Merger Details:

Merger Details: Effective July 4, 2008, BG Income + Growth Split Trust merged with Brompton VIP Income Fund. Brompton VIP Income Fund is the surviving fund. Preferred securities of BG Income + Growth Split Trust were automatically exchanged for preferred securities of Brompton VIP Income Fund on a one for one basis. Holders will be considered to have disposed of their BG Income + Growth Split Trust preferred securities for proceeds equal to $10.00 per preferred security on the exchange. Holders will be considered to have acquired the Brompton VIP Income Fund preferred securities at $10.00.