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 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 · Document all material tax positions taken by a Fund with respect to specified fiscal years identified by BNY Mellon and/or FT Services (“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, (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 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 FT Services detailing such items. FUND ADMINISTRATION SERVICES BNY Mellon shall provide the following fund administration services for each Fund: § In accordance with Instructions received from FT Services, and subject to portfolio limitations as provided by FT Services to BNY Mellon in writing from time to time, monitor a 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 a Fund’s compliance; § Monitor a Fund’s status as a regulated investment company under Subchapter M of the IRC and provide periodic updates to FT Services, including the results of preliminary and final asset diversification tests and the results of qualifying income tests; § Establish appropriate expense accruals, calculate voluntary/contractual waiver of certain fees and or the reimbursement of fees over a stated limitation and compute expense ratios, maintain expense files and coordinate the payment of Fund approved invoices; § Based on recommendations of income distributions from BNY Mellon and approved by FT Services, calculate Fund approved income and per share amounts required for periodic distributions to be made by the applicable Fund; § Calculate total return information; # 1230329 v. 12 § 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 Sxxxxxxx-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 Sxxxxxxx-Xxxxx Act of 2002 or under any other law, rule or regulation. ADDITIONAL ADMINISTRATION SERVICES BNY Mellon shall provide the following regulatory administration services for each Fund: § Prepare and coordinate the filing of Forms N-CSR, N-Q, and N-PX, as applicable (with FT Services supplying a Fund’s voting records in the format required by BNY Mellon)2;

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”) §855 and excise tax distribution requirements. § ¡ Uncertain Tax Provisions · Document • Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified by to BNY Mellon and/or FT Services (“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, 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 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 FT Services the applicable Fund detailing such items. FUND ADMINISTRATION SERVICES BNY Mellon shall provide the following fund administration services for each Fund: § ¡ In accordance with Instructions received from FT Servicesa Fund, and subject to portfolio limitations as provided by FT Services such Fund to BNY Mellon in writing from time to time, monitor a such 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 a the Fund’s compliance; § ¡ Monitor a the Fund’s status as a regulated investment company under Subchapter M of the IRC and provide periodic updates to FT Services, including Subchapter L of the results of preliminary and final asset diversification tests and the results of qualifying income tests; § IRC (if required). ¡ Establish appropriate expense accruals, calculate voluntary/contractual waiver of certain fees and or the reimbursement of fees over a stated limitation accruals and compute expense ratios, maintain expense files and coordinate the payment of Fund approved invoices, inclusive of expense reimbursement and recoupment in accordance with the expense limitations detailed in the applicable Fund’s prospectus; § Based on recommendations of income distributions from BNY Mellon and approved by FT Services, calculate ¡ Calculate Fund approved income and per share amounts required for periodic distributions to be made by the applicable Fund; § ¡ Calculate total return information; # 1230329 v. 12 § ¡ 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 SxxxxxxxXxxxxxxx-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 SxxxxxxxXxxxxxxx-Xxxxx Act of 2002 or under any other law, rule or regulation. ADDITIONAL 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 (either electronically or in hard copy) for quarterly meetings of the Board, including the drafting of agendas and resolutions for such quarterly meetings of the Board (with final selection of agenda items made by Fund counsel); ¡ Attend (in-person or telephonically) quarterly Board meetings and draft minutes thereof; ¡ Prepare and coordinate the filing of annual 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 FT Services the Fund supplying a Fund’s the voting records in the format required by BNY Mellon)2;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; ¡ Administratively assist in arranging D&O/E&O insurance and fidelity bond coverage for the Trust; and ¡ Assist with and/or coordinate such other filings, notices and regulatory matters on such terms and conditions as the parties hereto may mutually agree upon in writing from time to time.

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”) §855 and excise tax distribution requirements. § • Uncertain Tax Provisions · Document • Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified by to BNY Mellon and/or FT Services (“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, 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 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 FT Services the applicable Fund detailing such items. FUND ADMINISTRATION SERVICES BNY Mellon shall provide the following fund administration services for each Fund: § • In accordance with Instructions received from FT Servicesa Fund, and subject to portfolio limitations as provided by FT Services such Fund to BNY Mellon in writing from time to time, monitor a Gold transfers under the Gold Delivery Agreement, such 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 a the Fund’s compliance; § Monitor a Fund’s status as a regulated investment company under Subchapter M of the IRC and provide periodic updates to FT Services, including the results of preliminary and final asset diversification tests and the results of qualifying income tests; § • Establish appropriate expense accruals, calculate voluntary/contractual waiver of certain fees and or the reimbursement of fees over a stated limitation accruals and compute expense ratios, maintain expense files and coordinate the payment of Fund approved invoices; § Based on recommendations of income distributions from BNY Mellon and approved by FT Services, calculate • Calculate Fund approved income and per share amounts required for periodic distributions to be made by the applicable Fund; § • Calculate total return information; # 1230329 v. 12 § • 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 Sxxxxxxx-Xxxxx Act of 2002, provide a • [Provide 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 SxxxxxxxXxxxxxxx-Xxxxx Act of 2002 or under any other law, rule or regulation. ADDITIONAL .] 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 approval deadlines; • Prepare and coordinate the filing of Forms Nannual post-CSR, N-Q, and N-PX, as applicable (with FT Services supplying effective amendments to a Fund’s voting records registration statement (not including the initial registration statement or related to the addition of one or more classes of shares or series); • Assist the Fund in the format required handling of SEC examinations by providing requested documents in the possession of BNY Mellon)2;Mellon that are on the SEC examination request list; and • Assist in the preparation of notices of annual or special meetings of shareholders and proxy materials relating to such meetings.

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”) §855 and excise tax distribution requirements. § • Uncertain Tax Provisions · Document • Documentation of all material tax positions taken by a the Fund with respect to specified fiscal years and identified by to BNY Mellon and/or FT Services (“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, 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 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 FT Services the 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. FUND ADMINISTRATION SERVICES BNY Mellon shall provide the following fund administration services for each the Fund: § • In accordance with Instructions received from FT Servicesthe Fund, and subject to portfolio limitations as provided by FT Services the Fund to BNY Mellon in writing from time to time, monitor a 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 a the Fund’s compliance; § • Monitor a the Fund’s status as a regulated investment company under Subchapter M of the IRC and provide periodic updates to FT Services, including the results of preliminary and final asset diversification tests and the results of qualifying income tests; § (if required). • Establish appropriate expense accruals, calculate voluntary/contractual waiver of certain fees and or the reimbursement of fees over a stated limitation accruals and compute expense ratios, maintain expense files and coordinate the payment of Fund approved invoices; § Based on recommendations of income distributions from BNY Mellon and approved by FT Services, calculate • Calculate Fund approved income and per share amounts required for periodic distributions to be made by the applicable Fund; § • Calculate total return information; # 1230329 v. 12 § • Coordinate a 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 a the Fund is required to provide a certification as part of a the Fund’s Form N-Q or Form N-CSR filing pursuant to regulations promulgated by the SEC under Section 302 of the SxxxxxxxXxxxxxxx-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 Agreement 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 SxxxxxxxXxxxxxxx-Xxxxx Act of 2002 or under any other law, rule or regulation. ADDITIONAL REGULATORY ADMINISTRATION SERVICES BNY Mellon shall provide the following regulatory administration services for each 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 (with final selection of agenda items made by Fund counsel); • Attend (in-person or telephonically) quarterly Board meetings and draft minutes thereof; • As needed, prepare and coordinate the filing of annual 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, Q and N-PX, as applicable (with FT Services the Fund supplying a Fund’s the voting records in the format required by BNY Mellon)2;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; • Assist in the preparation of notices of annual meetings of shareholders and proxy materials relating to such meetings; and • Assist with and/or coordinate such other filings, notices and regulatory matters on such terms and conditions as BNY Mellon and the Fund may mutually agree upon in writing from time to time.

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”) §855 and excise tax distribution requirements. § • Uncertain Tax Provisions · Document Positions • Documentation of all material tax positions taken by a Fund with respect to specified fiscal years and identified by to BNY Mellon and/or FT Services (“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, 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 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 FT Services the applicable Fund detailing such items. FUND ADMINISTRATION SERVICES BNY Mellon shall provide the following fund administration services for each Fund: § • In accordance with Instructions received from FT Servicesa Fund, and subject to portfolio limitations as provided by FT Services such Fund to BNY Mellon in writing from time to time, monitor a such 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 a the Fund’s compliance; § • Monitor a the Fund’s status as a regulated investment company under Subchapter M of the IRC and provide periodic updates to FT Services, including Subchapter L of the results of preliminary and final asset diversification tests and the results of qualifying income tests; § IRC (if required). • Establish appropriate expense accruals, calculate voluntary/contractual waiver of certain fees and or the reimbursement of fees over a stated limitation accruals and compute expense ratios, maintain expense files and coordinate the payment of Fund approved invoices; § Based on recommendations of income distributions from BNY Mellon and approved by FT Services, calculate • Calculate Fund approved income and per share amounts required for periodic distributions to be made by the applicable Fund; § • Calculate total return information; # 1230329 v. 12 § • 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 the Fund’s Form N-Q or Form N-CSR filing pursuant to regulations promulgated by the SEC under Section 302 of the SxxxxxxxSarxxxxx-Xxxxx Act 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 Agreement 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 SxxxxxxxSarxxxxx-Xxxxx Act Xxt of 2002 or under any other law, rule or regulation. ADDITIONAL ADMINISTRATION SERVICES • IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, BNY Mellon shall provide informs the following regulatory administration services for each Fund: § Prepare and coordinate Fund that any U.S. tax advice contained in any communication from BNY Mellon to the filing of Forms N-CSR, N-QFund (including any future communications) is not intended or written to be used, and N-PXcannot be used, as applicable for the purpose of (with FT Services supplying a Fund’s voting records in i) avoiding penalties under the format required by BNY Mellon)2;Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein or therein.