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Tax Information
 

2009 Aberdeen Funds Capital Gains Distributions Information

Throughout the year, capital gains occur when a mutual fund sells a security within its portfolio for a profit. Mutual funds are required by law to distribute virtually all capital gains to their shareholders once a year through a capital gain distribution.

At this time, Aberdeen Funds anticipates that there will be no year-end capital gain distributions in 2009 for any of its mutual funds. The final calculation will be made in mid-December. Please check this page periodically for updated information

The distribution amounts are based on capital gains that occurred through Oct. 31, 2009, the fund’s fiscal year-end. All shareholders, except those of Aberdeen Optimal Allocations Funds (please see below), who held shares of a fund listed below on Oct. 31 were eligible to receive distributions. The distributions will be paid on Dec. 21, 2009 to all Aberdeen Funds shareholders of record as of Dec. 17, 2009.

All shareholders of the Aberdeen Optimal Allocation Funds who held shares on Oct. 31 were eligible to receive distributions. The distributions will be paid on Dec. 23, 2009 to all shareholders of record as of Dec. 21, 2009.

You must pay taxes on mutual fund distributions (unless the mutual funds are held in a tax-advantaged account such as an Individual Retirement Account, 401(k) and 403(b) accounts), whether you receive your distributions in cash or reinvest them in additional fund shares. The amount of capital gains distributions will be reported on year-end account statements (mailed in January) and on Form 1099-DIV. Please be sure to contact a tax professional to discuss your individual tax situation.

Distribution Report

  Fund
(Ticker)
Cusip Investment
Income
Short
Term
Capital Gains
Long
Term
Capital Gains
Record Date Payable Date Ex
Dividend Date
Long
Term
Reinvest NAV Date
Asset Allocation Funds
Aberdeen Optimal Allocations Fund: Defensive 7
Class AGODAX0030192470.0436870.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class BGODBX0030192390.0338300.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class CGODCX0030192210.0343340.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
InstitutionalGODIX0030191970.0477750.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Aberdeen Optimal Allocations Fund: Growth 7
Class AGVAAX0030191710.0332650.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class BGVABX0030191630.0245790.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class CGAACX0030191550.0243120.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Aberdeen Optimal Allocations Fund: Moderate 7
Class AGMAAX0030201040.0415660.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class BGMABX0030202030.0309380.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class CGMACX0030203020.0313380.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
InstitutionalGMAIX0030205000.0453440.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Aberdeen Optimal Allocations Fund: Moderate Growth 7
Class AGMMAX0030207080.0447950.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class BGMMBX0030208070.0350710.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class CGMMCX0030208800.0355470.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Aberdeen Optimal Allocations Fund: Specialty 7
Class AGASAX0030208490.0354970.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class BGASBX0030208310.0252300.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
Class CGAMCX0030208230.0251060.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
InstitutionalGASIX0030207990.0391700.0000000.00000012-21-'0912-23-'0912-22-'0912-22-'09
 
Equity Funds
Aberdeen China Opportunities Fund 6
Class AGOPAX0030191060.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGOPBX0030192050.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGOPCX0030193040.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalGOPIX0030195020.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.GOPSX0030196010.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Emerging Markets Fund 3
Class AGEGAX0030197000.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGEGBX0030198090.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGEGCX0030198820.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Equity Long-Short Fund 1
Class AMLSAX0030203770.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BMLSBX0030203690.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CMLSCX0030203510.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalGGUIX0030203360.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.AELSX0030203280.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Global Equity Fund 3, 4
Class AGLLAX0030203100.0292760.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGLLBX0030202940.0208090.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGLLCX0030202860.0203600.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Global Financial Services Fund 2, 3
Class AGLFAX0030198410.0047910.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGLFBX0030198330.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGLFCX0030198250.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalGLFIX0030197910.0091800.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Global Small Cap Fund 3, 5
Class AWVCCX0030218210.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CCPVCX0030217970.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalABNIX0030217890.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.AGISX0030217710.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen International Equity Fund 3
Class AGIGAX0030194450.0296810.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGIGBX0030194370.0203260.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGIGCX0030194290.0201820.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalGIGIX0030193950.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.GIGSX0030193870.0339120.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Natural Resources Fund 2, 3
Class AGGNAX0030197180.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGENBX0030196920.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGGNCX0030196840.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalGGNIX0030196680.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.GGNSX0030196500.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Small Cap Fund 3, 5
Class AGSXAX0030207160.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGSXBX0030206900.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGSXCX0030206820.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalGSCIX0030206660.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.GSXIX0030206580.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen U.S. Equity Fund
Class AGXXAX0030204430.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGXXBX0030204350.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGXXCX0030204270.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalGGLIX0030203930.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
 
Fixed Income Funds
Aberdeen Global Fixed Income Fund 3, 8
Class ACUGAX0030217550.0886260.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CCGBCX0030217480.0787960.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
InstitutionalAGCIX0030217300.0921030.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.CGFIX0030217220.0918940.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Tax-Free Income Fund 8
Class ANTFAX0030201610.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class BGTIBX0030201530.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class CGTICX0030201460.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Class DNATFX0030201120.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
 
Institutional Mutual Funds
Aberdeen Asia Bond Institutional Fund 3, 8, 9
InstitutionalCSABX0030218470.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen Emerging Markets Institutional Fund 3
InstitutionalABEMX0030217140.2167680.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.AEMSX0030216560.2172880.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Aberdeen International Equity Institutional Fund 3
InstitutionalWPIEX0030218390.1615830.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Asia-Pacific (ex-Japan) Equity Institutional Fund 3, 5, 9
InstitutionalAAPIX0030216980.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
Inst. Svc.AAPEX0030216800.0000000.0000000.00000012-17-'0912-21-'0912-18-'0912-18-'09
 
1 The strategy used by portfolio manager involves securities transactions, such as shortselling, leverage, and investing in derivatives, which may cause the Fund to have greater risk and volatility. A short position will lose value as the securities price increases. Theoretically, the loss on a short sale can be unlimited. Leverage will also increase market exposure and magnify risk.

2 Investing 25% or more of the Fund’s net assets in a specific industry subjects the Fund to greater risk of loss and is considerably more volatile compared to investments that are diversified across a greater number of industries.

3 Foreign securities are more volatile, harder to price and less liquid than U.S. securities. These risks are enhanced in developing market countries.

4 The Fund may hold larger positions in fewer securities (are less diversified) than other similar funds. Less diversified funds have greater risk than more diversified funds.

5 Equity stocks of small-cap companies carry greater risk and more volatility than equity stocks of more established mid or large cap companies.

6 Foreign small and mid cap securities are generally more volatile, harder to price and less liquid than U.S. securities. Equity stocks of small and mid-cap companies carry greater risk, and more volatility than equity stocks of large-cap companies. Concentrating investments in China and Hong Kong subject the fund to more volatility and greater risk of loss than geographically diverse funds.

7 The Fund is subject to different levels and combinations of risk, based on its actual allocation among the various asset classes and underlying funds. The Fund will be affected by stock and bond market risks, among others. It invests a significant proportion of its assets in specialty asset classes, which may involve riskier types of securities or investments than those offered by other asset classes.

8 Fixed income securities are subject to certain risks including, but not limited to interest rate risk, credit risk, prepayment and call risk.

9 Concentrating investments in the Asian region subject the Fund to more volatility and greater risk of loss than geographically diverse funds.