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 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 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 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 of any challenge Fund approved invoices; • 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 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 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 Xxxxxxxx-Xxxxx Act of 2002 or under any other taxing authority against any Tax Position law, rule or regulation. REGULATORY ADMINISTRATION SERVICES 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 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; • 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 the format required by BNY Mellon); • Assist the Fund in the handling of SEC examinations by providing requested documents in the possession of BNY Mellon that are on the SEC examination request list; and • Assist with and/or coordinate such other filings, notices and regulatory matters on such terms and conditions as BNY Mellon and the applicable Fund may mutually agree upon in writing from time to time. • eBoard Book Services (available at an additional cost and subject to certain additional terms): • Permit persons or in partentities entering a valid password to have electronic access, that via an Internet-based secure website, to current quarterly Board meeting materials and such other Board meeting materials as may be required if any “more likely than not” threshold has not been met; agreed between BNY Mellon 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 adviceFund.

Other Tax Services. ● Prepare for execution execution, sign and filing, file 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. ■ Monitor and communicate to the Administrator each Fund’s status as a regulated investment company under Sub-chapter M of the Internal Revenue Code of 1986, as amended, with respect to qualification under the asset diversification and gross income tests. 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 ● 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; 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§ 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. ■ § 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 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 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. The Fund shall provide such information and documentation as BNY Mellon may reasonably request in connection with the Uncertain Tax Positions services. The Fund's independent public accountants shall cooperate with BNY Mellon and make such information available to BNY Mellon as BNY Mellon may reasonably request. Notwithstanding anything to the contrary in this Agreement and without limiting any rights, protections or limitations of liability otherwise provided to BNY Mellon pursuant to this Agreement, (i) BNY Mellon is authorized and permitted to release such information as is necessary or desirable to be released in connection with the provision of any of the Uncertain Tax Positions services, (ii) management of the Fund is responsible for complying with all uncertain tax positions reporting obligations relating to the Fund and BNY Mellon shall have no liability to the Fund or any other entity or governmental authority with respect to any tax positions taken by the Fund, (iii) BNY Mellon shall have no liability either for any error or omission of any other service provider (including any accounting firm or tax adviser) to the Fund or for any failure to discover any such error or omission, (iv) the Fund shall be responsible for all filings, tax returns and reports on all Tax Positions and for the payment of all taxes and similar items (including without limitation penalties and interest related thereto) and (v) in the event of any error or omission in the performance of a Uncertain Tax Positions service the Fund’s sole and exclusive remedy and BNY Mellon’s sole liability shall be limited to re-performance of the applicable Uncertain Tax Positions service and the preparation and delivery to the Fund of a corrected report (if necessary), such re-performance, preparation and delivery to be provided at no additional service charge to the Fund. • 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 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, 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 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.

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; ¡ 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 Fund the Trust with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); ● • Review of a Fundthe Trust’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 Fundthe Trust; ● • 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.