Northern Lights Fund Trust 17605 Wright Street Omaha, NE 68130Tax Opinion • July 31st, 2020 • Northern Lights Fund Trust
Contract Type FiledJuly 31st, 2020 CompanyRe: AGREEMENT AND PLAN OF REORGANIZATION, DATED AS OF JULY 31, 2020 (THE "AGREEMENT"), AMONG NORTHERN LIGHTS FUND TRUST (THE "TRUST") on behalf of ITS SERIES, TOEWS TACTICAL GROWTRH ALLOCATION Fund (THE "TARGET FUND") AND TOEWS TACTICAL MONUMENT FUND (THE "SURVIVOR FUND"), AND, SOLELY FOR PURPOSES OF PARAGRAPH 6 THEREOF, TOEWS CORPORATION (THE "ADVISER")