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 the Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · Review of 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, 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 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.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · Calculate distribution rate per share; · Identify foreign markets in which the Fund invests which may be subject to capital gains or other self-assessed taxes, calculate any related tax liabilities and accruals for recording into the Fund’s daily NAV, and where applicable, prepare for execution and filing any needed foreign tax returns; · Prepare year-end primary, secondary, and NRA layout of 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 Document all material tax positions taken by the a Fund with respect to specified fiscal years and identified to by BNY Mellon and/or FT Services (“Tax Positions”); · Review of the 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, and (vi) any other tax work papers or calculations; · 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 the 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 FT Services detailing such items.

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 the a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · Review of the 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 the 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.

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

Other Tax Services. Prepare for execution and filingfile, 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 the a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · Review of the 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 the 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.

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 the Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · Review of 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 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.

Other Tax Services. Prepare for execution and filing, the federal and state income and excise tax returns; · • Prepare year-end primary, secondary, and NRA layout of 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”) IRC §855 and excise tax distribution requirements. § Uncertain Tax Provisions · Documentation of • Document all material tax positions taken by the a Fund with respect to specified fiscal years and identified to by BNY Mellon and/or FT Services (“Tax Positions”); · • Review of the 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, and (vi) any other tax work papers or calculations; · • 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 the a Fund; · • Review standard mutual fund industry practices, to the extent such practices are known to, or may reasonably be determined by, BNY MellonBNY; and · • Delivery of a written report to the applicable Fund FT Services detailing such items.

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

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 Document all material tax positions taken by the a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); · Review of the each 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 document any inconsistencies; · Review relevant statutory authorities; · Review tax opinions and legal memoranda prepared by tax counsel or tax auditors to the 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.