ContractTax Opinion • August 18th, 2021 • Pacer Funds Trust
Contract Type FiledAugust 18th, 2021 CompanyPacific Global ETF Trust 840 Newport Center Drive, 7th Floor Newport Beach, CA 92660 Pacer Funds Trust500 Chesterfield ParkwayMalvern, PA 19355
Arrow Investments Trust 6100 Chevy Chase Drive, Suite 100 Laurel, Maryland 20707 ETF Series Solutions 615 East Michigan Street Milwaukee, Wisconsin 53202Tax Opinion • March 24th, 2021 • Arrow Investments Trust
Contract Type FiledMarch 24th, 2021 CompanyRe: AGREEMENT AND PLAN OF REORGANIZATION, DATED AS OF __________________, 2021 (THE “AGREEMENT”), BY AND AMONG ETF SERIES SOLUTIONS (“ESS”) on behalf of ITS SERIES, REVERSE CAP WEIGHTED U.S. LARGE CAP ETF (THE “EXISTING FUND”), ARROW INVESTMENTS TRUST (“AIT”) on behalf of ITS SERIES, ARROW REVERSE CAP 500 ETF (THE “new fund”) AND, SOLELY FOR PURPOSES OF SECTIONS 3.2, 7.4, 8.3, 9.2 AND 10.2 THEREOF, ARROW INVESTMENT ADVISORS, LLC (“Arrow”) AND, solely for purposes of sections 8.3, 9.2 and 10.2 thereof, csat investment advisory, L.P., d/b/a/ Exponential ETFs (“Exponential ETFs”)
Mutual Fund Series Trust c/o Gemini Fund Services LLC 4020 South 147th Street Suite 2 Omaha, NE 68137Tax Opinion • September 21st, 2018 • Epiphany Funds
Contract Type FiledSeptember 21st, 2018 CompanyRe: AGREEMENT AND PLAN OF REORGANIZATION, DATED AS OF __________________, 2018 (THE "AGREEMENT"), BY AND AMONG EPIPHANY FUNDS ("EPIPHANY") on behalf of ITS SERIES, EPIPHANY FFV strategic income fund (THE "EXISTING Fund"), Mutual fund series TRUST ("mfst") on behalf of ITS SERIES, eventide limited-term bond FUND (THE "NEW FUND") AND, SOLELY FOR PURPOSES OF PARAGRAPH 6 THEREOF, eventide asset management, llc and trinity FIDUCIARY partners, llc
Mutual Fund Series Trust c/o Gemini Fund Services LLC 4020 South 147th Street Suite 2 Omaha, NE 68137Tax Opinion • July 26th, 2018 • Epiphany Funds
Contract Type FiledJuly 26th, 2018 CompanyRe: AGREEMENT AND PLAN OF REORGANIZATION, DATED AS OF __________________, 2018 (THE "AGREEMENT"), BY AND AMONG EPIPHANY FUNDS ("EPIPHANY") on behalf of ITS SERIES, EPIPHANY FFV strategic income fund (THE "EXISTING Fund"), Mutual fund series TRUST ("mfst") on behalf of ITS SERIES, eventide limited-term bond FUND (THE "NEW FUND") AND, SOLELY FOR PURPOSES OF PARAGRAPH 6 THEREOF, eventide asset management, llc and trinity FIDUCIARY partners, llc