Merger Details:

Effective May 13, 2011 Macquarie NexGen Global Infrastructure Corporation merged with open-end fund NexGen Canadian Balanced Growth Tax Managed Fund. The exchange of Class A shares of the corporation for shares of the open-end fund will qualify for an automatic deferral of any capital gain or loss that would otherwise be realized on the disposition. However, a shareholder may choose to override that automatic deferral by reporting the full amount of the capital gain or loss in their tax return for the taxation year in which the exchange occurs.