|
|
|
| 2006 Tax Information |
|
|
|
| |
|
|
Total Ordinary Dividends |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Amount Per Share |
Qualified |
Non-Qualified |
Long-Term Capital Gains |
Return of Capital |
|
|
|
|
Nov. 10, 2005* |
Jan. 3, 2006 |
$0.14 |
- |
32.98% |
47.53% |
19.49% |
Mar. 3, 2006 |
Mar. 20, 2006 |
$0.16 |
- |
32.98% |
47.53% |
19.49% |
Jun. 2, 2006 |
Jun. 19, 2006 |
$0.15 |
- |
32.98% |
47.53% |
19.49% |
Sep. 1, 2006 |
Sep. 18, 2006 |
$0.14 |
- |
32.98% |
47.53% |
19.49% |
| Nov. 10, 2006** |
Jan. 2, 2007 |
$0.14 |
- |
- |
- |
- |
* Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2006.
** Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2007. |
|
| 2005 Tax Information |
|
|
|
| |
|
|
Total Ordinary Dividends |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Amount Per Share |
Qualified |
Non-Qualified |
Long-Term Capital Gains |
Return of Capital |
|
|
|
|
Nov. 12, 2004* |
Jan. 3, 2005 |
$0.15 |
4.01% |
15.21% |
- |
80.78% |
Feb. 4, 2005 |
Mar. 21, 2005 |
$0.15 |
4.01% |
15.21% |
- |
80.78% |
May 13, 2005 |
Jun. 27, 2005 |
$0.14 |
4.01% |
15.21% |
- |
80.78% |
Aug. 5, 2005 |
Sep. 26, 2005 |
$0.15 |
4.01% |
15.21% |
- |
80.78% |
| Nov. 10, 2005** |
Jan. 3, 2006 |
$0.14 |
- |
- |
- |
- |
* Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2005.
** Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2006. |
|
| 2004 Tax Information |
|
|
|
|
|
|
Total Ordinary Dividends |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Amount Per Share |
Qualified |
Non-Qualified |
Long-Term Capital Gains |
Return of Capital |
|
|
|
|
Nov. 14, 2003 |
Jan. 2, 2004 |
$0.16 |
4.39% |
48.61% |
- |
47.00% |
Feb. 6, 2004 |
Mar. 22, 2004 |
$0.17 |
4.39% |
48.61% |
- |
47.00% |
May 14, 2004 |
Jun. 28, 2004 |
$0.16 |
4.39% |
48.61% |
- |
47.00% |
Aug. 13, 2004 |
Oct. 4, 2004 |
$0.15 |
4.39% |
48.61% |
- |
47.00% |
| Nov. 12, 2004 |
Jan. 3, 2005 |
$0.15 |
- |
- |
- |
- |
* Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2004.
** Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2005. |
|
| 2003 Tax Information |
|
|
|
| |
|
|
Total Ordinary Dividends |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Amount Per Share |
Qualified |
Non-Qualified |
Long-Term Capital Gains |
Return of Capital |
|
|
|
|
Nov. 15, 2002* |
Jan. 2, 2003 |
$0.14 |
3.68% |
55.96% |
- |
40.36% |
Feb. 7, 2003 |
Mar. 17, 2003 |
$0.13 |
3.68% |
55.96% |
- |
40.36% |
May 16, 2003 |
Jun. 30, 2003 |
$0.14 |
3.68% |
55.96% |
- |
40.36% |
Aug. 15, 2003 |
Oct. 6, 2003 |
$0.15 |
3.68% |
55.96% |
- |
40.36% |
| Nov. 14, 2003** |
Jan. 2, 2004 |
$0.16 |
- |
- |
- |
- |
* Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2003.
** Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2004.
100% of the Long-term Capital Gain distributions are from Post-May 5 Capital Gains. |
|
| 2002 Tax Information |
|
|
|
|
|
Ordinary Income |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Dividend
Amount |
Short-Term
Capital Gains |
Long-Term
Capital Gains |
Return of
Capital |
|
|
|
Nov. 16, 2001 |
Jan. 2, 2002 |
$0.19 |
- |
- |
100.00%* |
Feb 1, 2002 |
Mar. 18, 2002 |
$0.20 |
- |
- |
100.00% |
May 17, 2002 |
Jul. 1, 2002 |
$0.19 |
- |
- |
100.00% |
Aug. 30, 2002 |
Sep. 16, 2002 |
$0.14 |
- |
- |
100.00% |
| Nov. 15, 2002 |
Jan. 2, 2003 |
$0.14 |
- |
- |
** |
* 100% of the Long-term Capital Gain distribution paid on March 18, 2002 is from qualified 5-Year Capital Gains..
** Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2003. |
|
| 2001 Tax Information |
|
|
|
|
|
Ordinary Income |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Dividend
Amount |
Short-Term
Capital Gains |
Long-Term
Capital Gains |
Return of
Capital |
|
|
|
Mar. 2, 2001 |
Mar. 19, 2001 |
$0.26 |
- |
- |
100.00% |
May 18, 2001 |
Jul. 2, 2001 |
$0.24 |
- |
- |
100.00% |
Aug. 17, 2001 |
Oct. 9, 2001 |
$0.23 |
- |
- |
100.00% |
Nov. 16, 2001 |
Jan. 2, 2002 |
$0.19 |
- |
- |
* |
| * Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2002. |
|
| 2000 Tax Information |
|
|
|
|
|
Ordinary Income |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Dividend
Amount |
Short-Term
Capital Gains |
Long-Term
Capital Gains |
Return of
Capital |
|
|
|
Mar. 3, 2000 |
Mar. 20, 2000 |
$0.32 |
6.79% |
90.11% |
3.10% |
Jun. 2, 2000 |
Jun. 19, 2000 |
$0.33 |
- |
96.28% |
3.72% |
Sep. 1, 2000 |
Sep. 18, 2000 |
$0.36 |
- |
96.28% |
3.72% |
Nov. 17, 2000 |
Jan. 2, 2001 |
$0.33 |
- |
96.28% |
3.72% |
| * 100% of the Long-term Capital Gain distribution paid on Janaury 2, 2002 is from qualified 5-Year Capital Gains. |
|
| 1999 Tax Information |
|
|
|
|
Ordinary Income |
|
|
|
|
|
|
Record Date |
Payment Date |
Dividend
Amount |
Short-Term
Capital Gains |
Long-Term
Capital Gains |
|
|
Mar. 5, 1999 |
Apr. 19, 1999 |
$0.31 |
13.68% |
86.32% |
May 21, 1999 |
Jul. 6, 1999 |
$0.32 |
13.03% |
86.97% |
Aug. 20, 1999 |
Oct. 4, 1999 |
$0.29 |
14.14% |
85.86% |
Nov. 19, 1999 |
Jan. 3, 2000 |
$0.31 |
13.00% |
87.00% |
|
| 1998 Tax Information |
|
|
|
| |
|
|
Ordinary Income |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Dividend Amount |
Net Investment Income |
Short-Term Capital Gains |
Long-Term Capital Gains |
Return of
Capital |
|
|
|
|
Mar. 6, 1998 |
Apr. 20, 1998 |
$0.35 |
- |
- |
69.09% |
30.91% |
May 22, 1998 |
Jul. 6, 1998 |
$0.36 |
- |
- |
28.42% |
71.58% |
Aug. 21, 1998 |
Oct. 5, 1998 |
$0.33 |
- |
- |
28.42% |
71.58% |
Nov. 20, 1998 |
Jan. 4, 1999 |
$0.31 |
- |
- |
28.42% |
71.58% |
|
|
| 1997 Tax Information |
|
|
|
| |
|
|
Ordinary Income |
|
|
|
|
|
|
|
|
Record Date |
Payment Date |
Dividend Amount |
Net Investment Income |
Short-Term Capital Gains |
28% Rate Gains |
20% Rate Gains |
|
|
|
|
Mar. 21, 1997 |
May 7, 1997 |
$0.30 |
0.97% |
80.34% |
18.69% |
- |
May 23, 1997 |
Jul. 7, 1997 |
$0.29 |
- |
12.45% |
61.40% |
26.15% |
Aug. 22, 1997 |
Oct. 6, 1997 |
$0.33 |
- |
10.77% |
62.57% |
26.66% |
Nov. 21, 1997 |
Jan. 5, 1998 |
$0.32 |
- |
10.93% |
62.46% |
26.61% |
|
| 1996 Tax Information |
|
|
|
|
|
Ordinary Income |
|
|
|
|
|
|
Record Date |
Payment Date |
Dividend
Amount |
Net Investment
Income |
Short-Term
Capital Gains |
Long-Term
Capital Gains |
|
|
|
Nov. 20, 1996 |
Dec. 27, 1996 |
$1.02 |
0.36% |
16.03% |
83.61% |
|
| 1995 Tax Information |
|
|
| |
|
|
Ordinary Income |
|
|
|
|
|
|
Record Date |
Payment Date |
Dividend
Amount |
Net Investment
Income |
Short-Term
Capital Gains |
Long-Term
Capital Gains |
|
|
|
Jun. 9, 1995 |
Jun. 23, 1995 |
$0.1575 |
97.08% |
- |
2.92% |
Dec. 22, 1995 |
Jan. 5,1996 |
$0.60 |
25.83% |
2.12% |
72.05% |
|
| Distribution Policy |
| Liberty All-Star Growth Fund, Inc.'s current policy, in effect since 1997, is to pay distributions on its common shares totaling approximately 10 percent of its net asset value per year, payable in four quarterly installments of 2.5% of the Fund's net asset value at the close of the New York Stock Exchange on the Friday prior to each quarterly declaration date.
The fixed distributions are not related to the amount of the Fund's net investment income or net realized capital gains or losses and may be taxed as ordinary income up to the amount of the Fund's current and accumulated earnings and profits.
If, for any calendar year, the total distributions required by the 10 percent pay-out policy exceed the Fund's net investment income and net realized capital gains, the excess will be generally treated as non-taxable return of capital, reducing the shareholder's adjusted basis in his or her shares. If the Fund's net investment income and net realized capital gains for any year exceed the amount required to be distributed under the 10 percent pay-out policy, the Fund may, in its discretion, retain and not distribute net realized capital gains and pay income tax thereon to the extent of such excess. |
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