EX-99.77J REVALUATN 2 ex99_77revaluatn11122.htm EX-99.77J REVALUATN

EX-99.77J REVALUATN

Exhibit 77(j)(b) - Restatement of Capital Accounts

For the year ended December 31, 2016, the Special Opportunities Fund made the following permanent tax adjustments on the
statements of assets and liabilities:

Undistributed Net Investment Income/(Loss): $362,644
Accumulated Net Realized Gain/(Loss): $(362,644)

The reclassifications have no effect on net assets or net asset value per share.