Redemption Details:

STRATA Income Fund preferred securities were redeemed on November 30, 2009 at a price of $10.00 cash plus accrued interest of $0.0994565 per preferred security. Note that preferred security holders had the option of receiving 1.0347736 COMPASS Income Fund units in exchange for the preferred securities of STRATA Income Fund. Either option resulted in a taxable disposition of STRATA Income Fund preferred securities