Merger Details:

Effective August 9, 2007, Front Street Long/Short Income Fund merged with open-end fund Front Street Yield Opportunities Fund. This resulted in a disposition of Front Street Long/Short Income Fund units as of August 9, 2007. Each unitholder of Front Street Long/Short Income Fund received one series B share of the open end Front Street Yield Opportunities Fund for each unit previously held. These shares were issued at a price of $9.4996, which was the net asset value of a unit of the Front Street Long/Short Income Fund on August 9, 2007. Historical information on the Front Street Long/Short Income Fund is contained in our data base, however, ACB Tracking does not track ACBs for open end funds. This information may be obtained directly from the fund manager.