0001086165-14-000004 Sample Contracts

Oppenheimer Gold & Special Minerals Fund N-SAR Exhibit – Item 77M

Agreement and Plan of Reorganization • February 28th, 2014 • Oppenheimer Gold & Special Minerals Fund

• Contract Type
  Agreement and Plan of Reorganization
• Filed
  February 28th, 2014
• Company
  Oppenheimer Gold & Special Minerals Fund

Effective October 10, 2013, Oppenheimer Gold & Special Minerals Fund (the “Registrant”), a Delaware statutory trust, became the successor issuer to Oppenheimer Gold & Special Minerals Fund (the “Predecessor Registrant”), a Massachusetts business trust.