SUB-ITEM 77M
MERGERS
AIM COUNSELOR SERIES TRUST (INVESCO COUNSELOR SERIES TRUST)
XXXXXX XXXXXXX EQUALLY-WEIGHTED S&P 500 FUND TO INVESCO EQUALLY-WEIGHTED S&P 500
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
Equally-Weighted S&P 500 Fund (the "Fund"), shareholders approved the Agreement
that provided for the combination of the Fund with Invesco Equally-Weighted S&P
500 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, Class Y shares of the Acquiring Fund to the
Fund's Class I shareholders and Class A shares of the Acquiring Fund to the
Fund's Class W 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 CALIFORNIA TAX-FREE INCOME FUND TO INVESCO XXX XXXXXX CALIFORNIA
TAX-FREE INCOME FUND
On December 1, 2009, the Board of Trustees of AIM Counselor Series Trust
(Invesco 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 Xxx Xxxxxx 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.
LARGE CAP RELATIVE VALUE PORTFOLIO TO INVESCO LARGE CAP RELATIVE VALUE FUND
On December 1, 2009, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") approved an Agreement and Plan of
Reorganization (the "Agreement"). On May 11, 2010, at a Special Meeting for
shareholders of Large Cap Relative Value Portfolio (the "Fund"), shareholders
approved the Agreement that provided for the combination of the Fund with
Invesco Large Cap Relative 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 P 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
SUB-ITEM 77M
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 NEW YORK TAX-FREE INCOME FUND TO INVESCO NEW YORK 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 New York
Tax-Free Income Fund (the "Fund"), shareholders approved the Agreement that
provided for the combination of the Fund with Invesco New York 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.
XXX XXXXXX EQUITY AND INCOME FUND TO INVESCO XXX XXXXXX EQUITY 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 Equity and
Income Fund (the "Fund"), shareholders approved the Agreement that provided for
the combination of the Fund with Invesco Kampen Equity 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.
FOR A MORE DETAILED DISCUSSION ON THE REORGANIZATION, PLEASE SEE THE AGREEMENT
AND PLAN OF REORGANIZATION FILED HEREIN UNDER ITEM 77Q1(G).
