Declaration of Dividend. Growth Trust shall have declared a dividend or dividends, which, together with all previous such dividends, shall have the effect of distributing to EV Fund shareholders all of EV Fund's investment company taxable income (as defined in Section 852 of the Code) (computed without regard to any deduction for dividends paid) for the final taxable period of EV Fund, all of its net capital gain realized in the final taxable period of EV Fund (after reduction for any capital loss carryforward) and all of the excess of (i) its interest income excludable from gross income under Section 103(a) of the Code over (ii) its deductions disallowed under Sections 265 and 171(a)(2) of the Code for the final taxable period of EV Fund.
Appears in 4 contracts
Samples: Form of Agreement and Plan of Reorganization (Eaton Vance Growth Trust), B) Agreement and Plan of Reorganization (Eaton Vance Growth Trust), Form of Agreement and Plan of Reorganization (Eaton Vance Growth Trust)
