Form 8937

Form 8937

IRS Form 8937, Report of Organizational Actions Affecting Basis of Securities

Issuers of investment company securities are now required to complete Internal Revenue Service (IRS) Form 8937 in order to report organizational actions that affect the basis of those securities. These actions include tax-free reorganizations and nontaxable distributions that affect the basis of the securities involved in the organizational action.

The following funds engaged in the following organizational actions affecting the basis of fund shares:

IRS Forms 8937 (2023)
Date Fund
07/28/2023 Form 8937: Delaware Investments Ultrashort Fund — Share class conversion
IRS Forms 8937 (2022)
Date Fund
12/31/2022 Form 8937: Delaware Diversified Income Fund — Return of capital
09/09/2022 Form 8937: Delaware Corporate Bond Fund — Reverse stock split
09/09/2022 Form 8937: Delaware Extended Duration Bond Fund — Reverse stock split
09/09/2022 Form 8937: Delaware Ivy Corporate Bond Fund — Reverse stock split
09/09/2022 Form 8937: Delaware Smid Cap Growth Fund — Reverse stock split
IRS Forms 8937 (2021)
Date Fund
12/31/2021 Form 8937: Delaware Floating Rate Fund — Return of capital
12/31/2021 Form 8937: Delaware Special Situations Fund — Return of capital
12/31/2021 Form 8937: Delaware Strategic Income Fund — Return of capital
IRS Forms 8937 (2020)
Date Fund
12/31/2020 Form 8937: Delaware Emerging Markets Debt Corporate Fund — Return of capital
12/31/2020 Form 8937: Delaware Floating Rate Fund — Return of capital
12/31/2020 Form 8937: Delaware Limited-Term Diversified Income Fund — Return of capital
12/31/2020 Form 8937: Delaware Strategic Income Fund — Return of capital
12/31/2020 Form 8937: Delaware Total Return Fund — Return of capital
IRS Forms 8937 (2019)
Date Fund
12/31/2019 Form 8937: Delaware Diversified Income Fund — Return of capital
12/31/2019 Form 8937: Delaware Floating Rate Fund — Return of capital
12/31/2019 Form 8937: Delaware High-Yield Opportunities Fund — Return of capital
12/31/2019 Form 8937: Delaware Limited-Term Diversified Income Fund — Return of capital
12/31/2019 Form 8937: Delaware Strategic Income Fund — Return of capital
09/10/2019 Form 8937: Ivy Focused Energy NextShares – Return of capital
09/10/2019 Form 8937: Ivy Focused Growth NextShares – Return of capital
09/10/2019 Form 8937: Ivy Focused Value NextShares – Return of capital
IRS Forms 8937 (2018)
Date Fund
12/31/2018 Form 8937: Delaware Diversified Income Fund — Return of capital
12/31/2018 Form 8937: Delaware Limited-Term Diversified Income Fund — Return of capital
12/31/2018 Form 8937: Delaware REIT Fund — Return of capital
12/31/2018 Form 8937: Delaware Strategic Income Fund — Return of capital
11/02/2018 Form 8937: Ivy European Opportunities Fund – Merger
11/02/2018 Form 8937: Ivy Global Income Allocation Fund – Merger
11/02/2018 Form 8937: Ivy LaSalle Global Risk-Managed Real Estate Fund – Merger
11/02/2018 Form 8937: Ivy Micro Cap Growth Fund – Merger
11/02/2018 Form 8937: Ivy Tax Managed Equity Fund – Merger
10/31/2018 Form 8937: Ivy LaSalle Global Risk-Managed Real Estate Fund – Return of capital
07/27/2018 Form 8937: Delaware Foundation Conservative Allocation Fund — Fund reorganization
02/23/2018 Form 8937: Ivy Dividend Opportunities Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors Accumulative Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors Continental Income Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors Global Growth Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors High Income Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors Municipal High Income Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors New Concepts Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors Science and Technology Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors Small Cap Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors Vanguard Fund – Merger
02/23/2018 Form 8937: Waddell & Reed Advisors Wilshire Global Allocation Fund – Merger
IRS Forms 8937 (2017)
Date Fund
12/31/2017 Form 8937: Delaware Diversified Income Fund — Return of capital
12/31/2017 Form 8937: Delaware Floating Rate Fund — Return of capital
12/31/2017 Form 8937: Delaware Limited-Term Diversified Income Fund — Return of capital
12/15/2017 Form 8937: Delaware Foundation Growth Allocation Fund — Fund reorganization
10/27/2017 Form 8937: Delaware Asia Select Fund — Complete liquidation; Common Stock - Regulated Investment Company
10/13/2017 Form 8937: Waddell & Reed Advisors Core Investment Fund – Merger
10/13/2017 Form 8937: Waddell & Reed Advisors Dividend Opportunities Fund – Merger
10/13/2017 Form 8937: Waddell & Reed Advisors Energy Fund – Merger
10/13/2017 Form 8937: Waddell & Reed Advisors Global Bond Fund – Merger
10/13/2017 Form 8937: Waddell & Reed Advisors Municipal Bond Fund – Merger
10/13/2017 Form 8937: Waddell & Reed Advisors Tax Managed Equity Fund – Merger
10/13/2017 Form 8937: Waddell & Reed Advisors Value Fund – Merger
IRS Forms 8937 (2016)
Date Fund
12/31/2016 Form 8937: Delaware Core Plus Bond Fund — Return of capital
12/31/2016 Form 8937: Delaware Diversified Floating Rate Fund — Return of capital
12/31/2016 Form 8937: Delaware Diversified Income Fund — Return of capital
12/31/2016 Form 8937: Delaware Extended Duration Bond Fund — Return of capital
12/31/2016 Form 8937: Delaware High-Yield Opportunities Fund — Return of capital
12/31/2016 Form 8937: Delaware Limited-Term Diversified Fund — Return of capital
IRS Forms 8937 (2015)
Date Fund
12/31/2015 Form 8937: Delaware Diversified Floating Rate Fund — Return of capital
12/31/2015 Form 8937: Delaware Diversified Income Fund — Return of capital
12/31/2015 Form 8937: Delaware Emerging Markets Fund — Return of capital
12/31/2015 Form 8937: Delaware Limited-Term Diversified Income Fund — Return of capital
06/12/2015 Form 8937: Delaware Inflation Protected Bond Fund — Complete liquidation; Common Stock - Regulated Investment Company
IRS Forms 8937 (2014)
Date Fund
12/31/2014 Form 8937: Delaware Core Bond Fund — Return of capital
12/31/2014 Form 8937: Delaware Core Plus Bond Fund — Return of capital
12/31/2014 Form 8937: Delaware Diversified Floating Rate Fund – Return of capital
12/31/2014 Form 8937: Delaware Inflation Protected Bond Fund – Return of capital
12/31/2014 Form 8937: Delaware Limited-Term Diversified Income Fund – Return of capital
03/14/2014 Form 8937: Ivy Asset Strategy New Opportunities Fund – Merger
03/14/2014 Form 8937: Ivy Managed European/Pacific Fund – Merger
IRS Forms 8937 (2013)
Date Fund
12/31/2013 Form 8937: Delaware Diversified Floating Rate Fund – Return of capital
12/31/2013 Form 8937: Delaware Diversified Income Fund – Return of capital
12/31/2013 Form 8937: Delaware International Bond Fund – Return of capital
12/31/2013 Form 8937: Delaware Limited-Term Diversified Income Fund – Return of capital
IRS Forms 8937 (2012)
Date Fund
12/31/2012 Form 8937: Delaware Diversified Floating Rate Fund – Return of capital
12/31/2012 Form 8937: Delaware International Bond Fund – Return of capital
09/28/2012 Form 8937: Delaware Global Real Estate Securities Fund – Fund reorganization
05/11/2012 Form 8937: Delaware Large Cap Value Fund – Fund reorganization

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Macquarie Asset Management (MAM) is the asset management division of Macquarie Group. MAM is a full-service asset manager offering a diverse range of products across public and private markets including fixed income, equities, multi-asset solutions, private credit, infrastructure, renewables, natural assets, real estate, and asset finance. The Public Investments business is a part of MAM and includes investment products and advisory services distributed and offered by and referred through affiliates which include Delaware Distributors, L.P., a registered broker/dealer and member of the Financial Industry Regulatory Authority (FINRA) and Macquarie Investment Management Business Trust (MIMBT), a Securities and Exchange Commission (SEC)-registered investment advisor. Investment advisory services are provided by a series of MIMBT. Macquarie Group refers to Macquarie Group Limited and its subsidiaries and affiliates worldwide. Delaware Funds by Macquarie refers to certain investment solutions that MAM Public Investments distributes, offers, refers, or advises.

Other than Macquarie Bank Limited ABN 46 008 583 542 (“Macquarie Bank”), any Macquarie Group entity noted in this document is not an authorized deposit-taking institution for the purposes of the Banking Act 1959 (Commonwealth of Australia). The obligations of these other Macquarie Group entities do not represent deposits or other liabilities of Macquarie Bank. Macquarie Bank does not guarantee or otherwise provide assurance in respect of the obligations of these other Macquarie Group entities. In addition, if this document relates to an investment, (a) the investor is subject to investment risk including possible delays in repayment and loss of income and principal invested and (b) none of Macquarie Bank or any other Macquarie Group entity guarantees any particular rate of return on or the performance of the investment, nor do they guarantee repayment of capital in respect of the investment.

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