Merger Details:

Effective July 31, 2013 Front Street U.S. MLP Income Fund Ltd. merged into a new fund of the same name. Shareholders who held Series C units of the original fund received Series C units of the new fund on a one-for-one basis. Shareholders who held Series U units of the original fund received Series U units of the new fund on a one-for-one basis. This was a tax deferred event.