Common use of Tax Services Clause in Contracts

Tax Services. BNY Mellon shall provide the following tax services for each Fund: • Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by a Fund that require such treatment; • Prepare ROCSOP adjusting entries; and • Prepare financial statement footnote disclosures. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • Excise Tax Distributions Calculations • Prepare calendar year tax distribution analysis; • Process tax adjustments on securities identified by a Fund that require such treatment; and • Prepare annual tax-based distribution estimate for each Fund. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • 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 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.

Tax Services. BNY Mellon shall provide the following tax services for with respect to each FundTrust: • ▪ Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by a Fund the Trust that require such treatment; • Prepare ROCSOP adjusting entries; and • Prepare financial statement footnote disclosures. • ▪ BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund Administrator or Fundthe Trust or Trust’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • ▪ Excise Tax Distributions Calculations • Prepare calendar year yearly tax distribution analysis; • Process tax adjustments on securities identified by a Fund the Trust that require such treatment; and • Prepare annual tax-based distribution estimate for each Fundwith respect to the Trust. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • ▪ Other Tax Services • Prepare for execution , sign and filing, file the federal and state income and excise tax returns; • Prepare year-end Investment Company Institute broker/dealer primary 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 Portfolio’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 Positions • 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, 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 Administrator with respect to the 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.

Tax Services. BNY Mellon shall provide the following tax services for each Fund: • Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by a Fund that require such treatment; • Prepare ROCSOP adjusting entries; and • Prepare financial statement footnote disclosures. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • Excise Tax Distributions Calculations • Prepare calendar year tax distribution analysis; • Process tax adjustments on securities identified by a Fund that require such treatment; and • Prepare annual tax-based distribution estimate for each Fund. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • 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 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.

Tax Services. BNY Mellon shall provide the following tax services for each the Fund: • · Tax Provision Preparation • · Prepare fiscal year-end tax provision analysis; • · Process tax adjustments on securities identified by a the Fund that require such treatment; • · Prepare ROCSOP adjusting entries; and • · Prepare financial statement footnote disclosures. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • · Excise Tax Distributions Calculations • · Prepare calendar year tax distribution analysis; • · Process tax adjustments on securities identified by a the Fund that require such treatment; and • · Prepare annual tax-based distribution estimate for each the Fund. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • · 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 Positions • 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, 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 BNY Mellon shall provide the following are expressly excluded from fund administration services for the Uncertain Tax Positions servicesFund: · Attend (itelephonically) assessment quarterly Board meetings to discuss Administrator’s report; · 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; · Compute portfolio turnover rate for inclusion in the annual and semiannual shareholder reports. · 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 other taxing authority against any Tax Position (includingchief 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, without limitation, whether it provide a sub-certification in support of certain matters set forth in the aforementioned certification. Such sub-certification is “more likely than not” to be in such Tax Position would be sustained); (ii) calculation of any tax benefit measurement, form and relating to such matters as agreed to by BNY Mellon in whole or in part, that may advance. BNY Mellon shall be required if any “more likely than not” threshold has not been met; and (iii) any tax opinion or tax advice. Additionally, none to provide the sub-certification only during the term of the Uncertain Tax Positions services shall be deemed Agreement and only if it receives such cooperation as it may request to be 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 constitute a tax opinion under any other law, rule or tax adviceregulation.

Tax Services. BNY Mellon shall provide the following tax services for each FundTrust: • Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by a Fund Trust that require such treatment; • Prepare ROCSOP adjusting entries; and • Prepare financial statement footnote disclosures. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund Trust or FundTrust’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • Excise Tax Distributions Calculations • Prepare calendar year tax distribution analysis; • Process tax adjustments on securities identified by a Fund Trust that require such treatment; and • Prepare annual tax-based distribution estimate for each FundTrust. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund Trust or FundTrust’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • 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 Trust 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 Positions 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 Trust 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 Provisions 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 Provisions services shall be deemed to be or constitute a tax opinion or tax advice.

Tax Services. BNY Mellon shall provide the following tax services for each Fund: • · Tax Provision Preparation • · Prepare fiscal year-end tax provision analysis; • · Process tax adjustments on securities identified by a Fund that require such treatment; • · Prepare ROCSOP adjusting entries; and • · Prepare financial statement footnote disclosures. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • · Excise Tax Distributions Calculations • · Prepare calendar year tax distribution analysis; • · Process tax adjustments on securities identified by a Fund that require such treatment; and • · Prepare annual tax-based distribution estimate for each Fund. • BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • · 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 Positions • 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, (iiipapers,(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.

Tax Services. BNY Mellon shall provide the following tax services for each Fund: • ∎ Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by a Fund that require such treatment; • Prepare ROCSOP adjusting entries; and • Prepare financial statement footnote disclosures. • ∎ BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • ∎ Excise Tax Distributions Calculations • Prepare calendar year tax distribution analysis; • Process tax adjustments on securities identified by a Fund that require such treatment; and • Prepare annual tax-based distribution estimate for each Fund. • ∎ BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • ∎ 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 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.

Tax Services. BNY Mellon shall provide the following tax services for each the Fund: • · Tax Provision Preparation • · Prepare fiscal year-end tax provision analysis; • · Process tax adjustments on securities identified by a the Fund that require such treatment; • · Prepare ROCSOP adjusting entries; and • · Prepare financial statement footnote disclosures. • · BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • · Excise Tax Distributions Calculations • · Prepare calendar year tax distribution analysis; • · Process tax adjustments on securities identified by a the Fund that require such treatment; and • · Prepare annual tax-based distribution estimate for each the Fund. • · BNY Mellon is not responsible for the identification of securities requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund or Fund’s management. BNY Mellon is responsible for processing such identified securities, in accordance with U.S. tax laws and regulations. • · 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 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.

Tax Services. BNY Mellon shall provide the following tax services for each Fundthe Trust: • Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by a Fund the Trust that require such treatment; • Prepare ROCSOP adjusting entries; and • Prepare financial statement footnote disclosures. • BNY Mellon is not responsible for the identification of securities assets requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund Trust or FundTrust’s management. BNY Mellon is responsible for processing such identified securitiesassets, in accordance with U.S. tax laws and regulations. • Excise Tax Distributions Calculations • Prepare calendar year tax distribution analysis; • Process tax adjustments on securities Other Trust Assets identified by a Fund the Trust that require such treatment; and • Prepare annual tax-based distribution estimate for each Fundthe Trust. • BNY Mellon is not responsible for the identification of securities assets requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Fund Trust or FundTrust’s management. BNY Mellon is responsible for processing such identified securitiesassets, in accordance with U.S. tax laws and regulations. • Other Tax Services • Prepare for execution and filing, the federal and state income and excise tax returns; and • Prepare year-end Investment Company Institute broker/dealer reporting and prepare fund Trust 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 Positions 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, and (iviii) 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.