Additionally¡ Assist with and/or coordinate such other filings, none of notices and regulatory matters on such terms and conditions as the Uncertain Tax Positions services shall be deemed parties hereto may mutually agree upon in writing from time to be or constitute a tax opinion or tax advicetime.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § Uncertain Tax Provisions · Documentation of all material tax positions taken by a Fund Series with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · Review of a Fund’sSeries’: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · Review relevant statutory authorities; · Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a FundSeries; · Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · Delivery of a written report to the applicable Fund detailing such items. § The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. ● Prepare for execution and filing, the federal and state income and excise tax returns; · ● Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · ● Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § ▪ Uncertain Tax Provisions · ● Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · ● Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · ● Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · ● Review relevant statutory authorities; · ● Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · ● Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · ● Delivery of a written report to the applicable Fund detailing such items. § ▪ The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · • Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · • Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § • Uncertain Tax Provisions · • Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · • Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · • Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · • Review relevant statutory authorities; · • Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · • Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · • Delivery of a written report to the applicable Fund detailing such items. § The following are expressly excluded from the Uncertain Tax Positions servicesIRS CIRCULAR 230 DISCLOSURE: (i) assessment of risk of any challenge To ensure compliance with requirements imposed by the Internal Revenue Service Service, BNY Mellon informs the Trust that any U.S. tax advice contained in any communication from BNY Mellon to the Trust (including any future communications) is not intended or other taxing authority against any Tax Position written to be used, and cannot be used, for the purpose of (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); i) avoiding penalties under the Internal Revenue Code or (ii) calculation of promoting, marketing or recommending to another party any tax benefit measurement, in whole transaction or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion matter addressed herein or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advicetherein.

Other Tax Services. Prepare For the Funds and any related Cayman entities, prepare for execution and filing, the federal and state income and excise tax returns, as applicable; · • Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · • Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § • Uncertain Tax Provisions · • Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · • Review of a Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · • Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · • Review relevant statutory authorities; · • Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a Fund; · • Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · • Delivery of a written report to the applicable Fund detailing such items. § The following are expressly excluded from the Uncertain Tax Positions services• IRS CIRCULAR 230 DISCLOSURE: (i) assessment of risk of any challenge To ensure compliance with requirements imposed by the Internal Revenue Service Service, BNY Mellon informs the Fund that any U.S. tax advice contained in any communication from BNY Mellon to the Fund (including any future communications) is not intended or other taxing authority against any Tax Position written to be used, and cannot be used, for the purpose of (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); i) avoiding penalties under the Internal Revenue Code or (ii) calculation of promoting, marketing or recommending to another party any tax benefit measurement, in whole transaction or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion matter addressed herein or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advicetherein.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · ¡ Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · ¡ Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements; ¡ Assist in 1099-DIV year-end reporting; and ¡ Review equalization calculations and determine whether they are consistent with the Fund’s tax equalization policy. § ¡ Uncertain Tax Provisions · Positions ¡ Documentation of all material tax positions taken by a the Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · ¡ Review of a the Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · ¡ Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · ¡ Review relevant statutory authorities; · ¡ Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a the Fund; · ¡ Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · ¡ Delivery of a written report to the applicable Fund detailing such items. § ¡ The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · • Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · • Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § • Uncertain Tax Provisions · • Documentation of all material tax positions taken by a the Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · • Review of a the Fund’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, procedures and (v) Subchapter M compliance work papers; · • Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · • Review relevant statutory authorities; · • Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a the Fund; · • Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · • Delivery of a written report to the applicable Fund detailing such items; and • Maintain a calendar that includes dates when drafts of the above will be available and the due dates for each. § The BNY Mellon shall provide the following are expressly excluded fund administration services for the Fund: • In accordance with Instructions received from the Uncertain Tax Positions services: (i) assessment of risk of any challenge Fund, and subject to portfolio limitations as provided by the Internal Revenue Service Fund to BNY Mellon in writing from time to time, monitor the Fund’s compliance, on a post-trade basis, with such portfolio limitations, provided that BNY Mellon maintains in the normal course of its business all data necessary to measure the Fund’s compliance; • Monitor the Fund’s status as a regulated investment company under Subchapter M of the IRC (if required). • Establish appropriate expense accruals and compute expense ratios, maintain expense files and coordinate the payment of Fund approved invoices; • Calculate Fund approved income and per share amounts required for periodic distributions to be made by the Fund; • Calculate total return information; • Coordinate the Fund’s annual audit; • Supply various normal and customary portfolio and Fund statistical data as requested on an ongoing basis; and • If the chief executive officer or chief financial officer of the Fund is required to provide a certification as part of the Fund’s Form N-Q or Form N-CSR filing pursuant to regulations promulgated by the SEC under Section 302 of the Xxxxxxxx-Xxxxx Act of 2002, provide a sub-certification in support of certain matters set forth in the aforementioned certification. Such sub-certification is to be in such form and relating to such matters as agreed to by BNY Mellon in advance. BNY Mellon shall be required to provide the sub-certification only during the term of this Agreement with respect to the Fund and only if it receives such cooperation as it may request to perform its investigations with respect to the sub-certification. For clarity, the sub-certification is not itself a certification under the Xxxxxxxx-Xxxxx Act of 2002 or under any other taxing authority against any Tax Position law, rule or regulation. BNY Mellon shall provide the following regulatory administration services for the Fund: • Maintain a regulatory calendar for the Fund listing various SEC filing and Board approval deadlines; • Assemble and distribute board materials for quarterly meetings of the Board, including the drafting of agendas and resolutions for such quarterly meetings of the Board (including, without limitation, whether it is “more likely than not” such Tax Position would be sustainedwith final selection of agenda items made by Fund counsel); • Attend (iiin-person or telephonically) calculation quarterly Board meetings and draft minutes thereof; • As needed, prepare and coordinate the filing of any tax benefit measurementannual post-effective amendments to the Fund’s registration statement (not including the initial registration statement or related to the addition of one or more classes of shares or series); • Prepare and coordinate the filing of Forms N-CSR, N-Q and N-PX, as applicable (with the Fund supplying the voting records in whole or the format required by BNY Mellon); • Assist the Fund in part, the handling of SEC examinations by providing requested documents in the possession of BNY Mellon that may be required if any “more likely than not” threshold has not been metare on the SEC examination request list; • Assist in the preparation of notices of annual meetings of shareholders and proxy materials relating to such meetings; and (iii) any tax opinion or tax advice. Additionally• Assist with and/or coordinate such other filings, none of notices and regulatory matters on such terms and conditions as BNY Mellon and the Uncertain Tax Positions services shall be deemed Fund may mutually agree upon in writing from time to be or constitute a tax opinion or tax advicetime.

Other Tax Services. ● Prepare for execution and filing, the federal and state income and excise tax returns; · ● Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund distribution calculations disseminated to broker/dealers; and · ● Coordinate U.S.C. Title 26 Internal Revenue Code (“IRC”) §855 and excise tax distribution requirements. § ■ Uncertain Tax Provisions · ● Documentation of all material tax positions taken by a Fund Trust with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · ● Review of a FundTrust’s: (i) tax provision work papers, (ii) excise tax distribution work papers, (iii) income and excise tax returns, (iv) tax policies and procedures, and (v) Subchapter M compliance work papers; · ● Determine as to whether or not Tax Positions have been consistently applied, and documentation of any inconsistencies; · ● Review relevant statutory authorities; · ● Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to a FundTrust; · ● Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY Mellon; and · ● Delivery of a written report to the applicable Fund Trust detailing such items. § ■ The following are expressly excluded from the Uncertain Tax Positions services: (i) assessment of risk of any challenge by the Internal Revenue Service or other taxing authority against any Tax Position (including, without limitation, whether it is “more likely than not” such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, in whole or in part, that may be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none of the Uncertain Tax Positions services shall be deemed to be or constitute a tax opinion or tax advice.