0000701382-12-000002 Sample Contracts

Oppenheimer Capital Income Fund N-SAR Exhibit – Item 77M

Agreement and Plan of Reorganization • October 29th, 2012 • Oppenheimer Capital Income Fund

• Contract Type
  Agreement and Plan of Reorganization
• Filed
  October 29th, 2012
• Company
  Oppenheimer Capital Income Fund

Effective August 22, 2012, Oppenheimer Capital Income Fund (the “Registrant”), a Delaware statutory trust, became the successor issuer to Oppenheimer Capital Income Fund (the “Predecessor Registrant”), a Massachusetts business trust.