Gabelli Global Small and Mid Cap Value Trust Declares First Quarter Distribution of $0.16 Per Share
Gabelli Global Small and Mid Cap Value Trust (NYSE:GGZ) has announced a quarterly cash distribution of $0.16 per share, payable on March 24, 2025, to shareholders of record as of March 17, 2025. The Fund's Board of Trustees determines the distribution amount quarterly and may pay an additional adjusting distribution in December to meet Internal Revenue Code requirements.
The distribution may be classified as long-term capital gain or qualified dividend income, subject to a maximum 20% federal tax rate for individuals in taxable accounts. Some shareholders may also be subject to a 3.8% Medicare surcharge. Based on current accounting records, the 2025 distribution would be considered 100% from paid-in capital on a book basis.
Gabelli Global Small and Mid Cap Value Trust (NYSE:GGZ) ha annunciato una distribuzione di cassa trimestrale di $0.16 per azione, che sarà pagata il 24 marzo 2025, agli azionisti registrati al 17 marzo 2025. Il Consiglio di Amministrazione del Fondo determina l'importo della distribuzione su base trimestrale e potrebbe pagare una distribuzione aggiuntiva di adeguamento a dicembre per soddisfare i requisiti del Codice Fiscale.
La distribuzione potrebbe essere classificata come guadagno in conto capitale a lungo termine o reddito da dividendi qualificati, soggetta a un'aliquota fiscale federale massima del 20% per gli individui con conti tassabili. Alcuni azionisti potrebbero anche essere soggetti a un sovrapprezzo Medicare del 3.8%. Sulla base dei registri contabili attuali, la distribuzione del 2025 sarebbe considerata al 100% proveniente dal capitale versato su base contabile.
Gabelli Global Small and Mid Cap Value Trust (NYSE:GGZ) ha anunciado una distribución de efectivo trimestral de $0.16 por acción, que se pagará el 24 de marzo de 2025, a los accionistas registrados hasta el 17 de marzo de 2025. La Junta de Fideicomisarios del Fondo determina el monto de la distribución trimestralmente y puede pagar una distribución ajustada adicional en diciembre para cumplir con los requisitos del Código de Rentas Internas.
La distribución puede clasificarse como ganancia de capital a largo plazo o ingreso de dividendos calificados, sujeto a una tasa impositiva federal máxima del 20% para individuos en cuentas imponibles. Algunos accionistas también podrían estar sujetos a un recargo de Medicare del 3.8%. Con base en los registros contables actuales, la distribución de 2025 se consideraría 100% proveniente de capital pagado en base contable.
가벨리 글로벌 스몰 및 미드 캡 밸류 트러스트 (NYSE:GGZ)는 주당 $0.16의 분기 현금 배당금을 발표했으며, 2025년 3월 24일에 2025년 3월 17일 기준 주주에게 지급될 예정입니다. 기금의 이사회는 분기마다 배당금 액수를 결정하며, 세금 코드 요구 사항을 충족하기 위해 12월에 추가 조정 배당금을 지급할 수 있습니다.
배당금은 장기 자본 이득 또는 적격 배당소득으로 분류될 수 있으며, 과세 계좌의 개인에게는 최대 20%의 연방 세율이 적용됩니다. 일부 주주는 3.8%의 메디케어 추가세가 부과될 수 있습니다. 현재 회계 기록에 따르면, 2025년 배당금은 회계 기준으로 자본금에서 100%로 간주됩니다.
Gabelli Global Small and Mid Cap Value Trust (NYSE:GGZ) a annoncé une distribution de trésorerie trimestrielle de 0,16 $ par action, payable le 24 mars 2025, aux actionnaires inscrits au 17 mars 2025. Le Conseil des fiduciaires du Fonds détermine le montant de la distribution trimestriellement et peut verser une distribution d'ajustement supplémentaire en décembre pour répondre aux exigences du Code des impôts.
La distribution peut être classée comme un gain en capital à long terme ou un revenu de dividende qualifié, soumis à un taux d'imposition fédéral maximal de 20 % pour les particuliers dans des comptes imposables. Certains actionnaires peuvent également être soumis à une surtaxe Medicare de 3,8 %. Selon les enregistrements comptables actuels, la distribution de 2025 serait considérée comme étant 100 % provenant du capital versé sur une base comptable.
Gabelli Global Small and Mid Cap Value Trust (NYSE:GGZ) hat eine vierteljährliche Barverteilung von 0,16 $ pro Aktie angekündigt, die am 24. März 2025 an die Aktionäre ausgezahlt wird, die am 17. März 2025 im Register stehen. Der Vorstand des Fonds bestimmt den Verteilungsbetrag vierteljährlich und kann im Dezember eine zusätzliche Anpassungsverteilung zahlen, um die Anforderungen des Einkommensteuergesetzes zu erfüllen.
Die Verteilung kann als langfristiger Kapitalgewinn oder als qualifiziertes Dividendeneinkommen klassifiziert werden, unterliegt einem maximalen bundesstaatlichen Steuersatz von 20 % für Personen in steuerpflichtigen Konten. Einige Aktionäre könnten auch einer Medicare-Zusatzgebühr von 3,8 % unterliegen. Basierend auf den aktuellen Buchhaltungsunterlagen würde die Verteilung von 2025 zu 100 % aus einbezahltem Kapital auf Buchbasis betrachtet werden.
- Consistent quarterly dividend distribution maintained at $0.16 per share
- Potential for additional year-end distribution to meet tax requirements
- Current distribution appears to be funded entirely from paid-in capital rather than earnings
- Distribution policy subject to modification without guarantee of continuation
RYE, N.Y., Feb. 13, 2025 (GLOBE NEWSWIRE) -- The Board of Trustees of The Gabelli Global Small and Mid Cap Value Trust (NYSE:GGZ) (the “Fund”) declared a
The Fund intends to pay a quarterly distribution of an amount determined each quarter by the Board of Trustees. In addition to the quarterly distributions, and in accordance with the minimum distribution requirements of the Internal Revenue Code for regulated investment companies, the Fund may pay an adjusting distribution in December which includes any additional income and net realized capital gains in excess of the quarterly distributions for that year.
Each quarter, the Board of Directors reviews the amount of any potential distribution from the income, realized capital gain, or capital available. The Board of Directors will continue to monitor the Fund’s distribution level, taking into consideration the Fund’s net asset value and the current financial market environment. The Fund’s distribution policy is subject to modification by the Board of Directors at any time, and there can be no guarantee that the policy will continue. The distribution rate should not be considered the dividend yield or total return on an investment in the Fund.
All or part of the distribution may be treated as long-term capital gain or qualified dividend income (or a combination of both) for individuals, each subject to the maximum federal income tax rate for long term capital gains, which is currently
If the Fund does not generate sufficient earnings (dividends and interest income, less expenses, and realized net capital gain) equal to or in excess of the aggregate distributions paid by the Fund in a given year, then the amount distributed in excess of the Fund’s earnings would be deemed a return of capital. Since this would be considered a return of a portion of a shareholder’s original investment, it is generally not taxable and would be treated as a reduction in the shareholder’s cost basis.
Long-term capital gains, qualified dividend income, investment company taxable income, and return of capital, if any, will be allocated on a pro-rata basis to all distributions to common shareholders for the year. Based on the accounting records of the Fund currently available, the current distribution paid to common shareholders in 2025 would be deemed
Investors should carefully consider the investment objectives, risks, charges, and expenses of the Fund before investing. For more information regarding the Fund’s distribution policy and other information about the Fund, call:
Bethany Uhlein
(914) 921-5546
About The Gabelli Global Small and Mid Cap Value Trust
The Gabelli Global Small and Mid Cap Value Trust is a diversified, closed-end management investment company with
NYSE – GGZ
CUSIP – 36249W104
Investor Relations Contact:
Bethany Uhlein
(914) 921-5546
buhlein@gabelli.com
FAQ
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