Sub-Item 77Q1(e) MEMORANDUM OF AGREEMENT (ADVISORY FEE WAIVERS) This Memorandum of Agreement is entered into as of the effective date on the attached Exhibit A and B (each an "Exhibit" or, collectively the "Exhibits"), between AIM Counselor Series...Agreement and Plan of Merger • October 30th, 2012 • Invesco Municipal Income Opportunities Trust • Texas
MERGERSInvesco Municipal Income Opportunities Trust • October 30th, 2012
On November 30, 2011, the Board of Trustees of Invesco Municipal Income Opportunities Trust II (the "Target Fund") approved an Agreement and Plan of Merger (the "Agreement"). On August 14, 2012, at a Joint Annual Meeting for shareholders of common shares of beneficial interest of Invesco Municipal Income Opportunities Trust II, shareholders approved the Agreement that provided for the merger of the Target Fund with and into Invesco Municipal Income Opportunities Trust (the "Acquiring Fund") (the "Merger") pursuant to the Delaware Statutory Trust Act. Pursuant to the Agreement, on August 27, 2012, the Acquiring Fund issued new Common Shares. Common Shares of the Target Fund were exchanged for newly issued Acquiring Fund Common Shares of equal aggregate net asset value. The Acquiring Fund assumed all of the liabilities of the Target Fund. Common Shares of the Acquiring Fund owned after the merger will have an aggregate net asset value equal to the net asset value of the Target Fund Commo
