How to Calculate Form Line 15 - PDF Free Download

How to Calculate Form 8621 - Line 15 2013-2015 Comprehensive Example Mary Beth Lougen EA USTCP Chief Operating Officer Expat Tax Tools B.Lougen@f8621.com 1 (844) 312-8670 ext. 402 www.f8621.com www.expattaxtools.com PAGE 1 OF 83

Save time. Serve your clients. Stop the headaches. Form 8621 Calculator makes reporting all of the elements of Passive Foreign Investment Company Income (PFICs) easier. According to the IRS, it can take an experienced tax professional more than 24 hours to complete Form 8621. Save yourself the time and frustration. Form 8621 Calculator can complete the form in under an hour and turns it into simple data entry. There are three different options for access that offer a different range of features. Choose the one that is right for your business. expattaxtools.com f8621.com

Flexible Pricing Form 8621 Calculator can be licensed based on your business size. It means you can get the solution that fits your needs and budget. Cloud Solution Small Server Large Server Server Fee* n/a $2,200 $4,400 1 50 Users $325 per User $325 per User 51 100 Users $325 per User 101 200 Users $750 per User $300 per User n/a 201 300 Users $280 per User 301+ Users $265 per User *Server fee includes the first user license. All prices in USD. Canadian pricing is available. Security and Privacy You need to protect your client s personal and financial information. Form 8621 Calculator puts you in control of sensitive client details so you decide how the information is seen and stored. Cloud Solution Small Server Large Server Administrative Rights Limited to user administration Full Full Password Reset option Enabled Optional Optional Location of financial data Cloud server User s computer User s computer Location of sensitive client data n/a User s computer User s computer Client sensitive data is not collected System Administrator System Administrator The data can be limited by the The data can be limited by the Collecting and storing client SSN Clients identified by ID only* Optional Optional Collecting and storing client address Clients identified by ID only* Optional Optional Collecting and storing client bank Limited to last 4 digits No limitations No limitations account numbers Address of financial institution on Disabled Optional Optional Form 8621 Search client list Optional Optional Optional Print Client ID on reports Enabled Optional Optional Custom company code in Reference Enabled Enabled Enabled Numbers Keeping copy of PDF forms on server PDFs are generated on request, Optional Optional not saved to server System back-up Daily Manual Manual Maintenance Updates By Expat Tax Tools Updates installed by client Updates installed by client *Client ID is an alphanumeric identifier set by the User. For cloud users, no client information prints on the completed form. Server users can choose how much client information appears on the completed form. System Server Requirements Small Server Large Server Installation* By user By user Minimum Memory 8GB 16GB Minimum Hard Drive 50GB 50GB Hard Drive SSD drives recommended SSD drives recommended CPU Core i7 is recommended Core i7 is recommended Operating System Not OP dependent. System should run Apache web-server, PHP 5.4+ (with FastCGI) and a MySQL database Not OP dependent. System should run Apache web-server, PHP 5.4+ (with FastCGI) and a MySQL database * ETT provides an installation program for Microsoft Windows. Other operating systems require a custom installation. Access Form 8621 Calculator in these supported browsers: Internet Explorer 10+ l Chrome 22+ l Firefox 27+ l Safari 6+ Form 8621 Calculator provides importable grids for users of Prosystems fx, Global fx or CCH Axcess Tax Software and it can handle 150+ currencies. For more product information or to discuss licensing of Form 8621 Calculator, please contact: Mary Beth Lougen, EA, USTCP 1-844-312-8670 Ext 402 l b.lougen@expattaxtools.com www.f8621.com

Transaction Summary - Imperial Dividend Income Pool Date Transaction Type Units CAD 2013-11-15 Purchase 1,037.4494 13,940.00 2013-11-29 Dividend Reinvestment 6.8753 91.27 2013-12-02 Purchase 6.1626 82.00 2013-12-20 Dividend Reinvestment 1.2592 16.76 2013-12-31 Return of Capital Distribution 54.94 2014-01-02 Purchase 6.0743 82.00 2014-01-31 Dividend Reinvestment 5.4872 73.62 2014-02-03 Purchase 6.1952 82.00 2014-02-28 Dividend Reinvestment 7.2544 100.00 2014-03-31 Dividend Reinvestment 7.1153 99.71 2014-04-30 Dividend Reinvestment 6.8981 98.17 2014-05-30 Dividend Reinvestment 7.1916 101.71 2014-06-30 Dividend Reinvestment 7.3250 106.25 2014-07-31 Dividend Reinvestment 7.0918 103.90 2014-08-29 Dividend Reinvestment 7.4725 110.55 2014-09-30 Dividend Reinvestment 7.2426 101.99 2014-10-31 Dividend Reinvestment 7.4332 102.69 2014-11-21 Sale 56.2459 796.70 2014-11-28 Dividend Reinvestment 7.6659 105.70 2014-12-31 Return of Capital Distribution 607.86 2015-01-30 Dividend Reinvestment 5.7771 77.65 2015-02-27 Dividend Reinvestment 7.4752 103.60 2015-03-31 Dividend Reinvestment 7.1070 95.63 2015-04-30 Dividend Reinvestment 7.5094 102.55 2015-05-14 Sale 305.0323 4,100.00 2015-05-29 Dividend Reinvestment 5.4892 72.95 2015-06-30 Dividend Reinvestment 5.2733 67.99 2015-07-31 Dividend Reinvestment 5.3658 68.35 2015-08-31 Dividend Reinvestment 5.5290 67.40 2015-09-30 Dividend Reinvestment 5.4665 64.61 2015-10-30 Dividend Reinvestment 5.6632 68.71 2015-11-30 Dividend Reinvestment 5.6755 67.80 2015-12-31 Return of Capital Distribution 405.59 Additional Information 2013 Annualized Distribution per unit: $ 0.8872 2013 Fair Market Value (FMV) on Dec 31: $ 14,240.65 2014 Fair Market Value (FMV) on Dec 31: $ 14,758.03 2015 Fair Market Value (FMV) on Dec 31: $ 9,794.17 PAGE 4 OF 83

How to Calculate Form 8621 - Line 15 2013 PDF Report - Completed Form & Calculations - Mary Beth Lougen EA USTCP Chief Operating Officer Expat Tax Tools B.Lougen@f8621.com 1 (844) 312-8670 ext. 402 www.f8621.com www.expattaxtools.com PAGE 5 OF 83

Form 8621 (Rev. December 2013) Department of the Treasury Internal Revenue Service Name of shareholder Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Information about Form 8621 and its separate instructions is at www.irs.gov/form8621. Identifying number (see instructions) OMB No. 1545-1002 Attachment Sequence No. 69 Number, street, and room or suite no. (If a P.O. box, see instructions.) City or town, state, and ZIP code or country Shareholder tax year: calendar year 2013 or other tax year beginning, 20 and ending, 20. Check type of shareholder filing the return: X Individual Corporation Partnership S Corporation Nongrantor Trust Estate Name of passive foreign investment company (PFIC) or qualified electing fund (QEF) Employer identification number (if any) Imperial Dividend Income Pool Address (Enter number, street, city or town, and country.) Reference ID number (see instructions) ETTWEBINAR001 Tax year of PFIC or QEF: calendar year 2013 or other tax year beginning, 20 and Part I Summary of Annual Information (See instructions.) Provide the following information with respect to all shares of the PFIC held by the shareholder: ending, 20. 1 Description of each class of shares held by the shareholder: Check if shares jointly owned with spouse. 2 Date shares acquired during the taxable year, if applicable: Multiple 3 Number of shares held at the end of the taxable year: 1,051.7465 4 Value of shares held at the end of the taxable year (check the appropriate box, if applicable): (a) X $0-50,000 (b) $50,001-100,000 (c) $100,001-150,000 (d) $150,001-200,000 (e) If more than $200,000, list value: 5 Type of PFIC and amount of any excess distribution or gain treated as an excess distribution under section 1291, inclusion under section 1293, or inclusion or deduction under section 1296: (a) X Section 1291 $ 0 (b) Section 1293 (Qualified Electing Fund) $ (c) Section 1296 (Mark to Market) $ Part II Elections (See instructions.) A Election To Treat the PFIC as a QEF. I, a shareholder of a PFIC, elect to treat the PFIC as a QEF. Complete lines 6a through 7c of Part III. B Election To Extend Time For Payment of Tax. I, a shareholder of a QEF, elect to extend the time for payment of tax on the undistributed earnings and profits of the QEF until this election is terminated. Complete lines 8a through 9c of Part III to calculate the tax that may be deferred. C D E F Note: If any portion of line 6a or line 7a of Part III is includible under section 951, you may not make this election. Also, see sections 1294(c) and 1294(f) and the related regulations for events that terminate this election. Election To Mark-to-Market PFIC Stock. I, a shareholder of a PFIC, elect to mark-to-market the PFIC stock that is marketable within the meaning of section 1296(e). Complete Part IV. Deemed Sale Election. I, a shareholder on the first day of a PFIC s first tax year as a QEF, elect to recognize gain on the deemed sale of my interest in the PFIC. Enter gain or loss on line 15f of Part V. Deemed Dividend Election. I, a shareholder on the first day of a PFIC s first tax year as a QEF that is a controlled foreign corporation (CFC), elect to treat an amount equal to my share of the post-1986 earnings and profits of the CFC as an excess distribution. Enter this amount on line 15e of Part V. If the excess distribution is greater than zero, also complete line 16 of Part V. Election To Recognize Gain on Deemed Sale of PFIC. I, a shareholder of a former PFIC or a PFIC to which section 1297(d) applies, elect to treat as an excess distribution the gain recognized on the deemed sale of my interest in the PFIC on the last day of its last tax year as a PFIC under section 1297(a). Enter gain on line 15f of Part V. G H Deemed Dividend Election With Respect to a Section 1297(e) PFIC. I, a shareholder of a section 1297(e) PFIC, within the meaning of Regulations section 1.1297-3(a), elect to make a deemed dividend election with respect to the Section 1297(e) PFIC. My holding period in the stock of the Section 1297(e) PFIC includes the CFC qualification date, as defined in Regulations section 1.1297-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V. Deemed Dividend Election With Respect to a Former PFIC. I, a shareholder of a former PFIC, within the meaning of Regulations section 1.1298-3(a), elect to make a deemed dividend election with respect to the former PFIC. My holding period in the stock of the former PFIC includes the termination date, as defined in Regulations section 1.1298-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 64174H Form 8621 (Rev. 12-2013) CLIENT ID: 12 PAGE 6 OF 83

Form 8621 (Rev. 12-2013) Page 2 Part III Income From a Qualified Electing Fund (QEF). All QEF shareholders complete lines 6a through 7c. If you are making Election B, also complete lines 8a through 9c. (See instructions.) 6a Enter your pro rata share of the ordinary earnings of the QEF...... 6a b Enter the portion of line 6a that is included in income under section 951 or that may be excluded under section 1293(g)............ 6b c Subtract line 6b from line 6a. Enter this amount on your tax return as ordinary income........ 6c 7a Enter your pro rata share of the total net capital gain of the QEF..... 7a b Enter the portion of line 7a that is included in income under section 951 or that may be excluded under section 1293(g)............ 7b c Subtract line 7b from line 7a. This amount is a net long-term capital gain. Enter this amount in Part II of the Schedule D used for your income tax return. (See instructions.).............. 7c 8a Add lines 6c and 7c........................... 8a b Enter the total amount of cash and the fair market value of other property distributed or deemed distributed to you during the tax year of the QEF. (See instructions.)... 8b c Enter the portion of line 8a not already included in line 8c that is attributable to shares in the QEF that you disposed of, pledged, or otherwise transferred during the tax year.. 8c d Add lines 8b and 8c........................... 8d e Subtract line 8d from line 8a, and enter the difference (if zero or less, enter amount in brackets)..... 8e Important: If line 8e is greater than zero, and no portion of line 6a or 7a is includible in income under section 951, you may make Election B with respect to the amount on line 8e. 9a Enter the total tax for the tax year (See instructions.)........ 9a b Enter the total tax for the tax year determined without regard to the amount entered on line 8e................... 9b c Subtract line 9b from line 9a. This is the deferred tax, the time for payment of which is extended by making Election B. See instructions...................... 9c Part IV Gain or (Loss) From Mark-to-Market Election (See instructions.) 10a Enter the fair market value of your PFIC stock at the end of the tax year............ 10a b Enter your adjusted basis in the stock at the end of the tax year.............. 10b c Subtract line 10b from line 10a. If a gain, do not complete lines 11 and 12. Include this amount as ordinary income on your tax return. If a loss, go to line 11................... 10c 11 Enter any unreversed inclusions (as defined in section 1296(d)).............. 11 12 Enter the loss from line 10c, but only to the extent of unreversed inclusions on line 11. Include this amount as an ordinary loss on your tax return....................... 12 13 If you sold or otherwise disposed of any section 1296 stock (see instructions) during the tax year: a Enter the fair market value of the stock on the date of sale or disposition........... 13a b Enter the adjusted basis of the stock on the date of sale or disposition............ 13b c Subtract line 13b from line 13a. If a gain, do not complete line 14. Include this amount as ordinary income on your tax return. If a loss, go to line 14...................... 13c 14a Enter any unreversed inclusions (as defined in section 1296(d)).............. 14a b Enter the loss from line 13c, but only to the extent of unreversed inclusions on line 14a. Include this amount as an ordinary loss on your tax return. If the loss on line 13c exceeds unreversed inclusions on line 14a, complete line 14c............................... 14b c Enter the amount by which the loss on line 13c exceeds unreversed inclusions on line 14a. Include this amount on your tax return according to the rules generally applicable for losses provided elsewhere in the Code and regulations.............................. 14c Note. See instructions in case of multiple dispositions. Form 8621 (Rev. 12-2013) CLIENT ID: 12 ETTWEBINAR001 / Pg. 2 PAGE 7 OF 83

Form 8621 (Rev. 12-2013) Page 3 Part V Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution (see instructions). 15 a Enter your total distributions from the section 1291 fund during the current tax year with respect to the applicable stock. If the holding period of the stock began in the current tax year, see instructions.... 15a b Enter the total distributions (reduced by the portions of such distributions that were excess distributions but not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder s holding period before the current tax year)......................... 15b c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.)...... 15c d Multiply line 15c by 125% (1.25)....................... 15d e Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the applicable stock. If zero or less and you did not dispose of stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on your income tax return........ 15e 0. f Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain, complete line 16. If a loss, show it in brackets and do not complete line 16........... 15f 16 a Attach a statement for each distribution and disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess distribution to each day in your holding period. Add all amounts that are allocated to days in each tax year. b Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the foreign corporation became a PFIC (pre-pfic tax years). Enter these amounts on your income tax return as other income 16b 0. c Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the current tax year and pre-pfic years). (See instructions.)................ 16c 0. d Foreign tax credit. (See instructions.)...................... 16d 0. e Subtract line 16d from line 16c. Enter this amount on your income tax return as additional tax. (See instructions.). 16e 0. f Determine interest on each net increase in tax determined on line 16e using the rates and methods of section 6621. Enter the aggregate amount of interest here. (See instructions.)............ 16f 0. Part VI Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections Complete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election. (i) (ii) (iii) (iv) (v) (vi) 17 Tax year of outstanding election....... 18 Undistributed earnings to which the election relates. 19 Deferred tax..... 20 Interest accrued on deferred tax (line 19) as of the filing date 21 Event terminating election. 22 Earnings distributed or deemed distributed during the tax year....... 23 Deferred tax due with this return....... 24 Accrued interest due with this return....... 25 Deferred tax outstanding after partial termination of election. 26 Interest accrued after partial termination of election.. ** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS 153. ** Form 8621 (Rev. 12-2013) CLIENT ID: 12 ETTWEBINAR001 / Pg. 3 PAGE 8 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 2014 CARRYOVER CALCULATION - ADJUSTED DISTRIBUTIONS PER UNIT 2013 DISTRIBUTIONS PER UNIT ADJUSTMENT Calculating in Original Currency Units Distribution Adjustment Adjusted Distribution Distribution Per Share 1,037.4494 91.27 0.00 91.27 0.0879753750 1,050.4873 16.76 0.00 16.76 0.0159545004 1,051.7465 54.94 54.94 0.00 0.0000000000 Average 0.1039298753 2013 Adjusted Annual Distributions Per Unit: 0.1039298753 CLIENT ID: 12 ETTWEBINAR001 / Pg. 5 PAGE 10 OF 83

How to Calculate Form 8621 - Line 15 2013 - Calculations, Forms Guide & Tax Software Entry Guide - Mary Beth Lougen EA USTCP Chief Operating Officer Expat Tax Tools B.Lougen@f8621.com 1 (844) 312-8670 ext. 402 www.f8621.com www.expattaxtools.com PAGE 11 OF 83

PREVIEW ONLY / DO NOT FILE 102. Form 8621, Line 15a ETTWEBINAR001 102. PAGE 13 OF 83

13 X Imperial Dividend Income Pool ETTWEBINAR001 13 PREVIEW ONLY / DO NOT FILE X X 0. Class Multiple 1,051.747. PAGE 14 OF 83

PREVIEW ONLY / DO NOT FILE PAGE 15 OF 83

153. ** 0. PREVIEW ONLY / DO NOT FILE 0. 0. 0. 0. 0. ** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS PAGE 16 OF 83

INCOME/DEDUCTIONS DIVIDENDS DETAILS Warning! Make the following entries under the Dividends section if there was no slips issued for this fund, otherwise enter the slip information 1 Dividends (Schedule B) TSJ Payer Name Ordinary Dividends Foreign Country Code Foreign Income Code T Form 8621, Line 15a ETTWEBINAR001 102 CA 2 FOREIGN 8621 PART 1 PFIC or QEF Information 2 Name of PFIC or QEF line 1 Imperial Dividend Income Pool 3 line 2 Unknown / #CAD 4 Employer Identification Number (NOT Applicable) 5 6 7 8 Address of PFIC or QEF Street address City State Zip or Postal Code 9 Foreign country Canada 10 Foreign province 14 Foreign Country Code CA 15 Foreign Income Code Passive Income 16 Reference ID Number ETTWEBINAR001 17 Additional Information Required Class of Stock Shares at Beginning of Year Changes During Year Date of Change Shares at Year End- Override Value of Shares Held Year End 0.0000 1037.4494 11/15/13 0.0000 6.8753 11/29/13 0.0000 6.1626 12/02/13 0.0000 1.2592 12/20/13 1051.7465 13393.77 Jointly Owned ** Note that the CCH tax software rounds the number of units to the nearest number which may results in an inaccurate or negative number of units at the end of the year. Adjustments may be required. PART 12 Distributions / Dispositions from Section 1291 Fund 1 of 1 1 Total distributions from the section 1291 fund during the year 153 2 Total distributions made by the fund for each of the 3 years preceding the current tax year 3 Number of prior years if fewer than 3 4 Gain or loss from disposition of section 1291 fund stock 5 Excess Distribution override 0 6 Holding period beginning date 11/15/2013 7 PFIC applicable date 8 Holding period ending date 12/31/2013 9 Distribution number 1 PART 13 Section 1291 Distribution Detail Distribution Number Current Year Distribution Foreign Tax Credit Excess Distribution Alloc. to Each Day in Holding Period OR Foreign Tax Credit Alloc. to Each Year in Holding Period OR Amount Allocated to Current Tax Year and Pre PFIC years OR Tax Increase Override Foreign Tax Credit - Override Interest Override 1 0 0 0 0 PAGE 17 OF 83

How to Calculate Form 8621 - Line 15 2014 PDF Report - Completed Form & Calculations - Mary Beth Lougen EA USTCP Chief Operating Officer Expat Tax Tools B.Lougen@f8621.com 1 (844) 312-8670 ext. 402 www.f8621.com www.expattaxtools.com PAGE 18 OF 83

Form 8621 (Rev. December 2014) Department of the Treasury Internal Revenue Service Name of shareholder Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Information about Form 8621 and its separate instructions is at www.irs.gov/form8621. Identifying number (see instructions) OMB No. 1545-1002 Attachment Sequence No. 69 Number, street, and room or suite no. (If a P.O. box, see instructions.) City or town, state, and ZIP code or country Shareholder tax year: calendar year 2014 or other tax year beginning, 20 and ending, 20. Check type of shareholder filing the return: X Individual Corporation Partnership S Corporation Nongrantor Trust Estate Name of passive foreign investment company (PFIC) or qualified electing fund (QEF) Employer identification number (if any) Imperial Dividend Income Pool Address (Enter number, street, city or town, and country.) Reference ID number (see instructions) ETTWEBINAR001 Tax year of PFIC or QEF: calendar year 2014 or other tax year beginning, 20 and Part I Summary of Annual Information (See instructions.) Provide the following information with respect to all shares of the PFIC held by the shareholder: ending, 20. 1 Description of each class of shares held by the shareholder: Check if shares jointly owned with spouse. 2 Date shares acquired during the taxable year, if applicable: Multiple 3 Number of shares held at the end of the taxable year: 1,085.9477 4 Value of shares held at the end of the taxable year (check the appropriate box, if applicable): (a) X $0-50,000 (b) $50,001-100,000 (c) $100,001-150,000 (d) $150,001-200,000 (e) If more than $200,000, list value: 5 Type of PFIC and amount of any excess distribution or gain treated as an excess distribution under section 1291, inclusion under section 1293, or inclusion or deduction under section 1296: (a) X Section 1291 $ 413 (b) Section 1293 (Qualified Electing Fund) $ (c) Section 1296 (Mark to Market) $ Part II Elections (See instructions.) A Election To Treat the PFIC as a QEF. I, a shareholder of a PFIC, elect to treat the PFIC as a QEF. Complete lines 6a through 7c of Part III. B Election To Extend Time For Payment of Tax. I, a shareholder of a QEF, elect to extend the time for payment of tax on the undistributed earnings and profits of the QEF until this election is terminated. Complete lines 8a through 9c of Part III to calculate the tax that may be deferred. C D E F Note: If any portion of line 6a or line 7a of Part III is includible under section 951, you may not make this election. Also, see sections 1294(c) and 1294(f) and the related regulations for events that terminate this election. Election To Mark-to-Market PFIC Stock. I, a shareholder of a PFIC, elect to mark-to-market the PFIC stock that is marketable within the meaning of section 1296(e). Complete Part IV. Deemed Sale Election. I, a shareholder on the first day of a PFIC s first tax year as a QEF, elect to recognize gain on the deemed sale of my interest in the PFIC. Enter gain or loss on line 15f of Part V. Deemed Dividend Election. I, a shareholder on the first day of a PFIC s first tax year as a QEF that is a controlled foreign corporation (CFC), elect to treat an amount equal to my share of the post-1986 earnings and profits of the CFC as an excess distribution. Enter this amount on line 15e of Part V. If the excess distribution is greater than zero, also complete line 16 of Part V. Election To Recognize Gain on Deemed Sale of PFIC. I, a shareholder of a former PFIC or a PFIC to which section 1297(d) applies, elect to treat as an excess distribution the gain recognized on the deemed sale of my interest in the PFIC on the last day of its last tax year as a PFIC under section 1297(a). Enter gain on line 15f of Part V. G H Deemed Dividend Election With Respect to a Section 1297(e) PFIC. I, a shareholder of a section 1297(e) PFIC, within the meaning of Regulations section 1.1297-3(a), elect to make a deemed dividend election with respect to the Section 1297(e) PFIC. My holding period in the stock of the Section 1297(e) PFIC includes the CFC qualification date, as defined in Regulations section 1.1297-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V. Deemed Dividend Election With Respect to a Former PFIC. I, a shareholder of a former PFIC, within the meaning of Regulations section 1.1298-3(a), elect to make a deemed dividend election with respect to the former PFIC. My holding period in the stock of the former PFIC includes the termination date, as defined in Regulations section 1.1298-3(d). Enter the excess distribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 64174H Form 8621 (Rev. 12-2014) CLIENT ID: 12 PAGE 19 OF 83

Form 8621 (Rev. 12-2014) Page 2 Part III Income From a Qualified Electing Fund (QEF). All QEF shareholders complete lines 6a through 7c. If you are making Election B, also complete lines 8a through 9c. (See instructions.) 6a Enter your pro rata share of the ordinary earnings of the QEF...... 6a b Enter the portion of line 6a that is included in income under section 951 or that may be excluded under section 1293(g)............ 6b c Subtract line 6b from line 6a. Enter this amount on your tax return as ordinary income........ 6c 7a Enter your pro rata share of the total net capital gain of the QEF..... 7a b Enter the portion of line 7a that is included in income under section 951 or that may be excluded under section 1293(g)............ 7b c Subtract line 7b from line 7a. This amount is a net long-term capital gain. Enter this amount in Part II of the Schedule D used for your income tax return. (See instructions.).............. 7c 8a Add lines 6c and 7c........................... 8a b Enter the total amount of cash and the fair market value of other property distributed or deemed distributed to you during the tax year of the QEF. (See instructions.)... 8b c Enter the portion of line 8a not already included in line 8b that is attributable to shares in the QEF that you disposed of, pledged, or otherwise transferred during the tax year.. 8c d Add lines 8b and 8c........................... 8d e Subtract line 8d from line 8a, and enter the difference (if zero or less, enter amount in brackets)..... 8e Important: If line 8e is greater than zero, and no portion of line 6a or 7a is includible in income under section 951, you may make Election B with respect to the amount on line 8e. 9a Enter the total tax for the tax year (See instructions.)........ 9a b Enter the total tax for the tax year determined without regard to the amount entered on line 8e................... 9b c Subtract line 9b from line 9a. This is the deferred tax, the time for payment of which is extended by making Election B. See instructions...................... 9c Part IV Gain or (Loss) From Mark-to-Market Election (See instructions.) 10a Enter the fair market value of your PFIC stock at the end of the tax year............ 10a b Enter your adjusted basis in the stock at the end of the tax year.............. 10b c Subtract line 10b from line 10a. If a gain, do not complete lines 11 and 12. Include this amount as ordinary income on your tax return. If a loss, go to line 11................... 10c 11 Enter any unreversed inclusions (as defined in section 1296(d)).............. 11 12 Enter the loss from line 10c, but only to the extent of unreversed inclusions on line 11. Include this amount as an ordinary loss on your tax return....................... 12 13 If you sold or otherwise disposed of any section 1296 stock (see instructions) during the tax year: a Enter the fair market value of the stock on the date of sale or disposition........... 13a b Enter the adjusted basis of the stock on the date of sale or disposition............ 13b c Subtract line 13b from line 13a. If a gain, do not complete line 14. Include this amount as ordinary income on your tax return. If a loss, go to line 14...................... 13c 14a Enter any unreversed inclusions (as defined in section 1296(d)).............. 14a b Enter the loss from line 13c, but only to the extent of unreversed inclusions on line 14a. Include this amount as an ordinary loss on your tax return. If the loss on line 13c exceeds unreversed inclusions on line 14a, complete line 14c............................... 14b c Enter the amount by which the loss on line 13c exceeds unreversed inclusions on line 14a. Include this amount on your tax return according to the rules generally applicable for losses provided elsewhere in the Code and regulations.............................. 14c Note. See instructions in case of multiple sales or dispositions. Form 8621 (Rev. 12-2014) CLIENT ID: 12 ETTWEBINAR001 / Pg. 2 PAGE 20 OF 83

Form 8621 (Rev. 12-2014) Page 3 Part V Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution and disposition (see instructions). 15 a Enter your total distributions from the section 1291 fund during the current tax year with respect to the applicable stock. If the holding period of the stock began in the current tax year, see instructions.... 15a b Enter the total distributions (reduced by the portions of such distributions that were excess distributions but not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder s holding period before the current tax year)......................... 15b c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.)...... 15c d Multiply line 15c by 125% (1.25)....................... 15d e Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the applicable stock. If there is an excess distribution, complete line 16. If zero or less and you did not dispose of stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on your income tax return.......................... 15e f Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain, complete line 16. If a loss, show it in brackets and do not complete line 16........... 15f 16 a If there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess distribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax year. b Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the foreign corporation became a PFIC (pre-pfic years). Enter these amounts on your income tax return as other income 16b 364. c Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the current tax year and pre-pfic years). (See instructions.)................ 16c 19. d Foreign tax credit. (See instructions.)...................... 16d 0. e Subtract line 16d from line 16c. Enter this amount on your income tax return as additional tax. (See instructions.). 16e 19. f Determine interest on each net increase in tax determined on line 16e using the rates and methods of section 6621. Enter the aggregate amount of interest here. (See instructions.)............ 16f 1. Part VI Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections Complete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election. (i) (ii) (iii) (iv) (v) (vi) 17 Tax year of outstanding election....... 18 Undistributed earnings to which the election relates. 19 Deferred tax..... 20 Interest accrued on deferred tax (line 19) as of the filing date 21 Event terminating election. 22 Earnings distributed or deemed distributed during the tax year....... 23 Deferred tax due with this return....... 24 Accrued interest due with this return....... 25 Deferred tax outstanding after partial termination of election. 26 Interest accrued after partial termination of election.. ** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS 1,526. ** 413. Form 8621 (Rev. 12-2014) CLIENT ID: 12 ETTWEBINAR001 / Pg. 3 PAGE 21 OF 83

Form 8621 (Rev. 12-2014) Page 3 Part V Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution and disposition (see instructions). 15 a Enter your total distributions from the section 1291 fund during the current tax year with respect to the applicable stock. If the holding period of the stock began in the current tax year, see instructions.... 15a b Enter the total distributions (reduced by the portions of such distributions that were excess distributions but not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder s holding period before the current tax year)......................... 15b c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.)...... 15c d Multiply line 15c by 125% (1.25)....................... 15d e Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the applicable stock. If there is an excess distribution, complete line 16. If zero or less and you did not dispose of stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on your income tax return.......................... 15e f Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain, complete line 16. If a loss, show it in brackets and do not complete line 16........... 15f 16 a If there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess distribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax year. b Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the foreign corporation became a PFIC (pre-pfic years). Enter these amounts on your income tax return as other income 16b c Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the current tax year and pre-pfic years). (See instructions.)................ 16c d Foreign tax credit. (See instructions.)...................... 16d e Subtract line 16d from line 16c. Enter this amount on your income tax return as additional tax. (See instructions.). 16e f Determine interest on each net increase in tax determined on line 16e using the rates and methods of section 6621. Enter the aggregate amount of interest here. (See instructions.)............ 16f Part VI Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections Complete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election. (i) (ii) (iii) (iv) (v) (vi) 17 Tax year of outstanding election....... 18 Undistributed earnings to which the election relates. 19 Deferred tax..... 20 Interest accrued on deferred tax (line 19) as of the filing date 21 Event terminating election. 22 Earnings distributed or deemed distributed during the tax year....... 23 Deferred tax due with this return....... 24 Accrued interest due with this return....... 25 Deferred tax outstanding after partial termination of election. 26 Interest accrued after partial termination of election.. (11.) Form 8621 (Rev. 12-2014) CLIENT ID: 12 ETTWEBINAR001 / Pg. 4 PAGE 22 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 CURRENT YEAR HOLDINGS Block Number Allocation to Blocks Date Transaction Beginning of Year Number of Units Additions Transaction Amount (USD) Return of Capital Adjustments Sale: Number of Units Number of Units End of Year Cost Base 1 11/15/13 Purchase 1,037.4494 13,276.92 114.81 (56.2459) 981.2035 12,442.29 2 11/29/13 Reinvestment 6.8753 85.78 0.80 6.8753 84.98 3 12/02/13 Purchase 6.1626 76.80 0.72 6.1626 76.08 4 12/20/13 Reinvestment 1.2592 15.63 0.15 1.2592 15.48 5 01/02/14 Purchase 6.0743 77.11 0.71 6.0743 76.40 6 01/31/14 Reinvestment 5.4872 66.16 0.64 5.4872 65.52 7 02/03/14 Purchase 6.1952 74.04 0.72 6.1952 73.32 8 02/28/14 Reinvestment 7.2544 90.30 0.85 7.2544 89.45 9 03/31/14 Reinvestment 7.1153 90.26 0.83 7.1153 89.43 10 04/30/14 Reinvestment 6.8981 89.60 0.81 6.8981 88.79 11 05/30/14 Reinvestment 7.1916 93.63 0.84 7.1916 92.79 12 06/30/14 Reinvestment 7.3250 99.56 0.86 7.3250 98.70 13 07/31/14 Reinvestment 7.0918 95.43 0.83 7.0918 94.60 14 08/29/14 Reinvestment 7.4725 101.84 0.87 7.4725 100.97 15 09/30/14 Reinvestment 7.2426 91.00 0.85 7.2426 90.15 16 10/31/14 Reinvestment 7.4332 91.06 0.87 7.4332 90.19 17 11/28/14 Reinvestment 7.6659 92.51 0.90 7.6659 91.61 SECTION 1291 SALES Purchase Date Sale Date Units in Block Units Sold Units Left Basis Sale Price Gain / Loss Line 15f 11/15/13 11/21/14 1,037.4494 56.2459 981.2035 720.00 709.00-11.00-11 DISTRIBUTED & REINVESTED EARNINGS $ 66 USD Reinvestment on 01/31/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 01/31/14 1,037.4494 64.88 66.76 66.76 83.45-18.57 11/29/13 01/31/14 6.8753 0.43 0.44 0.44 0.55-0.12 12/02/13 01/31/14 6.1626 0.39 0.40 0.40 0.50-0.11 12/20/13 01/31/14 1.2592 0.08 0.08 0.08 0.10-0.02 01/02/14 01/31/14 6.0743 0.38 $ 89 USD Reinvestment on 02/28/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 02/28/14 1,037.4494 87.60 67.83 67.83 84.79 2.81 1.56 0.49 0.00 0.49 0.01 Excess: $ 2.81 -- Total Days: 106 -- Excess Per Day: 0.02650755 2013 47 1.25 0.49 0.00 0.49 0.01 CLIENT ID: 12 ETTWEBINAR001 / Pg. 5 PAGE 23 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 ** 2014 59 1.56 11/29/13 02/28/14 6.8753 0.58 0.45 0.45 0.56 0.02 0.01 0.00 0.00 0.00 0.00 Excess: $ 0.02 -- Total Days: 92 -- Excess Per Day: 0.00020217 2013 33 0.01 0.00 0.00 0.00 0.00 ** 2014 59 0.01 12/02/13 02/28/14 6.1626 0.52 0.40 0.40 0.50 0.02 0.01 0.00 0.00 0.00 0.00 Excess: $ 0.02 -- Total Days: 89 -- Excess Per Day: 0.00018764 2013 30 0.01 0.00 0.00 0.00 0.00 ** 2014 59 0.01 12/20/13 02/28/14 1.2592 0.11 0.08 0.08 0.10 0.00 0.00 0.00 0.00 0.00 0.00 Excess: $ 0.00 -- Total Days: 71 -- Excess Per Day: 0.00004789 2013 12 0.00 0.00 0.00 0.00 0.00 ** 2014 59 0.00 01/02/14 02/28/14 6.0743 0.51 01/31/14 02/28/14 5.4872 0.46 02/03/14 02/28/14 6.1952 0.52 $ 89 USD Reinvestment on 03/31/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 03/31/14 1,037.4494 86.96 68.45 68.45 85.57 1.40 0.92 0.19 0.00 0.19 0.01 Excess: $ 1.40 -- Total Days: 137 -- Excess Per Day: 0.01018540 2013 47 0.48 0.19 0.00 0.19 0.01 ** 2014 90 0.92 11/29/13 03/31/14 6.8753 0.58 0.45 0.45 0.57 0.01 0.01 0.00 0.00 0.00 0.00 Excess: $ 0.01 -- Total Days: 123 -- Excess Per Day: 0.00007561 2013 33 0.00 0.00 0.00 0.00 0.00 ** 2014 90 0.01 12/02/13 03/31/14 6.1626 0.52 0.41 0.41 0.51 0.01 0.01 0.00 0.00 0.00 0.00 CLIENT ID: 12 ETTWEBINAR001 / Pg. 6 PAGE 24 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 Excess: $ 0.01 -- Total Days: 120 -- Excess Per Day: 0.00006917 2013 30 0.00 0.00 0.00 0.00 0.00 ** 2014 90 0.01 12/20/13 03/31/14 1.2592 0.11 0.08 0.08 0.10 0.00 0.00 0.00 0.00 0.00 0.00 Excess: $ 0.00 -- Total Days: 102 -- Excess Per Day: 0.00001569 2013 12 0.00 0.00 0.00 0.00 0.00 ** 2014 90 0.00 01/02/14 03/31/14 6.0743 0.51 01/31/14 03/31/14 5.4872 0.46 02/03/14 03/31/14 6.1952 0.52 02/28/14 03/31/14 7.2544 0.61 $ 89 USD Reinvestment on 04/30/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 04/30/14 1,037.4494 85.76 69.48 69.48 86.84-1.08 11/29/13 04/30/14 6.8753 0.57 0.46 0.46 0.58-0.01 12/02/13 04/30/14 6.1626 0.51 0.41 0.41 0.52-0.01 12/20/13 04/30/14 1.2592 0.10 0.08 0.08 0.11-0.00 01/02/14 04/30/14 6.0743 0.50 01/31/14 04/30/14 5.4872 0.45 02/03/14 04/30/14 6.1952 0.51 02/28/14 04/30/14 7.2544 0.60 03/31/14 04/30/14 7.1153 0.59 $ 93 USD Reinvestment on 05/30/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 05/30/14 1,037.4494 89.05 70.52 70.52 88.15 0.90 0.69 0.09 0.00 0.09 0.00 Excess: $ 0.90 -- Total Days: 197 -- Excess Per Day: 0.00457665 2013 47 0.22 0.09 0.00 0.09 0.00 ** 2014 150 0.69 11/29/13 05/30/14 6.8753 0.59 0.47 0.47 0.58 0.01 0.00 0.00 0.00 0.00 0.00 Excess: $ 0.01 -- Total Days: 183 -- Excess Per Day: 0.00003279 2013 33 0.00 0.00 0.00 0.00 0.00 ** 2014 150 0.00 CLIENT ID: 12 ETTWEBINAR001 / Pg. 7 PAGE 25 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 12/02/13 05/30/14 6.1626 0.53 0.42 0.42 0.52 0.01 0.00 0.00 0.00 0.00 0.00 Excess: $ 0.01 -- Total Days: 180 -- Excess Per Day: 0.00003000 2013 30 0.00 0.00 0.00 0.00 0.00 ** 2014 150 0.00 12/20/13 05/30/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00 Excess: $ 0.00 -- Total Days: 162 -- Excess Per Day: 0.00000679 2013 12 0.00 0.00 0.00 0.00 0.00 ** 2014 150 0.00 01/02/14 05/30/14 6.0743 0.52 01/31/14 05/30/14 5.4872 0.47 02/03/14 05/30/14 6.1952 0.53 02/28/14 05/30/14 7.2544 0.62 03/31/14 05/30/14 7.1153 0.61 04/30/14 05/30/14 6.8981 0.59 $ 99 USD Reinvestment on 06/30/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 06/30/14 1,037.4494 94.07 72.26 72.26 90.32 3.75 2.98 0.31 0.00 0.31 0.01 Excess: $ 3.75 -- Total Days: 228 -- Excess Per Day: 0.01645658 2013 47 0.77 0.31 0.00 0.31 0.01 ** 2014 181 2.98 11/29/13 06/30/14 6.8753 0.62 0.48 0.48 0.60 0.02 0.02 0.00 0.00 0.00 0.00 Excess: $ 0.02 -- Total Days: 214 -- Excess Per Day: 0.00011589 2013 33 0.00 0.00 0.00 0.00 0.00 ** 2014 181 0.02 12/02/13 06/30/14 6.1626 0.56 0.43 0.43 0.54 0.02 0.02 0.00 0.00 0.00 0.00 Excess: $ 0.02 -- Total Days: 211 -- Excess Per Day: 0.00010569 2013 30 0.00 0.00 0.00 0.00 0.00 ** 2014 181 0.02 12/20/13 06/30/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00 CLIENT ID: 12 ETTWEBINAR001 / Pg. 8 PAGE 26 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 Excess: $ 0.00 -- Total Days: 193 -- Excess Per Day: 0.00002383 2013 12 0.00 0.00 0.00 0.00 0.00 ** 2014 181 0.00 01/02/14 06/30/14 6.0743 0.55 01/31/14 06/30/14 5.4872 0.50 02/03/14 06/30/14 6.1952 0.56 02/28/14 06/30/14 7.2544 0.66 03/31/14 06/30/14 7.1153 0.65 04/30/14 06/30/14 6.8981 0.63 05/30/14 06/30/14 7.1916 0.65 $ 95 USD Reinvestment on 07/31/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 07/31/14 1,037.4494 89.57 71.30 71.30 89.12 0.45 0.37 0.03 0.00 0.03 0.00 Excess: $ 0.45 -- Total Days: 259 -- Excess Per Day: 0.00173784 2013 47 0.08 0.03 0.00 0.03 0.00 ** 2014 212 0.37 11/29/13 07/31/14 6.8753 0.59 0.47 0.47 0.59 0.00 0.00 0.00 0.00 0.00 0.00 Excess: $ 0.00 -- Total Days: 245 -- Excess Per Day: 0.00001224 2013 33 0.00 0.00 0.00 0.00 0.00 ** 2014 212 0.00 12/02/13 07/31/14 6.1626 0.53 0.42 0.42 0.53 0.00 0.00 0.00 0.00 0.00 0.00 Excess: $ 0.00 -- Total Days: 242 -- Excess Per Day: 0.00001116 2013 30 0.00 0.00 0.00 0.00 0.00 ** 2014 212 0.00 12/20/13 07/31/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00 Excess: $ 0.00 -- Total Days: 224 -- Excess Per Day: 0.00000268 2013 12 0.00 0.00 0.00 0.00 0.00 ** 2014 212 0.00 01/02/14 07/31/14 6.0743 0.52 01/31/14 07/31/14 5.4872 0.47 CLIENT ID: 12 ETTWEBINAR001 / Pg. 9 PAGE 27 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 02/03/14 07/31/14 6.1952 0.53 02/28/14 07/31/14 7.2544 0.63 03/31/14 07/31/14 7.1153 0.61 04/30/14 07/31/14 6.8981 0.60 05/30/14 07/31/14 7.1916 0.62 06/30/14 07/31/14 7.3250 0.63 $ 101 USD Reinvestment on 08/29/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 08/29/14 1,037.4494 94.98 71.97 71.97 89.96 5.02 4.20 0.32 0.00 0.32 0.01 Excess: $ 5.02 -- Total Days: 288 -- Excess Per Day: 0.01742500 2013 47 0.82 0.32 0.00 0.32 0.01 ** 2014 241 4.20 11/29/13 08/29/14 6.8753 0.63 0.48 0.48 0.60 0.03 0.03 0.00 0.00 0.00 0.00 Excess: $ 0.03 -- Total Days: 274 -- Excess Per Day: 0.00012153 2013 33 0.00 0.00 0.00 0.00 0.00 ** 2014 241 0.03 12/02/13 08/29/14 6.1626 0.56 0.43 0.43 0.53 0.03 0.03 0.00 0.00 0.00 0.00 Excess: $ 0.03 -- Total Days: 271 -- Excess Per Day: 0.00010996 2013 30 0.00 0.00 0.00 0.00 0.00 ** 2014 241 0.03 12/20/13 08/29/14 1.2592 0.12 0.09 0.09 0.11 0.01 0.01 0.00 0.00 0.00 0.00 Excess: $ 0.01 -- Total Days: 253 -- Excess Per Day: 0.00002451 2013 12 0.00 0.00 0.00 0.00 0.00 ** 2014 241 0.01 01/02/14 08/29/14 6.0743 0.56 01/31/14 08/29/14 5.4872 0.50 02/03/14 08/29/14 6.1952 0.57 02/28/14 08/29/14 7.2544 0.66 03/31/14 08/29/14 7.1153 0.65 04/30/14 08/29/14 6.8981 0.63 05/30/14 08/29/14 7.1916 0.66 06/30/14 08/29/14 7.3250 0.67 CLIENT ID: 12 ETTWEBINAR001 / Pg. 10 PAGE 28 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 07/31/14 08/29/14 7.0918 0.65 $ 90 USD Reinvestment on 09/30/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 09/30/14 1,037.4494 84.31 70.18 70.18 87.72-3.41 11/29/13 09/30/14 6.8753 0.56 0.47 0.47 0.58-0.02 12/02/13 09/30/14 6.1626 0.50 0.42 0.42 0.52-0.02 12/20/13 09/30/14 1.2592 0.10 0.09 0.09 0.11-0.00 01/02/14 09/30/14 6.0743 0.49 01/31/14 09/30/14 5.4872 0.45 02/03/14 09/30/14 6.1952 0.50 02/28/14 09/30/14 7.2544 0.59 03/31/14 09/30/14 7.1153 0.58 04/30/14 09/30/14 6.8981 0.56 05/30/14 09/30/14 7.1916 0.58 06/30/14 09/30/14 7.3250 0.60 07/31/14 09/30/14 7.0918 0.58 08/29/14 09/30/14 7.4725 0.61 $ 90 USD Reinvestment on 10/31/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 10/31/14 1,037.4494 83.81 70.19 70.19 87.74-3.92 11/29/13 10/31/14 6.8753 0.56 0.47 0.47 0.58-0.03 12/02/13 10/31/14 6.1626 0.50 0.42 0.42 0.52-0.02 12/20/13 10/31/14 1.2592 0.10 0.09 0.09 0.11-0.00 01/02/14 10/31/14 6.0743 0.49 01/31/14 10/31/14 5.4872 0.44 02/03/14 10/31/14 6.1952 0.50 02/28/14 10/31/14 7.2544 0.59 03/31/14 10/31/14 7.1153 0.57 04/30/14 10/31/14 6.8981 0.56 05/30/14 10/31/14 7.1916 0.58 06/30/14 10/31/14 7.3250 0.59 07/31/14 10/31/14 7.0918 0.57 08/29/14 10/31/14 7.4725 0.60 09/30/14 10/31/14 7.2426 0.59 $ 92 USD Reinvestment on 11/28/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 11/28/14 981.2035 84.18 66.28 66.28 82.85 1.33 1.17 0.07 0.00 0.07 0.00 Excess: $ 1.33 -- Total Days: 379 -- Excess Per Day: 0.00351372 2013 47 0.17 0.07 0.00 0.07 0.00 CLIENT ID: 12 ETTWEBINAR001 / Pg. 11 PAGE 29 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 ** 2014 332 1.17 11/29/13 11/28/14 6.8753 0.59 0.44 0.44 0.55 0.04 0.04 0.00 0.00 0.00 0.00 Excess: $ 0.04 -- Total Days: 365 -- Excess Per Day: 0.00011178 2013 33 0.00 0.00 0.00 0.00 0.00 ** 2014 332 0.04 12/02/13 11/28/14 6.1626 0.53 0.39 0.39 0.49 0.04 0.03 0.00 0.00 0.00 0.00 Excess: $ 0.04 -- Total Days: 362 -- Excess Per Day: 0.00010110 2013 30 0.00 0.00 0.00 0.00 0.00 ** 2014 332 0.03 12/20/13 11/28/14 1.2592 0.11 0.08 0.08 0.10 0.01 0.01 0.00 0.00 0.00 0.00 Excess: $ 0.01 -- Total Days: 344 -- Excess Per Day: 0.00002180 2013 12 0.00 0.00 0.00 0.00 0.00 ** 2014 332 0.01 01/02/14 11/28/14 6.0743 0.52 01/31/14 11/28/14 5.4872 0.47 02/03/14 11/28/14 6.1952 0.53 02/28/14 11/28/14 7.2544 0.62 03/31/14 11/28/14 7.1153 0.61 04/30/14 11/28/14 6.8981 0.59 05/30/14 11/28/14 7.1916 0.62 06/30/14 11/28/14 7.3250 0.63 07/31/14 11/28/14 7.0918 0.61 08/29/14 11/28/14 7.4725 0.64 09/30/14 11/28/14 7.2426 0.62 10/31/14 11/28/14 7.4332 0.64 $ 524 USD Distribution on 12/31/14 2013: 0.887200 -- 2012: 0.000000 -- 2011: 0.000000 11/15/13 12/31/14 981.2035 473.84 65.80 65.80 82.25 391.59 346.92 17.69 0.00 17.69 0.53 Excess: $ 391.59 -- Total Days: 412 -- Excess Per Day: 0.95046505 2013 47 44.67 17.69 0.00 17.69 0.53 ** 2014 365 346.92 11/29/13 12/31/14 6.8753 3.32 0.44 0.44 0.55 2.78 2.55 0.09 0.00 0.09 0.00 CLIENT ID: 12 ETTWEBINAR001 / Pg. 12 PAGE 30 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 Excess: $ 2.78 -- Total Days: 398 -- Excess Per Day: 0.00697261 2013 33 0.23 0.09 0.00 0.09 0.00 ** 2014 365 2.55 12/02/13 12/31/14 6.1626 2.98 0.39 0.39 0.49 2.49 2.30 0.07 0.00 0.07 0.00 Excess: $ 2.49 -- Total Days: 395 -- Excess Per Day: 0.00629722 2013 30 0.19 0.07 0.00 0.07 0.00 ** 2014 365 2.30 12/20/13 12/31/14 1.2592 0.61 0.08 0.08 0.10 0.51 0.49 0.01 0.00 0.01 0.00 Excess: $ 0.51 -- Total Days: 377 -- Excess Per Day: 0.00134801 2013 12 0.02 0.01 0.00 0.01 0.00 ** 2014 365 0.49 01/02/14 12/31/14 6.0743 2.93 01/31/14 12/31/14 5.4872 2.65 02/03/14 12/31/14 6.1952 2.99 02/28/14 12/31/14 7.2544 3.50 03/31/14 12/31/14 7.1153 3.44 04/30/14 12/31/14 6.8981 3.33 05/30/14 12/31/14 7.1916 3.47 06/30/14 12/31/14 7.3250 3.54 07/31/14 12/31/14 7.0918 3.42 08/29/14 12/31/14 7.4725 3.61 09/30/14 12/31/14 7.2426 3.50 10/31/14 12/31/14 7.4332 3.59 11/28/14 12/31/14 7.6659 3.70 EXCESS DISTRIBUTION SUMMARY Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f 1,526 413 0 364 19 0 19 1 CLIENT ID: 12 ETTWEBINAR001 / Pg. 13 PAGE 31 OF 83

Form 8621 Calculation Statement Imperial Dividend Income Pool Reference ID Number: ETTWEBINAR001 2015 CARRYOVER CALCULATION - ADJUSTED DISTRIBUTIONS PER UNIT 2014 DISTRIBUTIONS PER UNIT ADJUSTMENT Calculating in Original Currency Units Distribution Adjustment Adjusted Distribution Distribution Per Share 1,057.8208 73.62 0.00 73.62 0.0695959089 1,069.5032 100.00 1.39 98.61 0.0921980484 1,076.7576 99.71 0.53 99.18 0.0921060118 1,083.8729 98.17 0.00 98.17 0.0905733504 1,090.7710 101.71 0.24 101.47 0.0930296963 1,097.9626 106.25 0.83 105.42 0.0960112708 1,105.2876 103.90 0.09 103.81 0.0939214673 1,112.3794 110.55 0.90 109.65 0.0985749120 1,119.8519 101.99 0.00 101.99 0.0910745430 1,127.0945 102.69 0.00 102.69 0.0911103727 1,078.2818 105.70 0.20 105.50 0.0978439216 1,085.9477 607.86 199.56 408.30 0.3759846199 Average 1.3820241231 2014 Adjusted Annual Distributions Per Unit: 1.3820241231 CLIENT ID: 12 ETTWEBINAR001 / Pg. 14 PAGE 32 OF 83

How to Calculate Form 8621 - Line 15 2014 - Calculations, Forms Guide & Tax Software Entry Guide - Mary Beth Lougen EA USTCP Chief Operating Officer Expat Tax Tools B.Lougen@f8621.com 1 (844) 312-8670 ext. 402 www.f8621.com www.expattaxtools.com PAGE 33 OF 83

PREVIEW ONLY / DO NOT FILE CURRENT YEAR HOLDINGS Hide DetailsShow Details Block Number Allocation to Blocks Number of Securities Transaction amount Date Transaction Type Beginning of Year Additions (USD) Return of Capital Adjustments Sale # of Securities After Adjustments # of Securities Cost Base 1 11/15/13 Purchase 1,037.4494 13,276.92 114.81 (56.2459) 981.2035 12,442.29 2 11/29/13 Reinvestment 6.8753 85.78 0.80 6.8753 84.98 3 12/02/13 Purchase 6.1626 76.80 0.72 6.1626 76.08 4 12/20/13 Reinvestment 1.2592 15.63 0.15 1.2592 15.48 5 01/02/14 Purchase 6.0743 77.11 0.71 6.0743 76.40 6 01/31/14 Reinvestment 5.4872 66.16 0.64 5.4872 65.52 7 02/03/14 Purchase 6.1952 74.04 0.72 6.1952 73.32 8 02/28/14 Reinvestment 7.2544 90.30 0.85 7.2544 89.45 9 03/31/14 Reinvestment 7.1153 90.26 0.83 7.1153 89.43 10 04/30/14 Reinvestment 6.8981 89.60 0.81 6.8981 88.79 11 05/30/14 Reinvestment 7.1916 93.63 0.84 7.1916 92.79 12 06/30/14 Reinvestment 7.3250 99.56 0.86 7.3250 98.70 13 07/31/14 Reinvestment 7.0918 95.43 0.83 7.0918 94.60 14 08/29/14 Reinvestment 7.4725 101.84 0.87 7.4725 100.97 15 09/30/14 Reinvestment 7.2426 91.00 0.85 7.2426 90.15 16 10/31/14 Reinvestment 7.4332 91.06 0.87 7.4332 90.19 17 11/28/14 Reinvestment 7.6659 92.51 0.90 7.6659 91.61 SECTION 1291 SALES Purchase Date Sale Date Days Held Securities in Block Securities Sold Securities Left Basis Sale Price Gain / Loss Line 15f 11/15/13 11/21/14 372 1,037.4494 56.2459 981.2035 720.00 709.00-11.00-11 DISTRIBUTED & REINVESTED EARNINGS $ 66.16 USD Reinvestment on 01/31/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 01/31/14 1,037.4494 64.88 66.76 66.76 83.45-18.57 11/29/13 01/31/14 6.8753 0.43 0.44 0.44 0.55-0.12 12/02/13 01/31/14 6.1626 0.39 0.40 0.40 0.50-0.11 12/20/13 01/31/14 1.2592 0.08 0.08 0.08 0.10-0.02 01/02/14 01/31/14 6.0743 0.38 $ 90.30 USD Reinvestment on 02/28/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 02/28/14 1,037.4494 87.60 67.83 67.83 84.79 2.81 1.56 0.49 0.00 0.49 0.01 2013 47 1.2459 0.49 0.00 0.49 0.01 ** 2014 59 1.5639 11/29/13 02/28/14 6.8753 0.58 0.45 0.45 0.56 0.02 0.01 0.00 0.00 0.00 0.00 2013 33 0.0067 0.00 0.00 0.00 0.00 ** 2014 59 0.0119 12/02/13 02/28/14 6.1626 0.52 0.40 0.40 0.50 0.02 0.01 0.00 0.00 0.00 0.00 2013 30 0.0056 0.00 0.00 0.00 0.00 ** 2014 59 0.0111 12/20/13 02/28/14 1.2592 0.11 0.08 0.08 0.10 0.00 0.00 0.00 0.00 0.00 0.00 2013 12 0.0006 0.00 0.00 0.00 0.00 ** 2014 59 0.0028 01/02/14 02/28/14 6.0743 0.51 01/31/14 02/28/14 5.4872 0.46 02/03/14 02/28/14 6.1952 0.52 $ 90.26 USD Reinvestment on 03/31/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 PAGE 34 OF 83

11/15/13 03/31/14 1,037.4494 86.96 68.45 68.45 85.57 1.40 0.92 0.19 0.00 0.19 0.01 2013 47 0.4787 0.19 0.00 0.19 0.01 ** 2014 90 0.9167 11/29/13 03/31/14 6.8753 0.58 0.45 0.45 0.57 0.01 0.01 0.00 0.00 0.00 0.00 2013 33 0.0025 0.00 0.00 0.00 0.00 ** 2014 90 0.0068 12/02/13 03/31/14 6.1626 0.52 0.41 0.41 0.51 0.01 0.01 0.00 0.00 0.00 0.00 2013 30 0.0021 0.00 0.00 0.00 0.00 ** 2014 90 0.0062 12/20/13 03/31/14 1.2592 0.11 0.08 0.08 0.10 0.00 0.00 0.00 0.00 0.00 0.00 2013 12 0.0002 0.00 0.00 0.00 0.00 ** 2014 90 0.0014 01/02/14 03/31/14 6.0743 0.51 01/31/14 03/31/14 5.4872 0.46 02/03/14 03/31/14 6.1952 0.52 02/28/14 03/31/14 7.2544 0.61 $ 89.60 USD Reinvestment on 04/30/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 04/30/14 1,037.4494 85.76 69.48 69.48 86.84-1.08 11/29/13 04/30/14 6.8753 0.57 0.46 0.46 0.58-0.01 12/02/13 04/30/14 6.1626 0.51 0.41 0.41 0.52-0.01 12/20/13 04/30/14 1.2592 0.10 0.08 0.08 0.11-0.00 01/02/14 04/30/14 6.0743 0.50 01/31/14 04/30/14 5.4872 0.45 02/03/14 04/30/14 6.1952 0.51 02/28/14 04/30/14 7.2544 0.60 03/31/14 04/30/14 7.1153 0.59 $ 93.63 USD Reinvestment on 05/30/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 05/30/14 1,037.4494 89.05 70.52 70.52 88.15 0.90 0.69 0.09 0.00 0.09 0.00 2013 47 0.2151 0.09 0.00 0.09 0.00 ** 2014 150 0.6865 11/29/13 05/30/14 6.8753 0.59 0.47 0.47 0.58 0.01 0.00 0.00 0.00 0.00 0.00 2013 33 0.0011 0.00 0.00 0.00 0.00 ** 2014 150 0.0049 12/02/13 05/30/14 6.1626 0.53 0.42 0.42 0.52 0.01 0.00 0.00 0.00 0.00 0.00 2013 30 0.0009 0.00 0.00 0.00 0.00 ** 2014 150 0.0045 12/20/13 05/30/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00 2013 12 0.0001 0.00 0.00 0.00 0.00 ** 2014 150 0.001 01/02/14 05/30/14 6.0743 0.52 01/31/14 05/30/14 5.4872 0.47 02/03/14 05/30/14 6.1952 0.53 02/28/14 05/30/14 7.2544 0.62 03/31/14 05/30/14 7.1153 0.61 04/30/14 05/30/14 6.8981 0.59 $ 99.56 USD Reinvestment on 06/30/14 PAGE 35 OF 83

2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 06/30/14 1,037.4494 94.07 72.26 72.26 90.32 3.75 2.98 0.31 0.00 0.31 0.01 2013 47 0.7735 0.31 0.00 0.31 0.01 ** 2014 181 2.9786 11/29/13 06/30/14 6.8753 0.62 0.48 0.48 0.60 0.02 0.02 0.00 0.00 0.00 0.00 2013 33 0.0038 0.00 0.00 0.00 0.00 ** 2014 181 0.021 12/02/13 06/30/14 6.1626 0.56 0.43 0.43 0.54 0.02 0.02 0.00 0.00 0.00 0.00 2013 30 0.0032 0.00 0.00 0.00 0.00 ** 2014 181 0.0191 12/20/13 06/30/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00 2013 12 0.0003 0.00 0.00 0.00 0.00 ** 2014 181 0.0043 01/02/14 06/30/14 6.0743 0.55 01/31/14 06/30/14 5.4872 0.50 02/03/14 06/30/14 6.1952 0.56 02/28/14 06/30/14 7.2544 0.66 03/31/14 06/30/14 7.1153 0.65 04/30/14 06/30/14 6.8981 0.63 05/30/14 06/30/14 7.1916 0.65 $ 95.43 USD Reinvestment on 07/31/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 07/31/14 1,037.4494 89.57 71.30 71.30 89.12 0.45 0.37 0.03 0.00 0.03 0.00 2013 47 0.0817 0.03 0.00 0.03 0.00 ** 2014 212 0.3684 11/29/13 07/31/14 6.8753 0.59 0.47 0.47 0.59 0.00 0.00 0.00 0.00 0.00 0.00 2013 33 0.0004 0.00 0.00 0.00 0.00 ** 2014 212 0.0026 12/02/13 07/31/14 6.1626 0.53 0.42 0.42 0.53 0.00 0.00 0.00 0.00 0.00 0.00 2013 30 0.0003 0.00 0.00 0.00 0.00 ** 2014 212 0.0024 12/20/13 07/31/14 1.2592 0.11 0.09 0.09 0.11 0.00 0.00 0.00 0.00 0.00 0.00 2013 12 0 0.00 0.00 0.00 0.00 ** 2014 212 0.0006 01/02/14 07/31/14 6.0743 0.52 01/31/14 07/31/14 5.4872 0.47 02/03/14 07/31/14 6.1952 0.53 02/28/14 07/31/14 7.2544 0.63 03/31/14 07/31/14 7.1153 0.61 04/30/14 07/31/14 6.8981 0.60 05/30/14 07/31/14 7.1916 0.62 06/30/14 07/31/14 7.3250 0.63 $ 101.84 USD Reinvestment on 08/29/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 08/29/14 1,037.4494 94.98 71.97 71.97 89.96 5.02 4.20 0.32 0.00 0.32 0.01 PAGE 36 OF 83

2013 47 0.819 0.32 0.00 0.32 0.01 ** 2014 241 4.1994 11/29/13 08/29/14 6.8753 0.63 0.48 0.48 0.60 0.03 0.03 0.00 0.00 0.00 0.00 2013 33 0.004 0.00 0.00 0.00 0.00 ** 2014 241 0.0293 12/02/13 08/29/14 6.1626 0.56 0.43 0.43 0.53 0.03 0.03 0.00 0.00 0.00 0.00 2013 30 0.0033 0.00 0.00 0.00 0.00 ** 2014 241 0.0265 12/20/13 08/29/14 1.2592 0.12 0.09 0.09 0.11 0.01 0.01 0.00 0.00 0.00 0.00 2013 12 0.0003 0.00 0.00 0.00 0.00 ** 2014 241 0.0059 01/02/14 08/29/14 6.0743 0.56 01/31/14 08/29/14 5.4872 0.50 02/03/14 08/29/14 6.1952 0.57 02/28/14 08/29/14 7.2544 0.66 03/31/14 08/29/14 7.1153 0.65 04/30/14 08/29/14 6.8981 0.63 05/30/14 08/29/14 7.1916 0.66 06/30/14 08/29/14 7.3250 0.67 07/31/14 08/29/14 7.0918 0.65 $ 91.00 USD Reinvestment on 09/30/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 09/30/14 1,037.4494 84.31 70.18 70.18 87.72-3.41 11/29/13 09/30/14 6.8753 0.56 0.47 0.47 0.58-0.02 12/02/13 09/30/14 6.1626 0.50 0.42 0.42 0.52-0.02 12/20/13 09/30/14 1.2592 0.10 0.09 0.09 0.11-0.00 01/02/14 09/30/14 6.0743 0.49 01/31/14 09/30/14 5.4872 0.45 02/03/14 09/30/14 6.1952 0.50 02/28/14 09/30/14 7.2544 0.59 03/31/14 09/30/14 7.1153 0.58 04/30/14 09/30/14 6.8981 0.56 05/30/14 09/30/14 7.1916 0.58 06/30/14 09/30/14 7.3250 0.60 07/31/14 09/30/14 7.0918 0.58 08/29/14 09/30/14 7.4725 0.61 $ 91.06 USD Reinvestment on 10/31/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 10/31/14 1,037.4494 83.81 70.19 70.19 87.74-3.92 11/29/13 10/31/14 6.8753 0.56 0.47 0.47 0.58-0.03 12/02/13 10/31/14 6.1626 0.50 0.42 0.42 0.52-0.02 12/20/13 10/31/14 1.2592 0.10 0.09 0.09 0.11-0.00 01/02/14 10/31/14 6.0743 0.49 01/31/14 10/31/14 5.4872 0.44 02/03/14 10/31/14 6.1952 0.50 02/28/14 10/31/14 7.2544 0.59 03/31/14 10/31/14 7.1153 0.57 04/30/14 10/31/14 6.8981 0.56 05/30/14 10/31/14 7.1916 0.58 06/30/14 10/31/14 7.3250 0.59 07/31/14 10/31/14 7.0918 0.57 08/29/14 10/31/14 7.4725 0.60 09/30/14 10/31/14 7.2426 0.59 $ 92.51 USD Reinvestment on 11/28/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 11/28/14 981.2035 84.18 66.28 66.28 82.85 1.33 1.17 0.07 0.00 0.07 0.00 2013 47 0.1651 0.07 0.00 0.07 0.00 ** 2014 332 1.1666 PAGE 37 OF 83

11/29/13 11/28/14 6.8753 0.59 0.44 0.44 0.55 0.04 0.04 0.00 0.00 0.00 0.00 2013 33 0.0037 0.00 0.00 0.00 0.00 ** 2014 332 0.0371 12/02/13 11/28/14 6.1626 0.53 0.39 0.39 0.49 0.04 0.03 0.00 0.00 0.00 0.00 2013 30 0.003 0.00 0.00 0.00 0.00 ** 2014 332 0.0336 12/20/13 11/28/14 1.2592 0.11 0.08 0.08 0.10 0.01 0.01 0.00 0.00 0.00 0.00 2013 12 0.0003 0.00 0.00 0.00 0.00 ** 2014 332 0.0072 01/02/14 11/28/14 6.0743 0.52 01/31/14 11/28/14 5.4872 0.47 02/03/14 11/28/14 6.1952 0.53 02/28/14 11/28/14 7.2544 0.62 03/31/14 11/28/14 7.1153 0.61 04/30/14 11/28/14 6.8981 0.59 05/30/14 11/28/14 7.1916 0.62 06/30/14 11/28/14 7.3250 0.63 07/31/14 11/28/14 7.0918 0.61 08/29/14 11/28/14 7.4725 0.64 09/30/14 11/28/14 7.2426 0.62 10/31/14 11/28/14 7.4332 0.64 $ 524.42 USD Distribution on 12/31/14 2013: 0.887200 2012: 0.000000 2011: 0.000000 11/15/13 12/31/14 981.2035 473.84 65.80 65.80 82.25 391.59 346.92 17.69 0.00 17.69 0.53 2013 47 44.6719 17.69 0.00 17.69 0.53 ** 2014 365 346.9197 11/29/13 12/31/14 6.8753 3.32 0.44 0.44 0.55 2.78 2.55 0.09 0.00 0.09 0.00 2013 33 0.2301 0.09 0.00 0.09 0.00 ** 2014 365 2.545 12/02/13 12/31/14 6.1626 2.98 0.39 0.39 0.49 2.49 2.30 0.07 0.00 0.07 0.00 2013 30 0.1889 0.07 0.00 0.07 0.00 ** 2014 365 2.2985 12/20/13 12/31/14 1.2592 0.61 0.08 0.08 0.10 0.51 0.49 0.01 0.00 0.01 0.00 2013 12 0.0162 0.01 0.00 0.01 0.00 ** 2014 365 0.492 01/02/14 12/31/14 6.0743 2.93 01/31/14 12/31/14 5.4872 2.65 02/03/14 12/31/14 6.1952 2.99 02/28/14 12/31/14 7.2544 3.50 03/31/14 12/31/14 7.1153 3.44 04/30/14 12/31/14 6.8981 3.33 05/30/14 12/31/14 7.1916 3.47 06/30/14 12/31/14 7.3250 3.54 07/31/14 12/31/14 7.0918 3.42 08/29/14 12/31/14 7.4725 3.61 09/30/14 12/31/14 7.2426 3.50 10/31/14 12/31/14 7.4332 3.59 11/28/14 12/31/14 7.6659 3.70 EXCESS DISTRIBUTION SUMMARY Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f 1,526 413 364 19 0 19 1-11 PAGE 38 OF 83

2015 CARRYOVER CALCULATION ADJUSTED DISTRIBUTIONS PER UNIT (LINE 15B) 2014 Distributions Per Unit Adjustment Calculating in Original Currency Distribution Units Adjustment Adjusted Distribution Adjusted Distribution Per Share 73.62 1,057.8208 0.00 73.62 0.0695959089 100.00 1,069.5032 1.39 98.61 0.0921980484 99.71 1,076.7576 0.53 99.18 0.0921060118 98.17 1,083.8729 0.00 98.17 0.0905733504 101.71 1,090.7710 0.24 101.47 0.0930296963 106.25 1,097.9626 0.83 105.42 0.0960112708 103.90 1,105.2876 0.09 103.81 0.0939214673 110.55 1,112.3794 0.90 109.65 0.0985749120 101.99 1,119.8519 0.00 101.99 0.0910745430 102.69 1,127.0945 0.00 102.69 0.0911103727 105.70 1,078.2818 0.20 105.50 0.0978439216 607.86 1,085.9477 199.56 408.30 0.3759846199 Total 1.3820241231 2014 Adjusted Annual Distributions Per Unit: 1.3820241231 PAGE 39 OF 83

PREVIEW ONLY / DO NOT FILE 985. (11.) STATEMENT LINE 21 364. X 1291TAX. 19. X 1291INT. 1. STATEMENT LINE 21 Form 8621, Line 16b ETTWEBINAR001 / Excess allocated to current year or pre PFIC periods 364. TOTAL 364. Form 8621, Line 15a ETTWEBINAR001 366. Form 8621, Line 15d ETTWEBINAR001 619. PAGE 40 OF 83

709. 720. (11.) X PAGE 41 OF 83

X 56.246 SHS Imperial Dividend Income Pool 11/15/13 11/21/14 709. 720. (11.) 709. 720. (11.) PAGE 42 OF 83

14 X Imperial Dividend Income Pool ETTWEBINAR001 14 PREVIEW ONLY / DO NOT FILE X X 413. Class Multiple 1,085.948. PAGE 43 OF 83

PREVIEW ONLY / DO NOT FILE PAGE 44 OF 83

1,526. ** 413. PREVIEW ONLY / DO NOT FILE 364. 19. 0. 19. 1. ** SEE CALCULATION STATEMENT (REF. ID ETTWEBINAR001) FOR LINES 15b TO 15d CALCULATION DETAILS PAGE 45 OF 83

(11.) PREVIEW ONLY / DO NOT FILE PAGE 46 OF 83

INCOME/DEDUCTIONS DIVIDENDS DETAILS 1 Dividends (Schedule B) TSJ Payer Name Ordinary Dividends Foreign Country Code Foreign Income Code T Form 8621, Line 15a ETTWEBINAR001 366 CA 2 T Form 8621, Line 15d ETTWEBINAR001 619 CA 2 INCOME GAINS AND LOSSES PART 1 Stocks, Securities, and Other Non Passive Transactions Descripton Sales Price Cost Date Acquired Date Sold Term Code 1099 B Code Foreign Country Code Foreign Income Code TSJ 56.246 SHS Imperial Dividend Income Pool 709 720 11/15/13 11/21/14 L C CA 2 T FOREIGN 8621 PART 1 PFIC or QEF Information 2 Name of PFIC or QEF line 1 Imperial Dividend Income Pool 3 line 2 Unknown / #CAD 4 Employer Identification Number (NOT Applicable) 5 6 7 8 Address of PFIC or QEF Street address City State Zip or Postal Code 9 Foreign country Canada 10 Foreign province 14 Foreign Country Code CA 15 Foreign Income Code Passive Income 16 Reference ID Number ETTWEBINAR001 Additional Information Required 17 Class of Stock Shares at Beginning of Year Changes During Year Date of Change Shares at Year End- Override Value of Shares Held Year End 1051.7465 6.0743 01/02/14 0.0000 5.4872 01/31/14 0.0000 6.1952 02/03/14 0.0000 7.2544 02/28/14 0.0000 7.1153 03/31/14 0.0000 6.8981 04/30/14 0.0000 7.1916 05/30/14 0.0000 7.3250 06/30/14 0.0000 7.0918 07/31/14 0.0000 7.4725 08/29/14 0.0000 7.2426 09/30/14 0.0000 7.4332 10/31/14 0.0000-56.2459 11/21/14 0.0000 7.6659 11/28/14 1085.9477 12732.3 Jointly Owned ** Note that the CCH tax software rounds the number of units to the nearest number which may results in an inaccurate or negative number of units at the end of the year. Adjustments may be required. PART 12 Distributions / Dispositions from Section 1291 Fund 1 of 2 1 Total distributions from the section 1291 fund during the year 1526 2 Total distributions made by the fund for each of the 3 years preceding the current tax year 3 Number of prior years if fewer than 3 4 Gain or loss from disposition of section 1291 fund stock 5 Excess Distribution override 413 6 Holding period beginning date 11/15/2013 7 PFIC applicable date PAGE 47 OF 83

8 Holding period ending date 12/31/2014 9 Distribution number 1 2 of 2 1 Total distributions from the section 1291 fund during the year 2 Total distributions made by the fund for each of the 3 years preceding the current tax year 3 Number of prior years if fewer than 3 4 Gain or loss from disposition of section 1291 fund stock -11 5 Excess Distribution override 6 Holding period beginning date 7 PFIC applicable date 8 Holding period ending date 9 Distribution number 2 PART 13 Section 1291 Distribution Detail Distribution Number Current Year Distribution Foreign Tax Credit Excess Distribution Alloc. to Each Day in Holding Period OR Foreign Tax Credit Alloc. to Each Year in Holding Period OR Amount Allocated to Current Tax Year and Pre PFIC years OR Tax Increase Override Foreign Tax Credit - Override Interest Override 1 364 19 0 1 2 PAGE 48 OF 83

How to Calculate Form 8621 - Line 15 2015 - Calculations, Forms Guide & Tax Software Entry Guide - Mary Beth Lougen EA USTCP Chief Operating Officer Expat Tax Tools B.Lougen@f8621.com 1 (844) 312-8670 ext. 402 www.f8621.com www.expattaxtools.com PAGE 49 OF 83

PREVIEW ONLY / DO NOT FILE CURRENT YEAR HOLDINGS Hide DetailsShow Details Block Number Allocation to Blocks Number of Securities Transaction amount Date Transaction Type Beginning of Year Additions (USD) Return of Capital Adjustments Sale # of Securities After Adjustments # of Securities Cost Base 1 11/15/13 Purchase 981.2035 12,442.29 87.87 (305.0323) 676.1712 8,486.41 2 11/29/13 Reinvestment 6.8753 84.98 0.89 6.8753 84.09 3 12/02/13 Purchase 6.1626 76.08 0.80 6.1626 75.28 4 12/20/13 Reinvestment 1.2592 15.48 0.16 1.2592 15.32 5 01/02/14 Purchase 6.0743 76.40 0.79 6.0743 75.61 6 01/31/14 Reinvestment 5.4872 65.52 0.71 5.4872 64.81 7 02/03/14 Purchase 6.1952 73.32 0.81 6.1952 72.51 8 02/28/14 Reinvestment 7.2544 89.45 0.94 7.2544 88.51 9 03/31/14 Reinvestment 7.1153 89.43 0.92 7.1153 88.51 10 04/30/14 Reinvestment 6.8981 88.79 0.90 6.8981 87.89 11 05/30/14 Reinvestment 7.1916 92.79 0.93 7.1916 91.86 12 06/30/14 Reinvestment 7.3250 98.70 0.95 7.3250 97.75 13 07/31/14 Reinvestment 7.0918 94.60 0.92 7.0918 93.68 14 08/29/14 Reinvestment 7.4725 100.97 0.97 7.4725 100.00 15 09/30/14 Reinvestment 7.2426 90.15 0.94 7.2426 89.21 16 10/31/14 Reinvestment 7.4332 90.19 0.97 7.4332 89.22 17 11/28/14 Reinvestment 7.6659 91.61 1.00 7.6659 90.61 18 01/30/15 Reinvestment 5.7771 61.07 0.75 5.7771 60.32 19 02/27/15 Reinvestment 7.4752 82.85 0.97 7.4752 81.88 20 03/31/15 Reinvestment 7.1070 75.43 0.92 7.1070 74.51 21 04/30/15 Reinvestment 7.5094 84.62 0.98 7.5094 83.64 22 05/29/15 Reinvestment 5.4892 58.51 0.71 5.4892 57.80 23 06/30/15 Reinvestment 5.2733 54.50 0.69 5.2733 53.81 24 07/31/15 Reinvestment 5.3658 52.39 0.70 5.3658 51.69 25 08/31/15 Reinvestment 5.5290 50.97 0.72 5.5290 50.25 26 09/30/15 Reinvestment 5.4665 48.25 0.71 5.4665 47.54 27 10/30/15 Reinvestment 5.6632 52.50 0.74 5.6632 51.76 28 11/30/15 Reinvestment 5.6755 50.87 0.74 5.6755 50.13 TOTALS ON DECEMBER 31, 2015: FMV: $ 7,072.92 Total Shares: 847.2466 FMV / Share: $ 8.3481 DEEMED DISPOSITION (DD) Block ACB FMV in Block Gain on Block ACB at Year End Unreveresed Inclusions Carryforward Line 15f 1 8,486.41 5,644.76-2,841.65 8,486.41 0.00-2,841.65 2 84.09 57.40-26.69 84.09 0.00-26.69 3 75.28 51.45-23.83 75.28 0.00-23.83 4 15.32 10.51-4.81 15.32 0.00-4.81 5 75.61 50.71-24.90 75.61 0.00-24.90 6 64.81 45.81-19.00 64.81 0.00-19.00 7 72.51 51.72-20.79 72.51 0.00-20.79 8 88.51 60.56-27.95 88.51 0.00-27.95 9 88.51 59.40-29.11 88.51 0.00-29.11 10 87.89 57.59-30.30 87.89 0.00-30.30 11 91.86 60.04-31.82 91.86 0.00-31.82 12 97.75 61.15-36.60 97.75 0.00-36.60 13 93.68 59.20-34.48 93.68 0.00-34.48 14 100.00 62.38-37.62 100.00 0.00-37.62 15 89.21 60.46-28.75 89.21 0.00-28.75 16 89.22 62.05-27.17 89.22 0.00-27.17 17 90.61 64.00-26.61 90.61 0.00-26.61 18 60.32 48.23-12.09 60.32 0.00-12.09 19 81.88 62.40-19.48 81.88 0.00-19.48 20 74.51 59.33-15.18 74.51 0.00-15.18 21 83.64 62.69-20.95 83.64 0.00-20.95 22 57.80 45.82-11.98 57.80 0.00-11.98 23 53.81 44.02-9.79 53.81 0.00-9.79 24 51.69 44.79-6.90 51.69 0.00-6.90 25 50.25 46.16-4.09 50.25 0.00-4.09 26 47.54 45.64-1.91 47.54 0.00-1.91 27 51.76 47.28-4.48 51.76 0.00-4.48 28 50.13 47.38-2.75 50.13 0.00-2.75 SECTION 1291 SALES Purchase Date Sale Date Days Held Securities in Block Securities Sold Securities Left Basis Sale Price Gain / Loss Line 15f 11/15/13 05/14/15 546 981.2035 305.0323 676.1712 3,868.00 3,418.00-450.00-450 DISTRIBUTED & REINVESTED EARNINGS $ 61.07 USD Reinvestment on 01/30/15 PAGE 50 OF 83

2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 01/30/15 981.2035 55.18 172.78 86.39 107.99-52.81 11/29/13 01/30/15 6.8753 0.39 1.21 0.61 0.76-0.37 12/02/13 01/30/15 6.1626 0.35 1.09 0.54 0.68-0.33 12/20/13 01/30/15 1.2592 0.07 0.22 0.11 0.14-0.07 01/02/14 01/30/15 6.0743 0.34 0.65 0.65 0.81-0.47 01/31/14 01/30/15 5.4872 0.31 0.59 0.59 0.74-0.43 02/03/14 01/30/15 6.1952 0.35 0.66 0.66 0.83-0.48 02/28/14 01/30/15 7.2544 0.41 0.78 0.78 0.97-0.56 03/31/14 01/30/15 7.1153 0.40 0.76 0.76 0.95-0.55 04/30/14 01/30/15 6.8981 0.39 0.74 0.74 0.92-0.54 05/30/14 01/30/15 7.1916 0.40 0.77 0.77 0.96-0.56 06/30/14 01/30/15 7.3250 0.41 0.79 0.79 0.98-0.57 07/31/14 01/30/15 7.0918 0.40 0.76 0.76 0.95-0.55 08/29/14 01/30/15 7.4725 0.42 0.80 0.80 1.00-0.58 09/30/14 01/30/15 7.2426 0.41 0.78 0.78 0.97-0.56 10/31/14 01/30/15 7.4332 0.42 0.80 0.80 1.00-0.58 11/28/14 01/30/15 7.6659 0.43 0.82 0.82 1.03-0.60 $ 82.85 USD Reinvestment on 02/27/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 02/27/15 981.2035 74.46 176.63 88.32 110.39-35.93 11/29/13 02/27/15 6.8753 0.52 1.24 0.62 0.77-0.25 12/02/13 02/27/15 6.1626 0.47 1.11 0.55 0.69-0.23 12/20/13 02/27/15 1.2592 0.10 0.23 0.11 0.14-0.05 01/02/14 02/27/15 6.0743 0.46 0.67 0.67 0.83-0.37 01/31/14 02/27/15 5.4872 0.42 0.60 0.60 0.75-0.34 02/03/14 02/27/15 6.1952 0.47 0.68 0.68 0.85-0.38 02/28/14 02/27/15 7.2544 0.55 0.80 0.80 0.99-0.44 03/31/14 02/27/15 7.1153 0.54 0.78 0.78 0.98-0.44 04/30/14 02/27/15 6.8981 0.52 0.76 0.76 0.95-0.42 05/30/14 02/27/15 7.1916 0.55 0.79 0.79 0.99-0.44 06/30/14 02/27/15 7.3250 0.56 0.80 0.80 1.00-0.45 07/31/14 02/27/15 7.0918 0.54 0.78 0.78 0.97-0.43 08/29/14 02/27/15 7.4725 0.57 0.82 0.82 1.02-0.46 09/30/14 02/27/15 7.2426 0.55 0.79 0.79 0.99-0.44 10/31/14 02/27/15 7.4332 0.56 0.81 0.81 1.02-0.45 11/28/14 02/27/15 7.6659 0.58 0.84 0.84 1.05-0.47 01/30/15 02/27/15 5.7771 0.44 $ 75.43 USD Reinvestment on 03/31/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 03/31/15 981.2035 67.33 175.41 87.70 109.63-42.30 11/29/13 03/31/15 6.8753 0.47 1.23 0.61 0.77-0.30 12/02/13 03/31/15 6.1626 0.42 1.10 0.55 0.69-0.27 12/20/13 03/31/15 1.2592 0.09 0.23 0.11 0.14-0.05 01/02/14 03/31/15 6.0743 0.42 0.66 0.66 0.83-0.41 01/31/14 03/31/15 5.4872 0.38 0.60 0.60 0.75-0.37 02/03/14 03/31/15 6.1952 0.43 0.67 0.67 0.84-0.42 02/28/14 03/31/15 7.2544 0.50 0.79 0.79 0.99-0.49 03/31/14 03/31/15 7.1153 0.49 0.77 0.77 0.97-0.48 04/30/14 03/31/15 6.8981 0.47 0.75 0.75 0.94-0.47 05/30/14 03/31/15 7.1916 0.49 0.78 0.78 0.98-0.49 06/30/14 03/31/15 7.3250 0.50 0.80 0.80 1.00-0.49 07/31/14 03/31/15 7.0918 0.49 0.77 0.77 0.97-0.48 08/29/14 03/31/15 7.4725 0.51 0.81 0.81 1.02-0.50 09/30/14 03/31/15 7.2426 0.50 0.79 0.79 0.99-0.49 10/31/14 03/31/15 7.4332 0.51 0.81 0.81 1.01-0.50 11/28/14 03/31/15 7.6659 0.53 0.83 0.83 1.04-0.52 01/30/15 03/31/15 5.7771 0.40 02/27/15 03/31/15 7.4752 0.51 $ 84.62 USD Reinvestment on 04/30/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 04/30/15 981.2035 75.05 184.69 92.34 115.43-40.38 11/29/13 04/30/15 6.8753 0.53 1.29 0.65 0.81-0.28 12/02/13 04/30/15 6.1626 0.47 1.16 0.58 0.73-0.25 12/20/13 04/30/15 1.2592 0.10 0.24 0.12 0.15-0.05 01/02/14 04/30/15 6.0743 0.46 0.70 0.70 0.87-0.41 01/31/14 04/30/15 5.4872 0.42 0.63 0.63 0.79-0.37 02/03/14 04/30/15 6.1952 0.47 0.71 0.71 0.89-0.41 02/28/14 04/30/15 7.2544 0.55 0.83 0.83 1.04-0.48 03/31/14 04/30/15 7.1153 0.54 0.82 0.82 1.02-0.48 04/30/14 04/30/15 6.8981 0.53 0.79 0.79 0.99-0.46 05/30/14 04/30/15 7.1916 0.55 0.82 0.82 1.03-0.48 06/30/14 04/30/15 7.3250 0.56 0.84 0.84 1.05-0.49 PAGE 51 OF 83

07/31/14 04/30/15 7.0918 0.54 0.81 0.81 1.02-0.47 08/29/14 04/30/15 7.4725 0.57 0.86 0.86 1.07-0.50 09/30/14 04/30/15 7.2426 0.55 0.83 0.83 1.04-0.48 10/31/14 04/30/15 7.4332 0.57 0.85 0.85 1.07-0.50 11/28/14 04/30/15 7.6659 0.59 0.88 0.88 1.10-0.51 01/30/15 04/30/15 5.7771 0.44 02/27/15 04/30/15 7.4752 0.57 03/31/15 04/30/15 7.1070 0.54 $ 58.51 USD Reinvestment on 05/29/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 05/29/15 676.1712 48.92 131.23 65.62 82.02-33.11 11/29/13 05/29/15 6.8753 0.50 0.92 0.46 0.57-0.08 12/02/13 05/29/15 6.1626 0.45 0.82 0.41 0.52-0.07 12/20/13 05/29/15 1.2592 0.09 0.17 0.08 0.11-0.01 01/02/14 05/29/15 6.0743 0.44 0.49 0.49 0.62-0.18 01/31/14 05/29/15 5.4872 0.40 0.45 0.45 0.56-0.16 02/03/14 05/29/15 6.1952 0.45 0.50 0.50 0.63-0.18 02/28/14 05/29/15 7.2544 0.52 0.59 0.59 0.74-0.21 03/31/14 05/29/15 7.1153 0.51 0.58 0.58 0.72-0.21 04/30/14 05/29/15 6.8981 0.50 0.56 0.56 0.70-0.20 05/30/14 05/29/15 7.1916 0.52 0.59 0.59 0.73-0.21 06/30/14 05/29/15 7.3250 0.53 0.60 0.60 0.75-0.22 07/31/14 05/29/15 7.0918 0.51 0.58 0.58 0.72-0.21 08/29/14 05/29/15 7.4725 0.54 0.61 0.61 0.76-0.22 09/30/14 05/29/15 7.2426 0.52 0.59 0.59 0.74-0.21 10/31/14 05/29/15 7.4332 0.54 0.61 0.61 0.76-0.22 11/28/14 05/29/15 7.6659 0.55 0.62 0.62 0.78-0.23 01/30/15 05/29/15 5.7771 0.42 02/27/15 05/29/15 7.4752 0.54 03/31/15 05/29/15 7.1070 0.51 04/30/15 05/29/15 7.5094 0.54 $ 54.50 USD Reinvestment on 06/30/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 06/30/15 676.1712 45.26 132.05 66.02 82.53-37.27 11/29/13 06/30/15 6.8753 0.46 0.93 0.46 0.58-0.12 12/02/13 06/30/15 6.1626 0.41 0.83 0.41 0.52-0.11 12/20/13 06/30/15 1.2592 0.08 0.17 0.08 0.11-0.02 01/02/14 06/30/15 6.0743 0.41 0.50 0.50 0.62-0.22 01/31/14 06/30/15 5.4872 0.37 0.45 0.45 0.56-0.19 02/03/14 06/30/15 6.1952 0.41 0.51 0.51 0.63-0.22 02/28/14 06/30/15 7.2544 0.49 0.59 0.59 0.74-0.26 03/31/14 06/30/15 7.1153 0.48 0.58 0.58 0.73-0.25 04/30/14 06/30/15 6.8981 0.46 0.57 0.57 0.71-0.25 05/30/14 06/30/15 7.1916 0.48 0.59 0.59 0.74-0.26 06/30/14 06/30/15 7.3250 0.49 0.60 0.60 0.75-0.26 07/31/14 06/30/15 7.0918 0.47 0.58 0.58 0.73-0.25 08/29/14 06/30/15 7.4725 0.50 0.61 0.61 0.77-0.27 09/30/14 06/30/15 7.2426 0.48 0.59 0.59 0.74-0.26 10/31/14 06/30/15 7.4332 0.50 0.61 0.61 0.76-0.26 11/28/14 06/30/15 7.6659 0.51 0.63 0.63 0.79-0.27 01/30/15 06/30/15 5.7771 0.39 02/27/15 06/30/15 7.4752 0.50 03/31/15 06/30/15 7.1070 0.48 04/30/15 06/30/15 7.5094 0.50 05/29/15 06/30/15 5.4892 0.37 $ 52.39 USD Reinvestment on 07/31/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 07/31/15 676.1712 43.23 127.09 63.54 79.43-36.20 11/29/13 07/31/15 6.8753 0.44 0.89 0.45 0.56-0.12 12/02/13 07/31/15 6.1626 0.39 0.80 0.40 0.50-0.10 12/20/13 07/31/15 1.2592 0.08 0.16 0.08 0.10-0.02 01/02/14 07/31/15 6.0743 0.39 0.48 0.48 0.60-0.21 01/31/14 07/31/15 5.4872 0.35 0.43 0.43 0.54-0.19 02/03/14 07/31/15 6.1952 0.40 0.49 0.49 0.61-0.21 02/28/14 07/31/15 7.2544 0.46 0.57 0.57 0.72-0.25 03/31/14 07/31/15 7.1153 0.45 0.56 0.56 0.70-0.25 04/30/14 07/31/15 6.8981 0.44 0.54 0.54 0.68-0.24 05/30/14 07/31/15 7.1916 0.46 0.57 0.57 0.71-0.25 06/30/14 07/31/15 7.3250 0.47 0.58 0.58 0.72-0.25 07/31/14 07/31/15 7.0918 0.45 0.56 0.56 0.70-0.25 08/29/14 07/31/15 7.4725 0.48 0.59 0.59 0.74-0.26 09/30/14 07/31/15 7.2426 0.46 0.57 0.57 0.71-0.25 10/31/14 07/31/15 7.4332 0.48 0.59 0.59 0.73-0.26 11/28/14 07/31/15 7.6659 0.49 0.60 0.60 0.76-0.27 01/30/15 07/31/15 5.7771 0.37 PAGE 52 OF 83

02/27/15 07/31/15 7.4752 0.48 03/31/15 07/31/15 7.1070 0.45 04/30/15 07/31/15 7.5094 0.48 05/29/15 07/31/15 5.4892 0.35 06/30/15 07/31/15 5.2733 0.34 $ 50.97 USD Reinvestment on 08/31/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 08/31/15 676.1712 41.78 126.21 63.10 78.88-37.10 11/29/13 08/31/15 6.8753 0.42 0.88 0.44 0.55-0.13 12/02/13 08/31/15 6.1626 0.38 0.79 0.40 0.50-0.11 12/20/13 08/31/15 1.2592 0.08 0.16 0.08 0.10-0.02 01/02/14 08/31/15 6.0743 0.38 0.48 0.48 0.59-0.22 01/31/14 08/31/15 5.4872 0.34 0.43 0.43 0.54-0.20 02/03/14 08/31/15 6.1952 0.38 0.49 0.49 0.61-0.22 02/28/14 08/31/15 7.2544 0.45 0.57 0.57 0.71-0.26 03/31/14 08/31/15 7.1153 0.44 0.56 0.56 0.70-0.26 04/30/14 08/31/15 6.8981 0.43 0.54 0.54 0.68-0.25 05/30/14 08/31/15 7.1916 0.44 0.56 0.56 0.70-0.26 06/30/14 08/31/15 7.3250 0.45 0.57 0.57 0.72-0.26 07/31/14 08/31/15 7.0918 0.44 0.56 0.56 0.69-0.26 08/29/14 08/31/15 7.4725 0.46 0.59 0.59 0.73-0.27 09/30/14 08/31/15 7.2426 0.45 0.57 0.57 0.71-0.26 10/31/14 08/31/15 7.4332 0.46 0.58 0.58 0.73-0.27 11/28/14 08/31/15 7.6659 0.47 0.60 0.60 0.75-0.28 01/30/15 08/31/15 5.7771 0.36 02/27/15 08/31/15 7.4752 0.46 03/31/15 08/31/15 7.1070 0.44 04/30/15 08/31/15 7.5094 0.46 05/29/15 08/31/15 5.4892 0.34 06/30/15 08/31/15 5.2733 0.33 07/31/15 08/31/15 5.3658 0.33 $ 48.25 USD Reinvestment on 09/30/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 09/30/15 676.1712 39.29 125.46 62.73 78.41-39.13 11/29/13 09/30/15 6.8753 0.40 0.88 0.44 0.55-0.15 12/02/13 09/30/15 6.1626 0.36 0.79 0.39 0.49-0.13 12/20/13 09/30/15 1.2592 0.07 0.16 0.08 0.10-0.03 01/02/14 09/30/15 6.0743 0.35 0.47 0.47 0.59-0.24 01/31/14 09/30/15 5.4872 0.32 0.43 0.43 0.53-0.22 02/03/14 09/30/15 6.1952 0.36 0.48 0.48 0.60-0.24 02/28/14 09/30/15 7.2544 0.42 0.56 0.56 0.71-0.28 03/31/14 09/30/15 7.1153 0.41 0.55 0.55 0.69-0.28 04/30/14 09/30/15 6.8981 0.40 0.54 0.54 0.67-0.27 05/30/14 09/30/15 7.1916 0.42 0.56 0.56 0.70-0.28 06/30/14 09/30/15 7.3250 0.43 0.57 0.57 0.71-0.29 07/31/14 09/30/15 7.0918 0.41 0.55 0.55 0.69-0.28 08/29/14 09/30/15 7.4725 0.43 0.58 0.58 0.73-0.29 09/30/14 09/30/15 7.2426 0.42 0.56 0.56 0.71-0.28 10/31/14 09/30/15 7.4332 0.43 0.58 0.58 0.72-0.29 11/28/14 09/30/15 7.6659 0.45 0.60 0.60 0.75-0.30 01/30/15 09/30/15 5.7771 0.34 02/27/15 09/30/15 7.4752 0.43 03/31/15 09/30/15 7.1070 0.41 04/30/15 09/30/15 7.5094 0.44 05/29/15 09/30/15 5.4892 0.32 06/30/15 09/30/15 5.2733 0.31 07/31/15 09/30/15 5.3658 0.31 08/31/15 09/30/15 5.5290 0.32 $ 52.50 USD Reinvestment on 10/30/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 10/30/15 676.1712 42.46 129.20 64.60 80.75-38.29 11/29/13 10/30/15 6.8753 0.43 0.91 0.45 0.57-0.13 12/02/13 10/30/15 6.1626 0.39 0.81 0.41 0.51-0.12 12/20/13 10/30/15 1.2592 0.08 0.17 0.08 0.10-0.02 01/02/14 10/30/15 6.0743 0.38 0.49 0.49 0.61-0.23 01/31/14 10/30/15 5.4872 0.34 0.44 0.44 0.55-0.21 02/03/14 10/30/15 6.1952 0.39 0.50 0.50 0.62-0.23 02/28/14 10/30/15 7.2544 0.46 0.58 0.58 0.73-0.27 03/31/14 10/30/15 7.1153 0.45 0.57 0.57 0.71-0.27 04/30/14 10/30/15 6.8981 0.43 0.55 0.55 0.69-0.26 05/30/14 10/30/15 7.1916 0.45 0.58 0.58 0.72-0.27 06/30/14 10/30/15 7.3250 0.46 0.59 0.59 0.73-0.27 07/31/14 10/30/15 7.0918 0.45 0.57 0.57 0.71-0.27 08/29/14 10/30/15 7.4725 0.47 0.60 0.60 0.75-0.28 09/30/14 10/30/15 7.2426 0.45 0.58 0.58 0.73-0.27 PAGE 53 OF 83

10/31/14 10/30/15 7.4332 0.47 0.60 0.60 0.75-0.28 11/28/14 10/30/15 7.6659 0.48 0.61 0.61 0.77-0.29 01/30/15 10/30/15 5.7771 0.36 02/27/15 10/30/15 7.4752 0.47 03/31/15 10/30/15 7.1070 0.45 04/30/15 10/30/15 7.5094 0.47 05/29/15 10/30/15 5.4892 0.34 06/30/15 10/30/15 5.2733 0.33 07/31/15 10/30/15 5.3658 0.34 08/31/15 10/30/15 5.5290 0.35 09/30/15 10/30/15 5.4665 0.34 $ 50.87 USD Reinvestment on 11/30/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 11/30/15 676.1712 40.87 127.74 63.87 79.84-38.97 11/29/13 11/30/15 6.8753 0.42 0.90 0.45 0.56-0.14 12/02/13 11/30/15 6.1626 0.37 0.80 0.40 0.50-0.13 12/20/13 11/30/15 1.2592 0.08 0.16 0.08 0.10-0.03 01/02/14 11/30/15 6.0743 0.37 0.48 0.48 0.60-0.23 01/31/14 11/30/15 5.4872 0.33 0.44 0.44 0.54-0.21 02/03/14 11/30/15 6.1952 0.37 0.49 0.49 0.61-0.24 02/28/14 11/30/15 7.2544 0.44 0.58 0.58 0.72-0.28 03/31/14 11/30/15 7.1153 0.43 0.56 0.56 0.71-0.28 04/30/14 11/30/15 6.8981 0.42 0.55 0.55 0.68-0.27 05/30/14 11/30/15 7.1916 0.43 0.57 0.57 0.71-0.28 06/30/14 11/30/15 7.3250 0.44 0.58 0.58 0.73-0.28 07/31/14 11/30/15 7.0918 0.43 0.56 0.56 0.70-0.27 08/29/14 11/30/15 7.4725 0.45 0.59 0.59 0.74-0.29 09/30/14 11/30/15 7.2426 0.44 0.57 0.57 0.72-0.28 10/31/14 11/30/15 7.4332 0.45 0.59 0.59 0.74-0.29 11/28/14 11/30/15 7.6659 0.46 0.61 0.61 0.76-0.30 01/30/15 11/30/15 5.7771 0.35 02/27/15 11/30/15 7.4752 0.45 03/31/15 11/30/15 7.1070 0.43 04/30/15 11/30/15 7.5094 0.45 05/29/15 11/30/15 5.4892 0.33 06/30/15 11/30/15 5.2733 0.32 07/31/15 11/30/15 5.3658 0.32 08/31/15 11/30/15 5.5290 0.33 09/30/15 11/30/15 5.4665 0.33 10/30/15 11/30/15 5.6632 0.34 $ 292.90 USD Distribution on 12/31/15 2014: 1.382024 2013: 0.887200 2012: 0.000000 11/15/13 12/31/15 676.1712 233.76 123.78 61.89 77.36 156.39 73.47 32.84 0.00 32.84 1.11 2013 47 9.4601 3.75 0.00 3.75 0.23 2014 365 73.467 29.09 0.00 29.09 0.88 ** 2015 365 73.467 11/29/13 12/31/15 6.8753 2.38 0.87 0.43 0.54 1.83 0.88 0.38 0.00 0.38 0.01 2013 33 0.0794 0.03 0.00 0.03 0.00 2014 365 0.8777 0.35 0.00 0.35 0.01 ** 2015 365 0.8777 12/02/13 12/31/15 6.1626 2.13 0.78 0.39 0.49 1.64 0.79 0.34 0.00 0.34 0.01 2013 30 0.0649 0.03 0.00 0.03 0.00 2014 365 0.7898 0.31 0.00 0.31 0.01 ** 2015 365 0.7898 12/20/13 12/31/15 1.2592 0.44 0.16 0.08 0.10 0.34 0.17 0.07 0.00 0.07 0.00 2013 12 0.0054 0.00 0.00 0.00 0.00 2014 365 0.1652 0.07 0.00 0.07 0.00 ** 2015 365 0.1652 01/02/14 12/31/15 6.0743 2.10 0.47 0.47 0.58 1.52 0.76 0.30 0.00 0.30 0.01 2014 364 0.7572 0.30 0.00 0.30 0.01 ** 2015 365 0.7593 PAGE 54 OF 83

01/31/14 12/31/15 5.4872 1.90 0.42 0.42 0.53 1.37 0.71 0.26 0.00 0.26 0.01 2014 335 0.6556 0.26 0.00 0.26 0.01 ** 2015 365 0.7144 02/03/14 12/31/15 6.1952 2.14 0.48 0.48 0.60 1.55 0.81 0.29 0.00 0.29 0.01 2014 332 0.7367 0.29 0.00 0.29 0.01 ** 2015 365 0.81 02/28/14 12/31/15 7.2544 2.51 0.56 0.56 0.70 1.81 0.98 0.33 0.00 0.33 0.01 2014 307 0.8274 0.33 0.00 0.33 0.01 ** 2015 365 0.9837 03/31/14 12/31/15 7.1153 2.46 0.55 0.55 0.68 1.78 1.01 0.30 0.00 0.30 0.01 2014 276 0.7649 0.30 0.00 0.30 0.01 ** 2015 365 1.0115 04/30/14 12/31/15 6.8981 2.38 0.53 0.53 0.66 1.72 1.03 0.27 0.00 0.27 0.01 2014 246 0.6934 0.27 0.00 0.27 0.01 ** 2015 365 1.0288 05/30/14 12/31/15 7.1916 2.49 0.55 0.55 0.69 1.80 1.13 0.26 0.00 0.26 0.01 2014 216 0.6676 0.26 0.00 0.26 0.01 ** 2015 365 1.128 06/30/14 12/31/15 7.3250 2.53 0.56 0.56 0.70 1.83 1.21 0.24 0.00 0.24 0.01 2014 185 0.6151 0.24 0.00 0.24 0.01 ** 2015 365 1.2137 07/31/14 12/31/15 7.0918 2.45 0.54 0.54 0.68 1.77 1.25 0.21 0.00 0.21 0.01 2014 154 0.5254 0.21 0.00 0.21 0.01 ** 2015 365 1.2452 08/29/14 12/31/15 7.4725 2.58 0.57 0.57 0.72 1.87 1.39 0.19 0.00 0.19 0.01 2014 125 0.4759 0.19 0.00 0.19 0.01 ** 2015 365 1.3898 09/30/14 12/31/15 7.2426 2.50 0.56 0.56 0.70 1.81 1.44 0.15 0.00 0.15 0.00 2014 93 0.3672 0.15 0.00 0.15 0.00 ** 2015 365 1.441 10/31/14 12/31/15 7.4332 2.57 0.57 0.57 0.71 1.86 1.59 0.11 0.00 0.11 0.00 2014 62 0.2695 0.11 0.00 0.11 0.00 ** 2015 365 1.5863 11/28/14 12/31/15 7.6659 2.65 0.59 0.59 0.74 1.91 1.75 0.06 0.00 0.06 0.00 2014 34 0.1631 0.06 0.00 0.06 0.00 ** 2015 365 1.7508 01/30/15 12/31/15 5.7771 2.00 02/27/15 12/31/15 7.4752 2.58 03/31/15 12/31/15 7.1070 2.46 04/30/15 12/31/15 7.5094 2.60 PAGE 55 OF 83

05/29/15 12/31/15 5.4892 1.90 06/30/15 12/31/15 5.2733 1.82 07/31/15 12/31/15 5.3658 1.86 08/31/15 12/31/15 5.5290 1.91 09/30/15 12/31/15 5.4665 1.89 10/30/15 12/31/15 5.6632 1.96 11/30/15 12/31/15 5.6755 1.96 EXCESS DISTRIBUTION SUMMARY Line 15a Line 15b Line 15c Line 15d Line 15e Line 15f Line 16b Line 16c Line 16d Line 16e Line 16f 965 183 90 37 0 37 1-3,832 2016 CARRYOVER CALCULATION ADJUSTED DISTRIBUTIONS PER UNIT (LINE 15B) 2015 Distributions Per Unit Adjustment Calculating in Original Currency Distribution Units Adjustment Adjusted Distribution Adjusted Distribution Per Share 77.65 1,085.9477 0.00 77.65 0.0715043643 103.60 1,091.7248 0.00 103.60 0.0948957100 95.63 1,099.2000 0.00 95.63 0.0869996361 102.55 1,106.3070 0.00 102.55 0.0926957888 72.95 808.7841 0.00 72.95 0.0901971243 67.99 814.2733 0.00 67.99 0.0834977642 68.35 819.5466 0.00 68.35 0.0833997725 67.40 824.9124 0.00 67.40 0.0817056454 64.61 830.4414 0.00 64.61 0.0778019978 68.71 835.9079 0.00 68.71 0.0821980508 67.80 841.5711 0.00 67.80 0.0805636030 405.59 847.2466 280.46 125.13 0.1476889528 Total 1.0731484099 2015 Adjusted Annual Distributions Per Unit: 1.0731484099 PAGE 56 OF 83

PREVIEW ONLY / DO NOT FILE 672. (450.) STATEMENT LINE 21 90. X 1291TAX. 37. X 1291INT. 1. STATEMENT LINE 21 Form 8621, Line 16b ETTWEBINAR001 / Excess allocated to current year or pre PFIC periods 90. TOTAL 90. Form 8621, Line 15a ETTWEBINAR001 672. PAGE 57 OF 83

3,418. 3,868. (450.) X PAGE 58 OF 83

X 305.032 SHS Imperial Dividend Income Pool 11/15/13 05/14/15 3,418. 3,868. (450.) 3,418. 3,868. (450.) PAGE 59 OF 83