Stradley Ronon Stevens & Young, LLP 2005 Market Street, Suite 2600 Philadelphia, PA 19103 Telephone 215.564.8000 Fax 215.564.8120 www.stradley.com
|
Xxxxxxxx Xxxxx Xxxxxxx & Xxxxx, LLP
0000 Xxxxxx Xxxxxx, Xxxxx 0000
Xxxxxxxxxxxx, XX 00000
Telephone 000.000.0000
Fax 000.000.0000
xxx.xxxxxxxx.xxx | |
May 24, 2019
Boards of Trustees of the AIM (Invesco) Trusts as provided on Exhibit A
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Boards of Trustees of the Xxxxxxxxxxx Funds as provided on Exhibit A
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
| Re: | Agreement and Plan of Reorganization (“Agreement”) dated as of May 22, 2019 by and among each of the Xxxxxxxxxxx open-end registered investment companies identified as a Target Entity on Exhibit A thereto (each a “Target Entity”) separately, where applicable, on behalf of its respective series identified on Exhibit A thereto (each a “Target Fund”); and (ii) each of the Invesco open-end registered investment companies identified as an Acquiring Entity on Exhibit A thereto (each an “Acquiring Entity”), separately on behalf of its respective series identified on Exhibit A thereto (each an “Acquiring Fund”) |
Ladies and Gentlemen:
You have requested our opinion as to certain federal income tax consequences of the Reorganizations set forth on Exhibit B, attached hereto, of the Target Funds, pursuant to which: (i) the Acquiring Fund will acquire the Assets and Liabilities of the Target Fund in exchange for the corresponding class or classes of shares (as applicable) of the Acquiring Fund of equal value to the net assets of the Target Fund being acquired, and (ii) the Target Fund will distribute such shares of the Acquiring Fund to shareholders of the corresponding class of the Target Fund, in connection with the liquidation of the Target Fund, all upon the terms and conditions of the Agreement (each such transaction, a “Reorganization” and collectively, the “Reorganizations”). Each Acquiring Fund is, and will be immediately prior to Closing, a shell series, without assets (other than seed capital) or liabilities, created solely for the purpose of acquiring the Assets and Liabilities of the Target Fund. Capitalized terms not otherwise defined herein shall have the meanings assigned to them in the Agreement.
In rendering our opinion, we have reviewed and relied upon: (a) a copy of the executed Agreement, dated as of May 22, 2019; (b) the Joint Proxy Statement/Prospectus provided to
May 24, 2019
Page 2
shareholders of the Target Funds dated February 13, 2019; (c) certain representations concerning the Reorganization made to us by the Acquiring Entities, on behalf of the Acquiring Funds, and the Target Entities, on behalf of the Target Funds, where applicable, and the Target Funds in letters dated May 24, 2019 (the “Representation Letters”); (d) all other documents, financial and other reports and corporate minutes we deemed relevant or appropriate; and (e) such statutes, regulations, rulings and decisions as we deemed material in rendering this opinion.
For purposes of this opinion, we have assumed that each Target Fund, with the exception of the C Corporation Target Fund, on the Closing Date of the Reorganization satisfies, and immediately following the Closing Date of the Reorganization, each Acquiring Fund will continue to satisfy, the requirements of Subchapter M of the Internal Revenue Code of 1986, as amended (the “Code”), for qualification as regulated investment companies. Additionally, we have assumed that the C Corporation Target Fund on the Closing Date of the Reorganization is, and immediately following the Closing Date of the Reorganization, will continue to be, classified as an association that is subject to Tax as a corporation for federal, state and local Tax purposes.
Based on the foregoing, and provided the Reorganization is carried out in accordance with the applicable laws of the State of Delaware, the terms of the Agreement and the statements in the Representation Letters for the Target Funds and the Acquiring Funds, it is our opinion that for federal income tax purposes:
1. The acquisition by the Acquiring Fund of all of the Assets of the Target Fund, as provided for in the Agreement, in exchange for the Acquiring Fund shares and the assumption by the Acquiring Fund of the Liabilities of the Target Fund, followed by the distribution by the Target Fund to its shareholders of the Acquiring Fund shares in complete liquidation of the Target Fund, will qualify as a reorganization within the meaning of Section 368(a)(1)(F) of the Code, and the Target Fund and the Acquiring Fund each will be a “party to the reorganization” within the meaning of Section 368(b) of the Code.
2. No gain or loss will be recognized by the Target Fund upon the transfer of all of its Assets to the Acquiring Fund in exchange solely for the Acquiring Fund shares and the assumption by the Acquiring Fund of the Liabilities of the Target Fund, pursuant to Section 361(a) and Section 357(a) of the Code.
3. No gain or loss will be recognized by the Acquiring Fund upon the receipt by it of all of the Assets of the Target Fund in exchange solely for the assumption of the Liabilities of the Target Fund and issuance of the Acquiring Fund shares pursuant to Section 1032(a) of the Code.
4. No gain or loss will be recognized by the Target Fund upon the distribution of the Acquiring Fund shares by the Target Fund to its shareholders in complete liquidation of the Target Fund pursuant to Section 361(c)(1) of the Code.
5. The tax basis of the Assets of the Target Fund received by the Acquiring Fund will be the same as the tax basis of such Assets in the hands of the Target Fund immediately prior to the transfer pursuant to Section 362(b) of the Code.
May 24, 2019
Page 3
6. The holding periods of the Assets of the Target Fund in the hands of the Acquiring Fund will include the periods during which such Assets were held by the Target Fund pursuant to Section 1223(2) of the Code.
7. No gain or loss will be recognized by the shareholders of the Target Fund upon the exchange of all of their Target Fund shares for the Acquiring Fund shares (including fractional shares to which they may be entitled), pursuant to Section 354(a) of the Code.
8. The aggregate tax basis of the Acquiring Fund shares to be received by each shareholder of the Target Fund (including fractional shares to which they may be entitled) will be the same as the aggregate tax basis of the Target Fund shares exchanged therefor pursuant to Section 358(a)(1) of the Code.
9. The holding period of the Acquiring Fund shares received by a shareholder of the Target Fund (including fractional shares to which they may be entitled) will include the holding period of the Target Fund shares exchanged therefor, provided that the shareholder held such Target Fund shares as a capital asset on the date of the Reorganization pursuant to Section 1223(1) of the Code.
10. For purposes of Section 381 of the Code, the Acquiring Fund will succeed to and take into account, as of the date of the transfer as defined in Section 1.381(b)-1(b) of the regulations issued by the United States Department of the Treasury (the “Income Tax Regulations”), the items of the Target Fund described in Section 381(c) of the Code as if there had been no Reorganization, subject to the conditions and limitations specified in Sections 381, 382, 383 and 384 of the Code, if applicable, and the Income Tax Regulations promulgated thereunder.
Notwithstanding anything to the contrary herein, we express no opinion as to the effect of the Reorganization on the Target Funds, the Acquiring Funds or any Target Fund shareholders with respect to any asset as to which any gain or loss is required to be recognized for federal income tax purposes regardless of whether such transfer would otherwise be a nonrecognition transaction under the Code.
Our opinion is based upon the Code, the applicable Income Tax Regulations, the present positions of the Internal Revenue Service (the “Service”) as are set forth in published revenue rulings and revenue procedures, present administrative positions of the Service, and existing judicial decisions, all of which are subject to change either prospectively or retroactively. We do not undertake to make any continuing analysis of the facts or relevant law following the date of the Reorganization.
Our opinion is conditioned upon the performance by the Acquiring Entities, on behalf of the Acquiring Funds, and the Target Entities, on behalf of the Target Funds, where applicable, and the Target Funds, of the undertakings in the Agreement and the Representation Letters. Except as expressly set forth above, we express no other opinion to any party as to the tax consequences, whether federal, state, local or foreign, with respect to (i) the Reorganization or
May 24, 2019
Page 4
any transaction related to or contemplated by such Reorganization (or incident thereto) or (ii) the effect, if any, of the Reorganization on any other transaction and/or the effect, if any, of any such other transaction on the Reorganization.
We hereby consent to the use of this opinion as an exhibit to the registration statement of each Acquiring Fund on Form N-14, and any amendments thereto, covering the registration of the Acquiring Fund Shares under the Securities Act of 1933, as amended, to be issued in the Reorganization.
| Very truly yours, |
| /s/ Xxxxxxxx Xxxxx Xxxxxxx & Xxxxx, LLP |
| Xxxxxxxx Xxxxx Xxxxxxx & Xxxxx, LLP |
EXHIBIT A
AIM (INVESCO) BOARDS
Board of Trustees, AIM Counselor Series Trust (Invesco Counselor Series Trust)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, AIM Equity Funds (Invesco Equity Funds)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, AIM Growth Series (Invesco Growth Series)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, AIM International Mutual Funds (Invesco International Mutual Funds)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, AIM Investment Funds (Invesco Investment Funds)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, AIM Investment Securities Funds (Invesco Investment Securities Funds)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, AIM Sector Funds (Invesco Sector Funds)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, AIM Variable Insurance Funds (Invesco Variable Insurance Funds)
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
Board of Trustees, Short-Term Investments Trust
00 Xxxxxxxx Xxxxx, Xxxxx 0000, Xxxxxxx, XX 00000
XXXXXXXXXXX BOARDS
Board of Trustees, Xxxxxxxxxxx Capital Appreciation Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Discovery Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Equity Income Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Real Estate Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Rochester Short Duration High Yield Municipal Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Senior Floating Rate Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Senior Floating Rate Plus Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Exhibit A, Page 1
Board of Trustees, Xxxxxxxxxxx Short Term Municipal Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Dividend Opportunity Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Main Street All Cap Fund®
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Main Street Funds
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Rising Dividends Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx International Diversified Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Main Street Mid Cap Fund®
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Main Street Small Cap Fund®
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Portfolio Series
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Global Focus Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Global Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Global Multi-Asset Growth Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Global Opportunities Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx International Equity Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx International Growth Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx International Small-Mid Company Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Capital Income Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Developing Markets Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Discovery Mid Cap Growth Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Emerging Markets Innovators Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Exhibit A, Page 2
Board of Trustees, Xxxxxxxxxxx Emerging Markets Local Debt Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Quest for Value Funds
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Global Multi-Asset Income Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Global Strategic Income Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx International Bond Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Macquarie Global Infrastructure Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, OFI SteelPath Series Trust
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx SteelPath MLP Funds Trust
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx SteelPath Panoramic Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Integrity Funds
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Global High Yield Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Government Cash Reserves
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Government Money Market Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Intermediate Income Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Limited-Term Bond Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Limited-Term Government Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Ultra-Short Duration Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, OFI Funds Trust
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Gold & Special Minerals Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Small Cap Value Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Exhibit A, Page 3
Board of Trustees, Xxxxxxxxxxx Series Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Intermediate Term Municipal Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Municipal Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Rochester AMT-Free Municipal Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Rochester AMT-Free New York Municipal Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Rochester California Municipal Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Rochester Limited Term California Municipal Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Rochester® Portfolio Series
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Rochester Fund Municipals
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Multi-State Municipal Trust
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Variable Account Funds
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Board of Trustees, Xxxxxxxxxxx Institutional Government Money Market Fund
0000 Xxxxx Xxxxxx Xxx, Xxxxxxxxxx, XX 00000
Exhibit A, Page 4
EXHIBIT B
CHART OF REORGANIZATIONS
| Acquiring Fund and Acquiring Entity (and share classes) |
Corresponding Target Fund and Target Entity (and share classes) | |||
| AIM Counselor Series Trust (Invesco Counselor Series Trust) | ||||
| Invesco Xxxxxxxxxxx Capital Appreciation Fund, a series of AIM Counselor Series Trust (Invesco Counselor Series Trust) |
Xxxxxxxxxxx Capital Appreciation Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Discovery Fund, a series of AIM Counselor Series Trust (Invesco Counselor Series Trust) |
Xxxxxxxxxxx Discovery Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Equity Income Fund, a series of AIM Counselor Series Trust (Invesco Counselor Series Trust) |
Xxxxxxxxxxx Equity Income Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Real Estate Fund, a series of AIM Counselor Series Trust (Invesco Counselor Series Trust) |
Xxxxxxxxxxx Real Estate Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
Exhibit B, Page 1
| Invesco Xxxxxxxxxxx Rochester® Short Duration High Yield Municipal Fund, a series of AIM Counselor Series Trust (Invesco Counselor Series Trust) |
Xxxxxxxxxxx Rochester® Short Duration High Yield Municipal Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Senior Floating Rate Fund, a series of AIM Counselor Series Trust (Invesco Counselor Series Trust) |
Xxxxxxxxxxx Senior Floating Rate Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Senior Floating Rate Plus Fund, a series of AIM Counselor Series Trust (Invesco Counselor Series Trust) |
Xxxxxxxxxxx Senior Floating Rate Plus Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Short Term Municipal Fund, a series of AIM Counselor Series Trust (Invesco Counselor Series Trust) |
Xxxxxxxxxxx Short Term Municipal Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| AIM Equity Funds (Invesco Equity Funds) | ||||
| Invesco Xxxxxxxxxxx Dividend Opportunity Fund, a series of AIM Equity Funds (Invesco Equity Funds) |
Xxxxxxxxxxx Dividend Opportunity Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Main Street All Cap Fund®, a series of AIM Equity Funds (Invesco Equity Funds) |
Xxxxxxxxxxx Main Street All Cap Fund® | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
Exhibit B, Page 2
| Invesco Xxxxxxxxxxx Main Street Fund®, a series of AIM Equity Funds (Invesco Equity Funds) |
Xxxxxxxxxxx Main Street Fund®, a series of Xxxxxxxxxxx Main Street Funds | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Rising Dividends Fund, a series of AIM Equity Funds (Invesco Equity Funds) |
Xxxxxxxxxxx Rising Dividends Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| AIM Growth Series (Invesco Growth Series) | ||||
| Invesco Xxxxxxxxxxx International Diversified Fund, a series of AIM Growth Series (Invesco Growth Series) |
Xxxxxxxxxxx International Diversified Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Main Street Mid Cap Fund®, a series of AIM Growth Series (Invesco Growth Series) |
Xxxxxxxxxxx Main Street Mid Cap Fund® | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Main Street Small Cap Fund®, a series of AIM Growth Series (Invesco Growth Series) |
Xxxxxxxxxxx Main Street Small Cap Fund® | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
Exhibit B, Page 3
| Invesco Xxxxxxxxxxx Mid Cap Value Fund, a series of AIM Growth Series (Invesco Growth Series) |
Xxxxxxxxxxx Mid Cap Value Fund, a series of Xxxxxxxxxxx Quest for Value Funds | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Portfolio Series: Active Allocation Fund, a series of AIM Growth Series (Invesco Growth Series) |
Xxxxxxxxxxx Portfolio Series: Active Allocation Fund, a series of Xxxxxxxxxxx Portfolio Series | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Portfolio Series: Conservative Investor Fund, a series of AIM Growth Series (Invesco Growth Series) |
Xxxxxxxxxxx Portfolio Series: Conservative Investor Fund, a series of Xxxxxxxxxxx Portfolio Series | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Portfolio Series: Growth Investor Fund, a series of AIM Growth Series (Invesco Growth Series) |
Xxxxxxxxxxx Portfolio Series: Growth Investor Fund, a series of Xxxxxxxxxxx Portfolio Series | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Portfolio Series: Moderate Investor Fund, a series of AIM Growth Series (Invesco Growth Series) |
Xxxxxxxxxxx Portfolio Series: Moderate Investor Fund, a series of Xxxxxxxxxxx Portfolio Series | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
Exhibit B, Page 4
| AIM International Mutual Funds (Invesco International Mutual Funds) | ||||
| Invesco Xxxxxxxxxxx Global Focus Fund, a series of AIM International Mutual Funds (Invesco International Mutual Funds) |
Xxxxxxxxxxx Global Focus Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Global Fund, a series of AIM International Mutual Funds (Invesco International Mutual Funds) |
Xxxxxxxxxxx Global Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Global Multi-Asset Growth Fund, a series of AIM International Mutual Funds (Invesco International Mutual Funds) |
Xxxxxxxxxxx Global Multi-Asset Growth Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Global Opportunities Fund, a series of AIM International Mutual Funds (Invesco International Mutual Funds) |
Xxxxxxxxxxx Global Opportunities Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx International Equity Fund, a series of AIM International Mutual Funds (Invesco International Mutual Funds) |
Xxxxxxxxxxx International Equity Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
Exhibit B, Page 5
| Invesco Xxxxxxxxxxx International Growth Fund, a series of AIM International Mutual Funds (Invesco International Mutual Funds) |
Xxxxxxxxxxx International Growth Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx International Small-Mid Company Fund, a series of AIM International Mutual Funds (Invesco International Mutual Funds) |
Xxxxxxxxxxx International Small-Mid Company Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| AIM Investment Funds (Invesco Investment Funds) | ||||
| Invesco Xxxxxxxxxxx Capital Income Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Capital Income Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Developing Markets Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Developing Markets Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Discovery Mid Cap Growth Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Discovery Mid Cap Growth Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
Exhibit B, Page 6
| Invesco Xxxxxxxxxxx Emerging Markets Innovators Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Emerging Markets Innovators Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Emerging Markets Local Debt Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Emerging Markets Local Debt Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Fundamental Alternatives Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Fundamental Alternatives Fund, a series of Xxxxxxxxxxx Quest for Value Funds | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Global Allocation Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Global Allocation Fund a series of Xxxxxxxxxxx Quest for Value Funds | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Global Multi-Asset Income Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Global Multi-Asset Income Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Global Strategic Income Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Global Strategic Income Fund | |||
Exhibit B, Page 7
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Global Unconstrained Bond Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Global Unconstrained Bond Fund, a series of Xxxxxxxxxxx Integrity Funds | |||
| Class A |
Class A | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx International Bond Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx International Bond Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Macquarie Global Infrastructure Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Macquarie Global Infrastructure Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Preferred Securities and Income Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Preferred Securities and Income Fund, a series of Xxxxxxxxxxx Integrity Funds | |||
| Class A |
Class A | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx SteelPath MLP & Energy Infrastructure Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx SteelPath MLP & Energy Infrastructure Fund, a series of OFI SteelPath Series Trust | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
Exhibit B, Page 8
| Invesco Xxxxxxxxxxx SteelPath MLP Alpha Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx SteelPath MLP Alpha Fund, a series of Xxxxxxxxxxx SteelPath MLP Funds Trust | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx SteelPath MLP Alpha Plus Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx SteelPath MLP Alpha Plus Fund, a series of Xxxxxxxxxxx SteelPath MLP Funds Trust | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx SteelPath MLP Income Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx SteelPath MLP Income Fund, a series of Xxxxxxxxxxx SteelPath MLP Funds Trust | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx SteelPath MLP Select 40 Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx SteelPath MLP Select 40 Fund, a series of Xxxxxxxxxxx SteelPath MLP Funds Trust | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y and Class W | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx SteelPath Panoramic Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx SteelPath Panoramic Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Total Return Bond Fund, a series of AIM Investment Funds (Invesco Investment Funds) |
Xxxxxxxxxxx Total Return Bond Fund, a series of Xxxxxxxxxxx Integrity Funds | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
Exhibit B, Page 9
| AIM Investment Securities Funds (Invesco Investment Securities Funds) | ||||
| Invesco Xxxxxxxxxxx Global High Yield Fund, a series of AIM Investment Securities Funds (Invesco Investment Securities Funds) |
Xxxxxxxxxxx Global High Yield Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Government Cash Reserves Fund, a series of AIM Investment Securities Funds (Invesco Investment Securities Funds) |
Xxxxxxxxxxx Government Cash Reserves | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Invesco Xxxxxxxxxxx Government Money Market Fund, a series of AIM Investment Securities Funds (Invesco Investment Securities Funds) |
Xxxxxxxxxxx Government Money Market Fund | |||
| Class Y |
Class A | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Intermediate Income Fund, a series of AIM Investment Securities Funds (Invesco Investment Securities Funds) |
Xxxxxxxxxxx Intermediate Income Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Limited-Term Bond Fund, a series of AIM Investment Securities Funds (Invesco Investment Securities Funds) |
Xxxxxxxxxxx Limited-Term Bond Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Limited-Term Government Fund, a series of AIM Investment Securities Funds (Invesco Investment Securities Funds) |
Xxxxxxxxxxx Limited-Term Government Fund | |||
Exhibit B, Page 10
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Ultra-Short Duration Fund, a series of AIM Investment Securities Funds (Invesco Investment Securities Funds) |
Xxxxxxxxxxx Ultra-Short Duration Fund | |||
| Class A |
Class A | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| AIM Sector Funds (Invesco Sector Funds) | ||||
| Invesco OFI Pictet Global Environmental Solutions Fund, a series of AIM Sector Funds (Invesco Sector Funds) |
OFI Pictet Global Environmental Solutions Fund, a series of OFI Funds Trust | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Gold & Special Minerals Fund, a series of AIM Sector Funds (Invesco Sector Funds) |
Xxxxxxxxxxx Gold & Special Minerals Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Small Cap Value Fund, a series of AIM Sector Funds (Invesco Sector Funds) |
Xxxxxxxxxxx Small Cap Value Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| Invesco Xxxxxxxxxxx Value Fund, a series of AIM Sector Funds (Invesco Sector Funds) |
Xxxxxxxxxxx Value Fund, a series of Xxxxxxxxxxx Series Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class R |
Class R | |||
| Class Y |
Class Y | |||
| Class R6 |
Class I | |||
| AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) | ||||
Exhibit B, Page 11
| Invesco Xxxxxxxxxxx Intermediate Term Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Intermediate Term Municipal Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Municipal Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® AMT-Free Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® AMT-Free Municipal Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® AMT-Free New York Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® AMT-Free New York Municipal Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® California Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® California Municipal Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® High Yield Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® High Yield Municipal Fund, a series of Xxxxxxxxxxx Multi-State Municipal Trust | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® Limited Term California Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® Limited Term California Municipal Fund | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
Exhibit B, Page 12
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® Limited Term New York Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® Limited Term New York Municipal Fund, a series of Rochester® Portfolio Series | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® Municipals Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® Fund Municipals | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® New Jersey Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® New Jersey Municipal Fund, a series of Xxxxxxxxxxx Multi-State Municipal Trust | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| Invesco Xxxxxxxxxxx Rochester® Pennsylvania Municipal Fund, a series of AIM Tax-Exempt Funds (Invesco Tax-Exempt Funds) |
Xxxxxxxxxxx Rochester® Pennsylvania Municipal Fund, a series of Xxxxxxxxxxx Multi-State Municipal Trust | |||
| Class A |
Class A | |||
| Class C |
Class C | |||
| Class Y |
Class Y | |||
| AIM Variable Insurance Funds (Invesco Variable Insurance Funds) | ||||
| Invesco Xxxxxxxxxxx V.I. Capital Appreciation Fund, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Capital Appreciation Fund/VA, a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Series II |
Service | |||
| Invesco Xxxxxxxxxxx V.I. Conservative Balanced Fund, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Conservative Balanced Fund/VA, a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Series II |
Service | |||
Exhibit B, Page 13
| Invesco Xxxxxxxxxxx V.I. Discovery Mid Cap Growth Fund, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Discovery Mid Cap Growth Fund/VA, a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Series II |
Service | |||
| Invesco Xxxxxxxxxxx V.I. Global Fund, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Global Fund/VA, a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Series II |
Service | |||
| Invesco Xxxxxxxxxxx V.I. Global Strategic Income Fund, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Global Strategic Income Fund/VA a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Series II |
Service | |||
| Invesco Xxxxxxxxxxx V.I. Government Money Fund, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Government Money Fund/VA a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Invesco Xxxxxxxxxxx V.I. International Growth Fund, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx International Growth Fund/VA a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Series II |
Service | |||
| Invesco Xxxxxxxxxxx V.I. Main Street Fund®, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Main Street Fund®/VA, a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Series II |
Service | |||
| Invesco Xxxxxxxxxxx V.I. Main Street Small Cap Fund®, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Main Street Small Cap Fund®/VA, a series of Xxxxxxxxxxx Variable Account Funds | |||
| Series I |
Non-Service | |||
| Series II |
Service | |||
| Invesco Xxxxxxxxxxx V.I. Total Return Bond Fund, a series of AIM Variable Insurance Funds (Invesco Variable Insurance Funds) |
Xxxxxxxxxxx Total Return Bond Fund/VA, a series of Xxxxxxxxxxx Variable Account Funds | |||
Exhibit B, Page 14
| Series I |
Non-Service | |||
| Series II |
Service | |||
| Short-Term Investments Trust | ||||
| Invesco Xxxxxxxxxxx Institutional Government Money Market Fund, a series of Short-Term Investments Trust |
Xxxxxxxxxxx Institutional Government Money Market Fund | |||
| Institutional |
Class E | |||
| Institutional |
Class L | |||
| Private Investment Class |
Class P | |||
Exhibit B, Page 15
