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.
