SUB-ITEM 77M
MERGERS
AIM COUNSELOR SERIES TRUST (INVESCO COUNSELOR SERIES TRUST)
XXXXXX XXXXXXX BALANCED FUND TO INVESCO BALANCED FUND
On December 1, 2009, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) (formerly known as AIM Counselor Series Trust)
("ACST") approved an Agreement and Plan of Reorganization (the "Agreement"). On
May 11, 2010, at a Special Meeting for shareholders of Xxxxxx Xxxxxxx Balanced
Fund (the "Fund"), shareholders approved the Agreement that provided for the
combination of the Fund with Invesco Balanced Fund, (the "Acquiring Fund"), an
investment portfolio of ACST (the "Reorganization"). Pursuant to the Agreement,
on June 1, 2010, all of the assets of the Fund were transferred to the Acquiring
Fund. The Acquiring Fund assumed all of the liabilities of the Fund, and ACST
issued Class A shares of the Acquiring Fund to the Fund's Class A shareholders,
Class B shares of the Acquiring Fund to the Fund's Class B shareholders, Class C
shares of Acquiring Fund to the Fund's Class C shareholders, and Class Y shares
of the Acquiring Fund to the Fund's Class I shareholders. The value of each
Fund's shareholder account with the Acquiring Fund immediately after the
Reorganization was the same as the value of such shareholder's account with the
Fund immediately prior to the Reorganization. The Reorganization was structured
as a tax-free transaction. No initial sales charge was imposed in connection
with the Reorganization.
FOR A MORE DETAILED DISCUSSION ON THE REORGANIZATION, PLEASE SEE THE AGREEMENT
AND PLAN OF REORGANIZATION FILED HEREIN UNDER ITEM 77Q1(G).
