Common use of Tax Services Clause in Contracts

Tax Services. BNY Mellon shall provide the following tax services with respect to each Trust: ▪ Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by 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 Administrator or the 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 yearly tax distribution analysis; • Process tax adjustments on securities identified by the Trust that require such treatment; and • Prepare annual tax-based distribution estimate with respect to the Trust. ▪ Other Tax Services • Prepare , sign and 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 the Trust with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • Review of the 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 the 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 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 with respect to for each TrustFund: ▪ • Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by the Trust 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 Administrator Fund or the Trust or TrustFund’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 yearly calendar year tax distribution analysis; • Process tax adjustments on securities identified by the Trust 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 respect to the TrustFund 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, sign and 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 the Trust a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • Review of the Trusta 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 Trusta 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 Administrator with respect to the Trust 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 with respect to for each TrustFund: ▪ · Tax Provision Preparation • · Prepare fiscal year-end tax provision analysis; • · Process tax adjustments on securities identified by the Trust 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 Administrator or the 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 yearly calendar year tax distribution analysis; • · Process tax adjustments on securities identified by the Trust a Fund that require such treatment; and • · Prepare annual tax-based distribution estimate with respect to the Trustfor each Fund. ▪ · Other Tax Services • · Prepare for execution and filing, sign and 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 • Provisions · Documentation of all material tax positions taken by the Trust a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • · Review of the Trusta 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 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 Trusta 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 Administrator with respect to the Trust 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 with respect to for each Trust: ▪ • Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by the a 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 Administrator 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 tax distribution analysis; • Process tax adjustments on securities identified by a Trust that require such treatment; and • Prepare annual tax-based distribution estimate for each 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 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 yearly tax distribution analysis; • Process tax adjustments on securities identified by the Trust that require such treatment; and • Prepare annual tax-based distribution estimate with respect to the Trust. ▪ Other Tax Services • Prepare for execution and filing, sign and file the federal and state income and excise tax returns; • Prepare year-end Investment Company Institute broker/dealer primary 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. • 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 Provisions • Documentation of all material tax positions taken by the a Trust with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • Review of the a 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 the a Trust; • 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 Administrator with respect to the applicable 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 with respect to each Trustfor the Fund: ▪ · Tax Provision Preparation • · Prepare fiscal year-end tax provision analysis; • · Process tax adjustments on securities identified by the Trust 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 Administrator Fund or the Trust or TrustFund’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 yearly calendar year tax distribution analysis; • · Process tax adjustments on securities identified by the Trust Fund that require such treatment; and • · Prepare annual tax-based distribution estimate for 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 respect to the TrustFund 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, sign and file 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 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 the Trust Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • · Review of the TrustFund’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 TrustFund; • · 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 Administrator with respect to the Trust 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 with respect to each for the Trust: ▪ • Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by 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 Administrator or the Trust or Trust’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 yearly calendar year tax distribution analysis; • Process tax adjustments on securities Other Trust Assets identified by the Trust that require such treatment; and • Prepare annual tax-based distribution estimate with respect to for the Trust. ▪ • BNY Mellon is not responsible for the identification of assets requiring U.S. tax treatment that differs from treatment under U.S. generally accepted accounting principles; this responsibility resides with the Trust or Trust’s management. BNY Mellon is responsible for processing such identified assets, in accordance with U.S. tax laws and regulations. • Other Tax Services • Prepare for execution and filing, sign and file the federal and state income and excise tax returns; and • Prepare year-end Investment Company Institute broker/dealer primary 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. • 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 Provisions • Documentation of all material tax positions taken by the Trust with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • Review of the 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 papersprocedures; • 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 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 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 with respect to for each TrustFund: ▪ • Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by the Trust 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 Administrator Fund or the Trust or TrustFund’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 yearly calendar year tax distribution analysis; • Process tax adjustments on securities identified by the Trust 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 respect to the TrustFund 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, sign and 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 the Trust a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • Review of the Trusta 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 Trusta 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 Administrator with respect to the Trust 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 with respect to for each TrustFund: ▪ ∎ Tax Provision Preparation • Prepare fiscal year-end tax provision analysis; • Process tax adjustments on securities identified by the Trust 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 Administrator Fund or the Trust or TrustFund’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 yearly calendar year tax distribution analysis; • Process tax adjustments on securities identified by the Trust 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 respect to the TrustFund 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, sign and 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 the Trust a Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • Review of the Trusta 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 Trusta 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 Administrator with respect to the Trust 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 with respect to each Trustfor the Fund: ▪ · Tax Provision Preparation • · Prepare fiscal year-end tax provision analysis; • · Process tax adjustments on securities identified by the Trust 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 Administrator or the 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 yearly calendar year tax distribution analysis; • · Process tax adjustments on securities identified by the Trust Fund that require such treatment; and • · Prepare annual tax-based distribution estimate with respect to for the TrustFund. ▪ · Other Tax Services • · Prepare for execution and filing, sign and 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 • Provisions · Documentation of all material tax positions taken by the Trust Fund with respect to specified fiscal years and identified to BNY Mellon (“Tax Positions”); • · Review of the TrustFund’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 TrustFund; • · 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 Administrator applicable Fund detailing such items. BNY Mellon shall provide the following fund administration services for the Fund: · Attend (telephonically) quarterly Board meetings to discuss Administrator’s report; · 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; · 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 chief financial officer of the Fund is required to provide a certification as part of the Fund’s Form N-Q or Form N-CSR filing pursuant to regulations promulgated by the SEC under Section 302 of the Xxxxxxxx-Xxxxx Act of 2002, provide a sub-certification in support of certain matters set forth in the aforementioned certification. Such sub-certification is to be in such form and relating to such matters as agreed to by BNY Mellon in advance. BNY Mellon shall be required to provide the sub-certification only during the term of the Agreement and only if it receives such cooperation as it may request to perform its investigations with respect to the Trust detailing such itemssub-certification. • The following are expressly excluded from For clarity, the Uncertain Tax Positions services: (i) assessment sub-certification is not itself a certification under the Xxxxxxxx-Xxxxx Act of risk of 2002 or under any challenge by the Internal Revenue Service other law, rule 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 adviceregulation.