Liberty All-Star Equity Fund Tax Archive

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2006	2004	2002	2000	1998	1996	1994	1992	1990	1988

2005	2003	2001	1999	1997	1995	1993	1991	1989	1987

2008 Tax Information
			Total Ordinary Dividends

Record Date	Payment Date	Amount Per Share	Qualified	Non-Qualified	Long-Term Capital Gains	Return of Capital
Nov. 9, 2007*	Jan. 2, 2008	$0.22	9.04%	0.04%	-	90.92%
Feb. 29, 2008	Mar. 17, 2008	$0.19	9.04%	0.04%	-	90.92%
May 30, 2008	Jun. 16, 2008	$0.19	9.04%	0.04%	-	90.92%
Aug. 29, 2008	Sep. 15, 2008	$0.17	9.04%	0.04%	-	90.92%
Dec. 12, 2008**	Jan. 2, 2009	$0.10	-	-	-	-
* Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2008. ** Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2009
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2007 Tax Information
			Total Ordinary Dividends

Record Date	Payment Date	Amount Per Share	Qualified	Non-Qualified	Long-Term Capital Gains	Return of Capital

Nov. 10, 2006*	Jan. 2, 2007	$0.22	13.79%	18.79%	67.42%	-
Mar. 2, 2007	Mar. 19, 2007	$0.23	13.79%	18.79%	67.42%	-
May 11, 2007	Jun. 25, 2007	$0.23	13.79%	18.79%	67.42%	-
Aug. 10, 2007	Sep. 24, 2007	$0.22	13.79%	18.79%	67.42%	-
Nov. 9, 2007**	Jan. 2, 2008	$0.22	-	-	-	-
* Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2007. ** Pursuant to section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2008.
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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	$0.21	10.24%	-	87.17%	2.59%
Mar. 3, 2006	Mar. 20, 2006	$0.23	10.24%	-	87.17%	2.59%
Jun. 2, 2006	Jun. 19, 2006	$0.22	10.24%	-	87.17%	2.59%
Sep. 1, 2006	Sep. 18, 2006	$0.21	10.24%	-	87.17%	2.59%
Nov. 10, 2006**	Jan. 2, 2007	$0.22	-	-	-	-
* 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.
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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	$0.22	10.61%	0.27%	55.93%	33.19%
Feb. 4, 2005	Mar. 21, 2005	$0.22	10.61%	0.27%	55.93%	33.19%
May 13, 2005	Jun. 27, 2005	$0.21	10.61%	0.27%	55.93%	33.19%
Aug. 5, 2005	Sep. 26, 2005	$0.23	10.61%	0.27%	55.93%	33.19%
Nov. 10, 2005**	Jan. 3, 2006	$0.21	-	-	-	-
* 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.
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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	$0.22	11.89%	32.11%	35.00%	21.00%
Feb. 27, 2004	Mar. 22, 2004	$0.24	11.89%	32.11%	35.00%	21.00%
May 14, 2004	Jun. 28, 2004	$0.22	11.89%	32.11%	35.00%	21.00%
Aug. 13, 2004	Oct. 4, 2004	$0.21	11.89%	32.11%	35.00%	21.00%
Nov. 13, 2004	Jan. 3, 2005	$0.22	-	-	-	-
* 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.
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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	$0.19	9.07%	-	32.42%	58.51%
Feb. 28, 2003	Mar. 17, 2003	$0.17	9.07%	-	32.42%	58.51%
May 16, 2003	Jun. 30, 2003	$0.19	9.07%	-	32.42%	58.51%
Aug. 15, 2003	Oct. 6, 2003	$0.20	9.07%	-	32.42%	58.51%
Nov. 14, 2003**	Jan. 2, 2004	$0.22	-	-	-	-
* 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.
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2002 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. 1, 2002	Mar. 18, 2002	$0.25	1.28%	-	9.34%*	89.38%
May 17, 2002	Jul. 1, 2002	$0.24	1.28%	-	-	98.72%
Aug. 30, 2002	Sep. 16, 2002	$0.20	1.28%	-	-	98.72%
Nov. 15, 2002	Jan. 2, 2003	$0.19	-	-	-	**
* 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.
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Massachusetts Capital Gain Information
Greater Than One Year Gains	Greater Than Two Year Gains	Greater Than Three Year Gains	Greater Than Four Year Gains	Greater Than Five Year Gains	Greater Than Six Year Gains

Class B	Class C	Class D	Class E	Class F	Class G
4.49%	4.63%	25.10%	25.34%	14.43%	26.01%


2001 Tax Information
			Ordinary Income

Record Date	Payment Date	Dividend Amount	Net Investment Income	Short-Term Capital Gains	Long-Term Capital Gains

Mar. 2, 2001	Mar. 19, 2001	$0.33	-	39.32%	60.68%
May 18, 2001	Jul. 2, 2001	$0.31	-	39.32%	60.68%
Aug. 17, 2001	Oct. 9, 2001	$0.31	0.89%	38.97%	60.14%
Nov. 16, 2001	Jan. 2, 2002	$0.25	10.90%	-	89.10%*
* 100% of the Long-term Capital Gain distribution paid on Janaury 2, 2002 is from qualified 5-Year Capital Gains.
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Massachusetts Capital Gain Information
Greater Than One Year Gains	Greater Than Two Year Gains	Greater Than Three Year Gains	Greater Than Four Year Gains	Greater Than Five Year Gains	Greater Than Six Year Gains

Class B	Class C	Class D	Class E	Class F	Class G
13.96%	12.52%	19.14%	4.21%	21.61%	28.56%


2000 Tax Information
			Ordinary Income

Record Date	Payment Date	Dividend Amount	Net Investment Income	Short-Term Capital Gains	Long-Term Capital Gains

Mar. 3, 2000	Mar. 20, 2000	$0.33	1.78%	-	98.22%
Jun. 2, 2000	Jun. 19, 2000	$0.36	6.20%	-	93.80%
Sep. 1, 2000	Sep. 18, 2000	$0.37	8.09%	36.17%	55.74%
Nov. 17, 2000	Jan. 2, 2001	$0.36	-	39.35%	60.65%
* 100% of the Long-term Capital Gain distribution paid on Janaury 2, 2002 is from qualified 5-Year Capital Gains.
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Massachusetts Capital Gain Information
Greater Than One Year Gains	Greater Than Two Year Gains	Greater Than Three Year Gains	Greater Than Four Year Gains	Greater Than Five Year Gains

Class B	Class C	Class D	Class E	Class F
10.59%	43.76%	11.29%	14.24%	14.24%

South Carolina Capital Gain Information
Greater Than One Year Gains

89.41%


1999 Tax Information
			Ordinary Income

Record Date	Payment Date	Dividend Amount	Net Investment Income	Short-Term Capital Gains	Long-Term Capital Gains

Mar. 5, 1999	Mar. 22, 1999	$0.34	-	19.56%	80.44%
May 21, 1999	Jul. 6, 1999	$0.37	12.51%	19.19%	68.30%
Aug. 20, 1999	Oct. 4, 1999	$0.34	-	14.12%	85.88%
Nov. 19, 1999	Jan. 3, 2000	$0.34	-	13.91%	86.09%
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Massachusetts Capital Gain Information
Greater Than One Year Gains	Greater Than Two Year Gains	Greater Than Three Year Gains	Greater Than Four Year Gains

Class B	Class C	Class D	Class E
11.12%	52.75%	5.57%	30.56%

South Carolina Capital Gain Information
Greater Than One Year Gains

88.88%


1998 Tax Information
			Ordinary Income

Record Date	Payment Date	Dividend Amount	Net Investment Income	Short-Term Capital Gains	Long-Term Capital Gains

Mar. 6, 1998	Mar. 23, 1998	$0.35	-	57.76%	42.24%
May 22, 1998	Jul. 6, 1998	$0.37	14.34%	-	85.66%
Aug. 21, 1998	Oct. 5, 1998	$0.34	-	-	100.00%
Nov. 20, 1998	Jan. 4, 1999	$0.34	-	-	100.00%
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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. 7, 1997	Mar. 24, 1997	$0.32	16.14%	52.25%	31.61%	-
May 23, 1997	Jul. 7, 1997	$0.32	-	19.61%	60.40%	19.99%
Aug. 22, 1997	Oct. 6, 1997	$0.35	-	17.68%	61.85%	20.47%
Nov. 21, 1997	Jan. 5, 1998	$0.34	-	17.94%	61.66%	20.40%
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1996 Tax Information
			Ordinary Income

Record Date	Payment Date	Dividend Amount	Net Investment Income	Short-Term Capital Gains	Long-Term Capital Gains

Mar. 8, 1996	Mar. 25, 1996	$0.29	29.15%	14.53%	56.32%
May 31, 1996	Jul. 2, 1996	$0.30	-	-	100.00%
Aug. 30, 1996	Oct. 7, 1996	$0.28	-	-	100.00%
Nov. 21, 1996	Jan. 6, 1997	$0.31	-	-	100.00%
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1995 Tax Information
			Ordinary Income

Record Date	Payment Date	Dividend Amount	Net Investment Income	Short-Term Capital Gains	Long-Term Capital Gains

Mar. 3, 1995	Mar. 20, 1995	$0.24	20.08%	9.54%	70.38%
Jun. 2, 1995	Jun. 19,1995	$0.25	19.28%	9.16%	71.56%
Sep. 1, 1995	Oct. 10, 1995	$0.27	-	-	100.00%
Dec. 1, 1995	Jan. 8, 1996	$0.28	-	-	100.00%
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1994 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. 4, 1994	Mar. 21, 1994	$0.26	21.93%	0.51%	9.84%	67.72%
Jun. 3, 1994	Jun. 20, 1994	$0.25	24.32%	0.57%	-	75.11%
Sep. 2, 1994	Sep. 19, 1994	$0.25	-	-	100.00%	-
Dec. 2, 1994	Jan. 9, 1995	$0.24	-	-	100.00%	-
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1993 Tax Information

Record Date	Payment Date	Dividend Amount	Ordinary Dividend Income	Long-Term Capital Gains	Return of Capital

Mar. 5, 1993	Mar. 22, 1993	$0.27	20.36%	15.98%	63.66%
Jun. 4, 1993	Jun. 21,1993	$0.26	24.24%	-	75.76%
Sep. 3, 1993	Oct. 8, 1993	$0.27	-	100.00%	-
Dec. 3, 1993	Jan. 10, 1994	$0.27	-	100.00%	-
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1992 Tax Information
			Ordinary Income

Record Date	Payment Date	Dividend Amount	Net Investment Income	Short-term Capital Gains	Long-Term Capital Gains	Return of Capital

Feb. 20, 1992	Apr. 2, 1992	$0.27	28.11%	16.76%	15.94%	39.19%
Jun. 26, 1992	Jul. 13, 1992	$0.27	36.71%	16.67%	-	46.62%
Sept. 4, 1992	Oct. 9, 1992	$0.26	-	-	100.00%	-
Dec. 4, 1992	Jan. 11, 1993	$0.27	-	-	100.00%	-
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1991 Tax Information
			Ordinary Income

Record Date	Payment Date	Dividend Amount	Net Investment Income	Short-term Capital Gains	Long-Term Capital Gains

Mar. 8, 1991	Mar. 25, 1991	$0.25	60.00%	32.60%	7.40%
Jun. 7, 1991	Jun. 24, 1991	$0.25	-	100.00%	-
Sept. 6,1991	Sept. 23, 1991	$0.26	-	-	100.00%
Dec. 3, 1991	Jan. 6, 1992	$0.26	-	-	100.00%
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1990 Tax Information

Record Date

Payment Date

Dividend Amount

Income Dividends

Long-Term Capital Gains

Non-taxable Distributions

Mar. 16, 1990

Apr. 2, 1990

$0.22

100.00%

Jun. 15, 1990

Jul. 2, 1990

$0.25

100.00%

Sept. 14, 1990

Oct. 1, 1990

$0.22

45.97%

54.03%

Dec. 7, 1990

Dec. 24, 1990

$0.21

45.97%

54.03%

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1989 Tax Information

Record Date	Payment Date	Dividend Amount	Income Dividends	Long-Term Capital Gains	Non-taxable Distributions

Mar. 17, 1989	Apr. 3, 1989	$0.22	30.93%	-	69.07%
Jun. 16, 1989	Jul. 3, 1989	$0.24	30.93%	-	69.07%
Sept. 15, 1989	Oct. 2, 1989	$0.25	9.75%	68.47%	21.78%
Dec. 8, 1989	Dec. 26, 1989	$0.24	13.37%	56.77%	29.86%
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1988 Tax Information

Record Date	Payment Date	Dividend Amount	Income Dividends	Non-taxable Distributions

Mar. 18, 1988	Apr. 4, 1988	$0.04	25.06%	74.94%
Jun. 20, 1988	Jul. 5, 1988	$0.20	25.06%	74.94%
Sept. 16, 1988	Oct. 3, 1988	$0.20	25.06%	74.94%
Dec. 9, 1988	Dec. 26, 1988	$0.20	25.06%	74.94%
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1987 Tax Information

Record Date	Payment Date	Dividend Amount	Income Dividends	Long-Term Capital Gains	Non-taxable Distributions

Mar. 20, 1987	Apr. 2, 1987	$0.05	71.55%	-	28.45%
Jun. 19, 1987	Jul. 1, 1987	$0.03	42.13%	-	57.87%
Aug. 11, 1987	Aug. 21, 1987	$0.60	7.48%	82.24%	10.28%
Sept. 25, 1987	Oct. 5, 1987	$0.25	42.13%	-	57.87%
Dec. 11, 1987	Dec. 28, 1987	$0.25	42.13%	-	57.87%
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Distribution Policy
The current policy, in effect since 1988, 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 generally be 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. The Fund retained such excess gains in 1993, 1996 and 1997.

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