SUB-ITEM 77M
MERGERS
AIM COUNSELOR SERIES TRUST (INVESCO COUNSELOR SERIES TRUST)
XXXXXX XXXXXXX CALIFORNIA TAX-FREE INCOME FUND TO INVESCO CALIFORNIA TAX-FREE
INCOME 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 California
Tax-Free Income Fund (the "Fund"), shareholders approved the Agreement that
provided for the combination of the Fund with Invesco California Tax-Free Income
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.
XXXXXX XXXXXXX DIVIDEND GROWTH SECURITIES FUND TO INVESCO DIVIDEND GROWTH
SECURITIES 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 Dividend
Growth Securities Fund (the "Fund"), shareholders approved the Agreement that
provided for the combination of the Fund with Invesco Dividend Growth Securities
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.
XXXXXX XXXXXXX FUNDAMENTAL VALUE FUND TO INVESCO FUNDAMENTAL VALUE 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
Fundamental Value Fund (the "Fund"), shareholders approved the Agreement that
provided for the combination of the Fund with Invesco Fundamental Value 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
SUB-ITEM 77M
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.
XXX XXXXXX AMERICAN FRANCHISE FUND TO INVESCO XXX XXXXXX AMERICAN FRANCHISE 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 Xxx Xxxxxx American
FRANCHISE Fund (the "Fund"), shareholders approved the Agreement that provided
for the combination of the Fund with Xxxxxxx Xxx Xxxxxx American Franchise 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.
XXX XXXXXX CORE EQUITY FUND TO INVESCO XXX XXXXXX CORE EQUITY 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 Xxx Xxxxxx Core Equity
Fund (the "Fund"), shareholders approved the Agreement that provided for the
combination of the Fund with Invesco Xxx Xxxxxx Core Equity 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, Class R shares of the Acquiring Fund to the Fund's Class R
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.
XXX XXXXXX EQUITY PREMIUM INCOME FUND TO INVESCO XXX XXXXXX EQUITY PREMIUM
INCOME 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 Xxx Xxxxxx Equity Premium
Income Fund (the "Fund"), shareholders approved the Agreement that provided for
the combination of the Fund with Invesco Xxx Xxxxxx Equity Premium Income 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
SUB-ITEM 77M
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.
XXX XXXXXX GROWTH AND INCOME FUND TO INVESCO XXX XXXXXX GROWTH AND INCOME 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 Xxx Xxxxxx Growth and
Income Fund (the "Fund"), shareholders approved the Agreement that provided for
the combination of the Fund with Invesco Xxx Xxxxxx Growth and Income 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, Class R shares of the Acquiring Fund to the Fund's Class R
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.
XXX XXXXXX PENNSYLVANIA TAX FREE INCOME FUND TO INVESCO XXX XXXXXX PENNSYLVANIA
TAX FREE INCOME 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 Xxx Xxxxxx Pennsylvania
Tax Free Income Fund (the "Fund"), shareholders approved the Agreement that
provided for the combination of the Fund with Invesco Xxx Xxxxxx Pennsylvania
Tax Free Income 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, and Class C shares of
Acquiring Fund to the Fund's Class C 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.
XXX XXXXXX SMALL CAP GROWTH FUND TO INVESCO XXX XXXXXX SMALL CAP GROWTH 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 Xxx Xxxxxx Pennsylvania
Small Cap Growth Fund (the "Fund"), shareholders approved the Agreement that
provided for the combination of the Fund with Invesco Xxx Xxxxxx Small Cap
Growth 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
SUB-ITEM 77M
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).
