Exhibit Hyperlinks

March 20, 2023

The SEC recently passed a new final rule regarding hyperlinking of exhibits within filings, as well as exhibit references in Part C of registration statements.

Key takeaways for investment companies:

• Hyperlinks will be required for exhibit indexes within a filing (except for XBRL filing exhibits)
• Hyperlinks will be required for previously filed exhibits that are incorporated by reference in Part C (for r
• egistration statements)
• Most common investment company form filings affected : N-1A, N-2, N-CSR, N-14
• ASCII filings will no longer be accepted
• Compliance Date: April 21, 2020

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FilePoint’s Solution

FilePoint has a full solution for incorporating the SEC-related hyperlinks into the affected filings. We can incorporate hyperlinks as a default part of our workflow, which includes:

• Incorporating hyperlinks to exhibits contains within a current filing
• Setting up an initial template for each registration’s Part C that incorporates hyperlinks to all exhibits incorporated by reference
• Ongoing maintenance of Part C exhibits incorporated by reference
• Proofs that incorporate the clickable hyperlinks for review