Issuers of corporate securities are required to complete Internal Revenue Service Form 8937 to report organizational actions. The tax information contained herein and in the attachment is provided for informational purposes only and should not be construed as legal or tax advice, and does not purport to take into account any shareholder's specific circumstances. Fortuna does not provide legal or tax advice. Shareholders are urged to consult their own personal tax advisors for assistance as to how this information will impact their specific tax situation.