SUB-ITEM 77M
MERGERS
AIM INVESTMENT FUNDS (INVESCO INVESTMENT FUNDS)
XXXXXX XXXXXXX ALTERNATIVE OPPORTUNITIES FUND TO INVESCO ALTERNATIVE
OPPORTUNITIES FUND
On December 1, 2009, the Board of Trustees of AIM Investment Funds (Invesco
Investment Funds) (formerly known as AIM Investment Funds) ("AIF") approved an
Agreement and Plan of Reorganization (the "Agreement"). On May 11, 2010, at a
Special Meeting for shareholders of Xxxxxx Xxxxxxx Alternative Opportunities
Fund (the "Fund"), shareholders approved the Agreement that provided for the
combination of the Fund with Invesco Alternative Opportunities Fund, (the
"Acquiring Fund"), an investment portfolio of AIF (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 AIF issued Class A shares of the Acquiring Fund to
the Fund's Class A and Class W 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.
XXXXXX XXXXXXX COMMODITIES ALPHA FUND TO INVESCO COMMODITIES STRATEGY FUND
On December 1, 2009, the Board of Trustees of AIM Investment Funds (Invesco
Investment Funds) (formerly known as AIM Investment Funds) ("AIF") approved an
Agreement and Plan of Reorganization (the "Agreement"). On May 11, 2010, at a
Special Meeting for shareholders of Xxxxxx Xxxxxxx Commodities Alpha Fund (the
"Fund"), shareholders approved the Agreement that provided for the combination
of the Fund with Invesco Commodities Strategy Fund, (the "Acquiring Fund"), an
investment portfolio of AIF (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 AIF
issued Class A shares of the Acquiring Fund to the Fund's Class A and Class W
shareholders, Class B shares of 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.
XXXXXX XXXXXXX HEALTH SCIENCES TRUST TO INVESCO HEALTH SCIENCES FUND
On December 1, 2009, the Board of Trustees of AIM Investment Funds (Invesco
Investment Funds) (formerly known as AIM Investment Funds) ("AIF") approved an
Agreement and Plan of Reorganization (the "Agreement"). On May 11, 2010, at a
Special Meeting for shareholders of Xxxxxx Xxxxxxx Health Sciences Trust (the
"Fund"), shareholders approved the Agreement that provided for the combination
of the Fund with Invesco Health Sciences Fund, (the "Acquiring Fund"), an
investment portfolio of AIF (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 AIF
issued Class A shares of the Acquiring Fund to the Fund's Class A shareholders,
Class B shares of 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
SUB-ITEM 77M
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).
