Corporate shareholders generally may take the dividends-received deduction on qualified dividends received from
certain Delaware Funds by Macquarie®, as long as the mutual fund shares generating the dividend generally
have been held for 45 days.
To determine the amount that qualifies for the deduction, multiply the appropriate percentage below by your total
ordinary distributions received from the Fund during calendar year 2021.
Percentage of ordinary dividends eligible for dividends-received deduction for 2021
| Fund |
Percentage of ordinary dividends |
| Delaware Covered Call Strategy Fund |
100.00% |
| Delaware Equity Income Fund |
73.00% |
| Delaware Global Equity Fund |
34.92% |
| Delaware Global Listed Real Assets Fund |
11.79% |
| Delaware Growth and Income Fund |
82.52% |
| Delaware Growth Equity Fund |
31.34% |
| Delaware Healthcare Fund |
100.00% |
| Delaware Hedged U.S. Equity Opportunities Fund |
21.47% |
| Delaware Mid Cap Value Fund |
100.00% |
| Delaware Opportunity Fund |
100.00% |
| Delaware Premium Income Fund |
100.00% |
| Delaware Select Growth Fund |
2.80% |
| Delaware Small Cap Core Fund |
48.14% |
| Delaware Small Cap Growth Fund |
0.16% |
| Delaware Small Cap Value Fund |
100.00% |
| Delaware Smid Cap Growth Fund |
0.36% |
| Delaware Special Situations Fund1 |
100.00% |
| Delaware Strategic Allocation Fund |
10.74% |
| Delaware Total Return Fund |
59.92% |
| Delaware U.S. Growth Fund2 |
3.50% |
| Delaware Value® Fund |
59.47% |
| Delaware Wealth Builder Fund |
32.29% |
1 Delaware Special Situations Fund merged into Delaware Small Cap Value Fund after the close of business on July 9, 2021. The tax information for Delaware Special Situations Fund is applicable to any shares held in 2021 prior to the date of the merger.
2 Delaware U.S. Growth Fund reorganized into Managed Portfolio Series on behalf of Jackson Square Large-Cap Growth Fund following the close of business on April 16, 2021. The tax information for Delaware U.S. Growth Fund is applicable to any shares held in 2021 prior to the date of the reorganization.