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
12/31/2023 Form 8937: Delaware Diversified Income Fund — Return of capital
12/31/2023 Form 8937: Delaware Ivy High Income Fund — Return of capital
12/31/2023 Form 8937: Delaware Ivy Municipal Bond Fund — Return of capital
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

Information does not constitute tax, legal, or accounting advice. Advice (if any) related to federal taxes that is shown above is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code. Individuals should seek advice based on their own particular circumstances from an independent tax advisor.

Nothing presented should be construed as a recommendation to purchase or sell any security or follow any investment technique or strategy.

You can check the background of your investment professional on FINRA's BrokerCheck.

Additional information

About us

Macquarie Asset Management (MAM) is the asset management division of Macquarie Group. MAM is an integrated asset manager across public and private markets offering a diverse range of capabilities, including real assets, real estate, credit, equities and multi-asset solutions. Macquarie Group refers to Macquarie Group Limited and its subsidiaries and affiliates worldwide. Delaware Funds by Macquarie refers to certain investment solutions that MAM distributes, offers, or advises. Investment advisory services are provided to the Delaware Funds by Delaware Management Company, a series of Macquarie Investment Management Business Trust (MIMBT), a Securities and Exchange Commission (SEC) registered investment adviser. The Delaware Funds are distributed by Delaware Distributors, L.P., a registered broker/dealer and member of the Financial Industry Regulatory Authority (FINRA) and an affiliate of MIMBT.

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.

For financial professional use only. Not for use with the general public.

© 2024 Macquarie Management Holdings, Inc.

0AA25ABB