Common Contracts

5 similar Agreement and Plan of Reorganization contracts by Dreyfus Premier California Tax Exempt Bond Fund Inc, Dreyfus New York Amt-Free Municipal Bond Fund, Dreyfus New York Tax Exempt Bond Fund Inc /New/, Dreyfus Premier State Municipal Bond Fund

STROOCK
Agreement and Plan of Reorganization • June 21st, 2010 • Dreyfus New York Amt-Free Municipal Bond Fund
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Re: Agreement and Plan of Reorganization Ladies and Gentlemen:
Agreement and Plan of Reorganization • May 10th, 2005 • Dreyfus New York Tax Exempt Bond Fund Inc /New/

You have requested our opinion as to certain Federal income tax consequences of the reorganization contemplated by the Agreement and Plan of Reorganization between Dreyfus New York Municipal Income, Inc., a Maryland corporation (the "Fund"), and Dreyfus New York Tax Exempt Bond Fund, Inc., a Maryland corporation (the "Acquiring Fund"). A copy of the Agreement and Plan of Reorganization is included as Exhibit A to the Registration Statement on Form N-14 of the Acquiring Fund (Registration No. 333-119196) (the "Registration Statement"). You have advised us that each of the Acquiring Fund and the Fund have qualified or will qualify as a "regulated investment company" within the meaning of Subchapter M of the United States Internal Revenue Code of 1986, as amended (the "Code"), for each of their fiscal years of operation ending on or before or including the Closing Date.

October 21, 2004
Agreement and Plan of Reorganization • December 21st, 2004 • Dreyfus Premier California Tax Exempt Bond Fund Inc

Dreyfus Premier California Municipal Bond Fund 200 Park Avenue New York, New York 10166 Dreyfus Premier California Tax Exempt Bond Fund, Inc. 200 Park Avenue New York, New York 10166

October 26, 2004
Agreement and Plan of Reorganization • December 21st, 2004 • Dreyfus Premier California Tax Exempt Bond Fund Inc

General California Municipal Bond Fund, Inc. 200 Park Avenue New York, New York 10166 Dreyfus Premier California Tax Exempt Bond Fund, Inc. 200 Park Avenue New York, New York 10166

Contract
Agreement and Plan of Reorganization • December 21st, 2004 • Dreyfus Premier State Municipal Bond Fund

October 20, 2004 Dreyfus Massachusetts Tax Exempt Bond Fund 200 Park Avenue New York, New York 10166 Dreyfus Premier State Municipal Bond Fund on behalf of its Massachusetts Series 200 Park Avenue New York, New York 10166

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