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FUND DISTRIBUTIONS

Ordinary Income dividends are the result of portfolio income earned in excess of the Fund’s expenses. Short-term capital gains are the result of realized capital gains generated upon the disposition of the Fund’s portfolio securities that are held less than one year. Short-term capital gains are taxed as ordinary income. Long-term capital gains are the result of realized capital gains generated upon the disposition of the Fund’s portfolio securities that are held in excess of one year. Long-term capital gains are generally taxed at a lower rate than ordinary income. Diamond Hill does not offer tax advice. For tax advice specific to your individual situation, consult a tax advisor.

Diamond Hill Funds 2021 Year-To-Date Capital Gains

REALIZED CAPITAL LOSS POSITIONS

The Funds below have accumulated realized capital losses* as of August 31, 2021 that may net against future gains. Based on calculations at August 31, 2021 each Fund below will be able to realize gains, shown as a percent of fund level NAV, before future capital gain distributions will be required.

*The accumulated realized capital loss positions presented are estimates. These accumulated capital loss estimates do not consider all relevant tax adjustments such as post-30 day wash sales. These estimates are subject to change and can change by a significant amount.

 

2020 Income from U.S. Government Securities

 

Tax Equalization

Learn how Diamond Hill Funds use tax equalization to help reduce year-end capital gain distributions to shareholders.

Diamond Hill Mutual Fund Tax Equalization

Distributions

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