SUB-ITEM 77M
MERGERS
AIM COUNSELOR SERIES TRUST (INVESCO COUNSELOR SERIES TRUST)
INVESCO FUNDAMENTAL VALUE FUND TO INVESCO XXX XXXXXX GROWTH AND INCOME FUND
On October 27, 2010, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") approved an Agreement and Plan of
Reorganization (the "Agreement"). On April 14, 2011, at a Joint Special Meeting
for shareholders of Invesco Fundamental Value Fund (the "Target Fund"), an
investment portfolio of ACST, shareholders approved the Agreement that provided
for the combination of the Target Fund with Invesco Xxx Xxxxxx Growth and Income
Fund (the "Acquiring Fund"), an investment portfolio of ACST (the
"Reorganization"). Pursuant to the Agreement, on May 23, 2011, all of the assets
of the Target Fund were transferred to the Acquiring Fund. The Acquiring Fund
assumed all of the liabilities of the Target Fund and ACST issued Class A, Class
B, Class C and Class Y shares of the Acquiring Fund to the Target Fund's Class
A, Class B, Class C and Class Y shareholders, respectively. The total value of
the Acquiring Fund shares of each class that shareholders received in the
Reorganization was the same as the total value of shares of the corresponding
class of the Target Fund that shareholders held immediately prior to the
Reorganization. No sales charges or redemption fees were imposed in connection
with the Reorganization.
INVESCO LARGE CAP RELATIVE VALUE FUND TO INVESCO XXX XXXXXX GROWTH AND INCOME
FUND
On October 27, 2010, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") approved an Agreement and Plan of
Reorganization (the "Agreement"). On April 14, 2011, at a Joint Special Meeting
for shareholders of Invesco Large Cap Relative Value Fund (the "Target Fund"),
an investment portfolio of ACST, shareholders approved the Agreement that
provided for the combination of the Target Fund with Invesco Xxx Xxxxxx Growth
and Income Fund (the "Acquiring Fund"), an investment portfolio of ACST (the
"Reorganization"). Pursuant to the Agreement, on May 23, 2011, all of the assets
of the Target Fund were transferred to the Acquiring Fund. The Acquiring Fund
assumed all of the liabilities of the Target Fund and ACST issued Class A, Class
B, Class C and Class Y shares of the Acquiring Fund to the Target Fund's Class
A, Class B, Class C and Class Y shareholders, respectively. The total value of
the Acquiring Fund shares of each class that shareholders received in the
Reorganization was the same as the total value of shares of the corresponding
class of the Target Fund that shareholders held immediately prior to the
Reorganization. No sales charges or redemption fees were imposed in connection
with the Reorganization.
INVESCO BALANCED FUND TO INVESCO XXX XXXXXX EQUITY AND INCOME FUND
On October 27, 2010, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") approved an Agreement and Plan of
Reorganization (the "Agreement"). On April 14, 2011, at a Joint Special Meeting
for shareholders of Invesco Balanced Fund (the "Target Fund"), an investment
portfolio of ACST, shareholders approved the Agreement that provided for the
combination of the Target Fund with Invesco Xxx Xxxxxx Equity and Income Fund
(the "Acquiring Fund"), an investment portfolio of ACST (the "Reorganization").
Pursuant to the Agreement, on May 23, 2011, all of the assets of the Target Fund
were transferred to the Acquiring Fund. The Acquiring Fund assumed all of the
liabilities of the Target Fund and ACST issued Class A, Class B, Class C and
Class Y shares of the Acquiring Fund to the Target Fund's Class A, Class B,
Class C and Class Y shareholders, respectively. The total value of the Acquiring
Fund shares of each class that shareholders received in the Reorganization was
the same as the total value of shares of the corresponding class of the Target
Fund
that shareholders held immediately prior to the Reorganization. No sales
charges or redemption fees were imposed in connection with the Reorganization.
INVESCO BASIC BALANCED FUND TO INVESCO XXX XXXXXX EQUITY AND INCOME FUND
On October 27, 2010, the Board of Trustees of AIM Funds Group (Invesco
Funds Group) ("AFG") approved an Agreement and Plan of Reorganization (the
"Agreement"). On April 14, 2011, at a Joint Special Meeting for shareholders of
Invesco Basic Balanced Fund (the "Target Fund"), an investment portfolio of AFG,
shareholders approved the Agreement that provided for the combination of the
Target Fund with Invesco Xxx Xxxxxx Equity and Income Fund (the "Acquiring
Fund"), an investment portfolio of AIM Counselor Series Trust (Invesco Counselor
Series Trust) ("ACST") (the "Reorganization"). Pursuant to the Agreement, on May
23, 2011, all of the assets of the Target Fund were transferred to the Acquiring
Fund. The Acquiring Fund assumed all of the liabilities of the Target Fund and
ACST issued Class A shares of the Acquiring Fund to the Target Fund's Class A
shareholders, Class B shares of the Acquiring Fund to the Target Fund's Class B
shareholders, Class C shares of the Acquiring Fund to the Target Fund's Class C
shareholders, Class R shares of the Acquiring Fund to the Target Fund's Class R
shareholders, Class Y shares of the Acquiring Fund to the Target Fund's Class Y
shareholders, Class A shares of the Acquiring Fund to the Target Fund's Investor
Class shareholders and Institutional Class shares of the Acquiring Fund to the
Target Fund's Institutional Class shareholders. The total value of the Acquiring
Fund shares of each class that shareholders received in the Reorganization was
the same as the total value of shares of the corresponding class of the Target
Fund that shareholders held immediately prior to the Reorganization. No sales
charges or redemption fees were imposed in connection with the Reorganization.
INVESCO SELECT EQUITY FUND TO INVESCO STRUCTURED CORE FUND
On October 27, 2010, the Board of Trustees of AIM Funds Group (Invesco
Funds Group) ("AFG") approved an Agreement and Plan of Reorganization (the
"Agreement"). On April 14, 2011, at a Joint Special Meeting for shareholders of
Invesco Select Equity Fund (the "Target Fund"), an investment portfolio of AFG,
shareholders approved the Agreement that provided for the combination of the
Target Fund with Invesco Structured Core Fund (the "Acquiring Fund"), an
investment portfolio of AIM Counselor Series Trust (Invesco Counselor Series
Trust) ("ACST") (the "Reorganization"). Pursuant to the Agreement, on May 23,
2011, all of the assets of the Target Fund were transferred to the Acquiring
Fund. The Acquiring Fund assumed all of the liabilities of the Target Fund and
ACST issued Class A, Class B, Class C and Class Y shares of the Acquiring Fund
to the Target Fund's Class A, Class B, Class C and Class Y shareholders,
respectively. The total value of the Acquiring Fund shares of each class that
shareholders received in the Reorganization was the same as the total value of
shares of the corresponding class of the Target Fund that shareholders held
immediately prior to the Reorganization. No sales charges or redemption fees
were imposed in connection with the Reorganization.
INVESCO XXX XXXXXX EQUITY PREMIUM INCOME FUND TO INVESCO STRUCTURED CORE FUND
On October 27, 2010, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") approved an Agreement and Plan of
Reorganization (the "Agreement"). On April 14, 2011, at a Joint Special Meeting
for shareholders of Invesco Xxx Xxxxxx Equity Premium Income Fund (the "Target
Fund"), an investment portfolio of ACST, shareholders approved the Agreement
that provided for the combination of the Target Fund with Invesco Structured
Core Fund (the "Acquiring Fund"), an investment portfolio of ACST (the
"Reorganization"). Pursuant to the Agreement, on May 23, 2011, all of the assets
of the Target Fund were transferred to the Acquiring Fund. The Acquiring Fund
assumed all of the liabilities of the Target Fund and ACST issued Class A, Class
B, Class C and Class Y shares of the Acquiring Fund to the Target Fund's Class
A, Class B, Class C and Class Y shareholders, respectively. The total value of
the Acquiring Fund shares of each class that shareholders received in the
Reorganization was the same as the total value of shares of the
corresponding class of the Target Fund that shareholders held immediately prior
to the Reorganization. No sales charges or redemption fees were imposed in
connection with the Reorganization.
INVESCO LARGE CAP GROWTH FUND TO INVESCO XXX XXXXXX AMERICAN FRANCHISE FUND
On October 27, 2010, the Board of Trustees of AIM Equity Funds (Invesco
Equity Funds) ("AEF") approved an Agreement and Plan of Reorganization (the
"Agreement"). On April 14, 2011, at a Joint Special Meeting for shareholders of
Invesco Large Cap Growth Fund (the "Target Fund"), an investment portfolio of
AEF, shareholders approved the Agreement that provided for the combination of
the Target Fund with Invesco Xxx Xxxxxx American Franchise Fund (the "Acquiring
Fund"), an investment portfolio of AIM Counselor Series Trust (Invesco Counselor
Series Trust) ("ACST") (the "Reorganization"). Pursuant to the Agreement, on May
23, 2011, all of the assets of the Target Fund were transferred to the Acquiring
Fund. The Acquiring Fund assumed all of the liabilities of the Target Fund and
ACST issued Class A shares of the Acquiring Fund to the Target Fund's Class A
shareholders, Class B shares of the Acquiring Fund to the Target Fund's Class B
shareholders, Class C shares of the Acquiring Fund to the Target Fund's Class C
shareholders, Class R shares of the Acquiring Fund to the Target Fund's Class R
shareholders, Class Y shares of the Acquiring Fund to the Target Fund's Class Y
shareholders, Class A shares of the Acquiring Fund to the Target Fund's Investor
Class shareholders and Institutional Class shares of the Acquiring Fund to the
Target Fund's Institutional Class shareholders. The total value of the Acquiring
Fund shares of each class that shareholders received in the Reorganization was
the same as the total value of shares of the corresponding class of the Target
Fund that shareholders held immediately prior to the Reorganization. No sales
charges or redemption fees were imposed in connection with the Reorganization.
INVESCO XXX XXXXXX CAPITAL GROWTH FUND TO INVESCO XXX XXXXXX AMERICAN FRANCHISE
FUND
On October 27, 2010, the Board of Trustees of AIM Sector Funds (Invesco
Sector Funds) ("ASEF") approved an Agreement and Plan of Reorganization (the
"Agreement"). On April 14, 2011, at a Joint Special Meeting for shareholders of
Invesco Xxx Xxxxxx Capital Growth Fund (the "Target Fund"), an investment
portfolio of ASEF, shareholders approved the Agreement that provided for the
combination of the Target Fund with Invesco Xxx Xxxxxx American Franchise Fund
(the "Acquiring Fund"), an investment portfolio of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") (the "Reorganization"). Pursuant to
the Agreement, on May 23, 2011, all of the assets of the Target Fund were
transferred to the Acquiring Fund. The Acquiring Fund assumed all of the
liabilities of the Target Fund and ACST issued Class A, Class B, Class C, Class
R, Class Y and Institutional Class shares of the Acquiring Fund to the Target
Fund's Class A, Class B, Class C, Class R, Class Y shares and Institutional
Class shareholders, respectively. The total value of the Acquiring Fund shares
of each class that shareholders received in the Reorganization was the same as
the total value of shares of the corresponding class of the Target Fund that
shareholders held immediately prior to the Reorganization. No sales charges or
redemption fees were imposed in connection with the Reorganization.
INVESCO XXX XXXXXX ENTERPRISE FUND TO INVESCO XXX XXXXXX AMERICAN FRANCHISE FUND
On October 27, 2010, the Board of Trustees of AIM Sector Funds (Invesco
Sector Funds) ("ASEF") approved an Agreement and Plan of Reorganization (the
"Agreement"). On April 14, 2011, at a Joint Special Meeting for shareholders of
Invesco Xxx Xxxxxx Enterprise Fund (the "Target Fund"), an investment portfolio
of ASEF, shareholders approved the Agreement that provided for the combination
of the Target Fund with Invesco Xxx Xxxxxx American Franchise Fund (the
"Acquiring Fund"), an investment portfolio of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") (the "Reorganization"). Pursuant to
the Agreement, on May 23, 2011, all of the assets of the Target Fund were
transferred to the Acquiring Fund. The Acquiring Fund assumed all of the
liabilities of the Target
Fund and ACST issued Class A, Class B, Class C and Class Y shares of the
Acquiring Fund to the Target Fund's Class A, Class B, Class C and Class Y
shareholders, respectively. The total value of the Acquiring Fund shares of each
class that shareholders received in the Reorganization was the same as the total
value of shares of the corresponding class of the Target Fund that shareholders
held immediately prior to the Reorganization. No sales charges or redemption
fees were imposed in connection with the Reorganization.
INVESCO CORE BOND FUND TO INVESCO CORE PLUS BOND FUND
On October 27, 2010, the Board of Trustees of AIM Investment Securities
Funds (Invesco Investment Securities Funds) ("AIS") approved an Agreement and
Plan of Reorganization (the "Agreement"). On April 14, 2011, at a Joint Special
Meeting for shareholders of Invesco Core Bond Fund (the "Target Fund"), an
investment portfolio of AIS, shareholders approved the Agreement that provided
for the combination of the Target Fund with Invesco Core Plus Bond Fund (the
"Acquiring Fund"), an investment portfolio of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") (the "Reorganization"). Pursuant to
the Agreement, on June 6, 2011, all of the assets of the Target Fund were
transferred to the Acquiring Fund. The Acquiring Fund assumed all of the
liabilities of the Target Fund and ACST issued Class A, Class B, Class C, Class
R, Class Y and Institutional Class shares of the Acquiring Fund to the Target
Fund's Class A, Class B, Class C, Class R, Class Y and Institutional Class
shareholders, respectively. The total value of the Acquiring Fund shares of each
class that shareholders received in the Reorganization was the same as the total
value of shares of the corresponding class of the Target Fund that shareholders
held immediately prior to the Reorganization. No sales charges or redemption
fees were imposed in connection with the Reorganization.
INVESCO XXX XXXXXX CORE PLUS FIXED INCOME FUND TO INVESCO CORE PLUS BOND FUND
On October 27, 2010, the Board of Trustees of AIM Investment Securities
Funds (Invesco Investment Securities Funds) ("AIS") approved an Agreement and
Plan of Reorganization (the "Agreement"). On April 14, 2011, at a Joint Special
Meeting for shareholders of Invesco Xxx Xxxxxx Core Plus Fixed Income Fund (the
"Target Fund"), an investment portfolio of AIS, shareholders approved the
Agreement that provided for the combination of the Target Fund with Invesco Core
Plus Bond Fund (the "Acquiring Fund"), an investment portfolio of AIM Counselor
Series Trust (Invesco Counselor Series Trust) ("ACST") (the "Reorganization").
Pursuant to the Agreement, on June 6, 2011, all of the assets of the Target Fund
were transferred to the Acquiring Fund. The Acquiring Fund assumed all of the
liabilities of the Target Fund and ACST issued Class A, Class B, Class C and
Class Y shares of the Acquiring Fund to the Target Fund's Class A, Class B,
Class C and Class Y shareholders, respectively. The total value of the Acquiring
Fund shares of each class that shareholders received in the Reorganization was
the same as the total value of shares of the corresponding class of the Target
Fund that shareholders held immediately prior to the Reorganization. No sales
charges or redemption fees were imposed in connection with the Reorganization.
INVESCO XXX XXXXXX CALIFORNIA INSURED TAX FREE FUND TO INVESCO CALIFORNIA
TAX-FREE INCOME FUND
On October 27, 2010, the Board of Trustees of AIM Tax-Exempt Funds (Invesco
Tax-Exempt Funds) ("XXXX") approved an Agreement and Plan of Reorganization (the
"Agreement"). On April 14, 2011, at a Special Meeting for shareholders of
Invesco Xxx Xxxxxx California Insured Tax Free Fund (the "Target Fund"), an
investment portfolio of XXXX, shareholders approved the Agreement that provided
for the combination of the Target Fund with Invesco California Tax-Free Income
Fund (the "Acquiring Fund"), an investment portfolio of AIM Counselor Series
Trust (Invesco Counselor Series Trust) ("ACST") (the "Reorganization"). Pursuant
to the Agreement, on June 6, 2011, all of the assets of the Target Fund were
transferred to the Acquiring Fund. The Acquiring Fund assumed all of the
liabilities of the Target Fund
and ACST issued Class A, Class B, Class C and Class Y shares of the
Acquiring Fund to the Target Fund's Class A, Class B, Class C and Class Y
shareholders, respectively. The total value of the Acquiring Fund shares of each
class that shareholders received in the Reorganization was the same as the total
value of shares of the corresponding class of the Target Fund that shareholders
held immediately prior to the Reorganization. No sales charges or redemption
fees were 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).
