The Johnson Fixed Income Fund The Johnson Institutional Core Bond FundJohnson Mutual Funds Trust • August 30th, 2023
Company FiledAugust 30th, 2023Re: AGREEMENT AND PLAN OF REORGANIZATION, DATED AS OF ________, 2023 (THE "AGREEMENT"), BY AND BETWEEN JOHNSON MUTUAL FUNDS TRUST ("JOHNSON FUNDS") WITH RESPECT TO ITS SERIES, THE JOHNSON Fixed Income Fund (THE "TRANSFERRING FUND") AND ITS SERIES, THE JOHNSON Institutional Core Bond FUND (THE "ACQUIRING FUND")
c/o Northern Lights Fund Trust 4221 North 203rd Street, Suite 100 Elkhorn, NE 68022Northern Lights Fund Trust • September 23rd, 2020
Company FiledSeptember 23rd, 2020Re: AGREEMENT AND PLAN OF REORGANIZATION AND TERMINATION, DATED AS OF JULY 31, 2020 (THE "AGREEMENT"), AMONG NORTHERN LIGHTS FUND TRUST, a DELAWARE STATURORY TRUST (THE "TRUST") on behalf of ITS SERIES, TOEWS TACTICAL GROWTH ALLOCATION Fund (THE "TRANSFERRING FUND") AND ITS SERIES, TOEWS TACTICAL MONUMENT FUND (THE "ACQUIRING FUND") AND, SOLELY FOR PURPOSES OF PARAGRAPH 6 THEREOF, TOEWS CORPORATION (THE "ADVISER")
FORM OF OPINION RE: TAX MATTERSDiamond Hill Funds • July 23rd, 2020
Company FiledJuly 23rd, 2020Re: AGREEMENT AND PLAN OF REORGANIZATION, DATED AS OF JULY 21, 2020 (THE "AGREEMENT"), BY AND BETWEEN DIAMOND HILL FUNDS ("DIAMOND HILL") ON BEHALF OF ITS SERIES, DIAMOND HILL RESEARCH OPPORTUNITIES FUND (THE "TRANSFERRING FUND") AND ITS SERIES, DIAMOND HILL LONG-SHORT FUND (THE "ACQUIRING FUND") AND, SOLELY FOR PURPOSES OF PARAGRAPH 5 THEREOF, DIAMOND HILL CAPITAL MANAGEMENT, INC. ("DHCM")
OPINION RE: TAX MATTERS April 29, 2019 CLS International Equity Fund CLS Global Diversified Equity FundAdvisorone Funds • April 29th, 2019
Company FiledApril 29th, 2019Re: AGREEMENT AND PLAN OF REORGANIZATION AND TERMINATION, DATED AS OF JANUARY 17, 2019 (THE "AGREEMENT"), BY AND BETWEEN AdvisorOne FUNDS ("AdvisorOne") on behalf of ITS SERIES, CLS International Equity Fund (THE "TRANSFERRING FUND") AND ITS SERIES, CLS Global Diversified Equity FUND (THE "ACQUIRING FUND") AND, SOLELY FOR PURPOSES OF PARAGRAPH 6 THEREOF, CLS Investments LLC ("CLS Investments")
FORM OF OPINION RE: TAX MATTERSDiamond Hill Funds • March 6th, 2019
Company FiledMarch 6th, 2019Re: AGREEMENT AND PLAN OF REORGANIZATION, DATED AS OF _______________, 2019 (THE "AGREEMENT"), BY AND BETWEEN DIAMOND HILL FUNDS ("DIAMOND HILL") ON BEHALF OF ITS SERIES, DIAMOND HILL FINANCIAL LONG-SHORT FUND (THE "TRANSFERRING FUND") AND ITS SERIES, DIAMOND HILL RESEARCH OPPORTUNITIES FUND (THE "ACQUIRING FUND") AND, SOLELY FOR PURPOSES OF PARAGRAPH 5 THEREOF, DIAMOND HILL CAPITAL MANAGEMENT, INC. ("DHCM")