U.S. Income Tax Return for Regulated Investment Companies

Form 1120-RIC — U.S. Income Tax Return for Regulated Investment Companies (2014)

Department of the Treasury
Internal Revenue Service

For calendar year 2014 or tax year beginning and ending

Information about Form 1120-RIC and its instructions is at www.irs.gov/form1120ric.

Name of fund

Number, street, and room or suite no.

City or town, state, and ZIP code

E. Check applicable boxes:

Final return    Name change    Address change    Amended return

F. Check if the fund is a personal holding company or not in compliance with Regs. sec. 1.852-6 for this tax year

Part I — Investment Company Taxable Income

1. Dividends

2. Interest

3. Net foreign currency gain or (loss) from section 988 transactions

4. Payments with respect to securities loans

5. Excess of net short-term capital gain over net long-term capital loss

6. Net gain or (loss) from Form 4797, Part II, line 17

7. Other income

8. Total income

Deductions

9. Compensation of officers

10. Salaries and wages

11. Rents

12. Taxes and licenses

13. Interest

14. Depreciation

15. Advertising

16. Registration fees

17. Insurance

18. Accounting and legal services

19. Management and investment advisory fees

20. Transfer agency, shareholder servicing, and custodian fees and expenses

21. Reports to shareholders

22. Other deductions

23. Total deductions

24. Taxable income before deduction for dividends paid and deductions under sections 851(d)(2) and 851(i)

25a. Deduction for dividends paid

25b. Deductions for tax imposed under sections 851(d)(2) and 851(i)

25c. Total

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

May the IRS discuss this return with the preparer shown below? Yes No

Paid Preparer Use Only

Print/Type preparer’s name

Preparer’s signature

Date

Check if self-employed

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

Part II — Tax on Undistributed Net Capital Gain Not Designated Under Section 852(b)(3)(D)

1. Net capital gain

2. Capital gain dividends

3. Amount subject to tax

4. Capital gains tax

Schedule A — Deduction for Dividends Paid

1. Ordinary dividends

1. Capital gain dividends

2. Dividends paid in 12-month period following close of tax year

3. Dividends declared in October, November, or December and deemed paid on December 31

4. Consent dividends

5. Deficiency dividends

6. Foreign tax paid deduction

7. Credits from tax credit bonds distributed to shareholders

8a. Deduction for ordinary dividends

8b. Deduction for capital gain dividends

Schedule B — Information Required With Respect to Income From Tax-Exempt Obligations

1. Did the fund qualify under section 852(b)(5) or 852(g) to pay exempt-interest dividends for 2014? Yes No

2. Amount of interest excludible from gross income

3. Amounts disallowed as deductions

4. Net income from tax-exempt obligations

5. Amount designated as exempt-interest dividends

Schedule J — Tax Computation

1. Check if the fund is a member of a controlled group

2a. Tax on investment company taxable income

2b. Tax on undistributed net capital gain

2c. Tax imposed under sections 851(d)(2) and 851(i)

2d. Alternative minimum tax

2e. Income tax

3a. Foreign tax credit

3b. Credit from Form 8834

3c. General business credit

3d. Other credits

3e. Total credits

4. Subtract line 3e from line 2e

5. Personal holding company tax

6. Other taxes Form 4255 Other

7. Total tax

Schedule K — Other Information

1a. Check method of accounting: Cash

1b. Accrual

1c. Other (specify)

2. Did the RIC own 50% or more of the voting stock of a domestic corporation? Yes No

3. Is the RIC a subsidiary in a parent-subsidiary controlled group? Yes No

Parent corporation EIN

Parent corporation name

4. Did any individual, partnership, corporation, estate, or trust own 50% or more of the RIC’s voting stock? Yes No

Percentage owned

5a. Did one foreign person own at least 25% of voting power? Yes No

5b. Did one foreign person own at least 25% of total value? Yes No

Percentage owned

Owner’s country

Number of Forms 5472 attached

6. Did the fund pay dividends in excess of current and accumulated earnings and profits? Yes No

7. Check this box if the fund issued publicly offered debt instruments with original issue discount

8. Amount of tax-exempt interest received or accrued

9a. Name of regulated investment company in which the fund is a series

9b. Date the regulated investment company was incorporated or organized

10a. Section 853 election

10b. Section 852(g) election

11. Section 853A election

12. Section 852(b)(8) election

12a. Post-October capital loss

12b. Late-year ordinary loss

Schedule L — Balance Sheets per Books

1. Cash

2a. Trade notes and accounts receivable

2b. Less allowance for bad debts

3. U.S. government obligations

4. Tax-exempt securities

5. Other current assets

6. Loans to shareholders

7. Mortgage and real estate loans

8. Other investments

9a. Buildings and other fixed depreciable assets

9b. Less accumulated depreciation

10. Land

11a. Intangible assets

11b. Less accumulated amortization

12. Other assets

13. Total assets

Liabilities and Shareholder's Equity

14. Accounts payable

15. Mortgages, notes, bonds payable in less than 1 year

16. Other current liabilities

17. Loans from shareholders

18. Mortgages, notes, bonds payable in 1 year or more

19. Other liabilities

20. Capital stock

21. Additional paid-in capital

22. Retained earnings - Appropriated

23. Retained earnings - Unappropriated

24. Adjustments to shareholders' equity

25. Less cost of treasury stock

26. Total liabilities and shareholders' equity

Schedule M-1 — Reconciliation of Income (Loss) per Books With Income per Return

1. Net income (loss) per books

2. Federal income tax (less built-in gains tax)

3. Excess of capital losses over capital gain

4. Income subject to tax not recorded on books this year

5. Expenses recorded on books this year not deducted on this return

6. Add lines 1 through 5

7. Income recorded on books this year not included on this return

8. Deductions on this return not charged against book income this year

9. Net capital gain from Form 2438, line 9a

10. Net capital gain from Schedule D or -0-

11. Add line 7 through 10

12. Investment company taxable income

Schedule M-2 — Analysis of Unappropriated Retained Earnings per Books

1. Balance at beginning of year

2. Net income (loss) per books

3. Other increases

4. Add lines 1, 2, and 3

5a. Cash distributions

5b. Stock distributions

5c. Property distributions

6. Other decreases

7. Add lines 5 and 6

8. Balance at end of year