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If the terms of a loan do not require repayment within five years, do not require level amortization with quarterly payments or are not in writing for in such other form approved by the Service), the entire amount of die loan is a deemed distribution at the deemed the loan is made. In addition, it is anticipated that any realized capital gains for a Fund's fiscal year will be paid to shareholders in a separate distribution at the end of such year. In addition, it is anticipated that any realized capital gains for a Fund's fiscal year will be paid to shareholders in a separate distribution at the end of such year. |
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