ContractAgreement and Plan of Reorganization • October 29th, 2010 • Voyageur Mutual Funds Iii
Contract Type FiledOctober 29th, 2010 Company
ContractAgreement and Plan of Reorganization • October 19th, 2010 • Delaware Group Equity Funds Iv
Contract Type FiledOctober 19th, 2010 Company
Re: Agreement and Plan of Reorganization, made as of the 20th day of May, 2010 (the “Agreement”), by and between Delaware Group Equity Funds IV, a statutory trust created under the laws of the State of Delaware (“Acquiring Trust”), on behalf of its...Agreement and Plan of Reorganization • June 4th, 2010 • Delaware Group Equity Funds Iv
Contract Type FiledJune 4th, 2010 CompanyYou have requested our opinion concerning certain federal income tax consequences of the reorganization of the Acquired Fund (the “Reorganization”), which will consist of: (i) the acquisition by Acquiring Trust, on behalf of Acquiring Fund, of substantially all of the property, assets and goodwill of Acquired Fund in exchange solely for (a) shares of beneficial interest, without par value, of Acquiring Fund – Class A (“Acquiring Fund Class A Shares”), (b) shares of beneficial interest, without par value, of Acquiring Fund – Class B (“Acquiring Fund Class B Shares”), (c) shares of beneficial interest, without par value, of Acquiring Fund – Class C (“Acquiring Fund Class C Shares”), (d) shares of beneficial interest, without par value, of Acquiring Fund – Class R (“Acquiring Fund Class R Shares”), and (e) shares of beneficial interest, without par value, of Acquiring Fund – Institutional Class (“Acquiring Fund Institutional Class Shares” and, together with Acquiring Fund Class A Shares,
ContractAgreement and Plan of Reorganization • May 28th, 2010 • Voyageur Mutual Funds Iii
Contract Type FiledMay 28th, 2010 Company