[16666]
October 14, 2003
TO: ACCOUNTING/TREASURERS COMMITTEE No. 33-03
TAX COMMITTEE No. 65-03
RE: DRAFT PAPER ON ACCOUNTING AND REPORTING FOR FUND MERGERS
Attached is a draft paper addressing fund mergers prepared by the Institute’s
Accounting Policy Subcommittee. The draft paper addresses accounting, tax, operations, and
SEC filing issues associated with fund mergers. If you have any comments on the draft paper,
please forward them to the undersigned (fax: 202/326-8314, e-mail: smith@ici.org) by
November 28.
Gregory M. Smith
Director - Operations/Compliance & Fund
Accounting
Attachment (in .pdf format)