2009 Corporate Dividends Received Deduction Percentages


Corporations investing in mutual funds that earn dividend income from U.S. corporations may be able to take a federal deduction called the corporate dividends-received deduction. The dividends received deduction is only available to corporate shareholders who have met the 46-day holding period requirement. The percentage of dividends paid that qualifies for the corporate dividends-received deduction, is identified in the table below.

Tax related information for Seligman® funds can be found on the Seligman tax center page

2009 Corporate Dividends-Received Deduction (DRD) Percentages

Fund DRD%
RiverSource 120/20 Contrarian Equity 59.64
RiverSource Absolute Return Currency and Income 0.00
RiverSource Balanced 57.76
RiverSource California Tax-Exempt 0.00
RiverSource Cash Management 0.00
RiverSource Disciplined Equity 100.00
RiverSource Disciplined International Equity 0.22
RiverSource Disciplined Large Cap Growth 100.00
RiverSource Disciplined Large Cap Value 31.83
RiverSource Disciplined Small and Mid Cap Equity 100.00
RiverSource Disciplined Small Cap Value 100.00
RiverSource Diversified Bond 0.00
RiverSource Diversified Equity Income 100.00
RiverSource Dividend Opportunity 85.44
RiverSource Emerging Markets Bond 0.00
RiverSource Equity Value 100.00
RiverSource Floating Rate 0.00
RiverSource Global Bond 0.00
RiverSource Global Technology 0.00
RiverSource Government Money Market 0.00
RiverSource Growth 100.00
RiverSource High Yield Bond 0.00
RiverSource Income Builder Basic Income 20.72
RiverSource Income Builder Enhanced Income 13.58
RiverSource Income Builder Moderate Income 18.87
RiverSource Income Opportunities 0.00
RiverSource Inflation Protected Securities 0.00
RiverSource Intermediate Tax-Exempt 0.00
RiverSource Large Cap Equity 100.00
RiverSource Large Cap Value 100.00
RiverSource LaSalle Global Real Estate 30.56
RiverSource LaSalle International Real Estate 6.58
RiverSource LaSalle Monthly Dividend Real Estate 28.64
RiverSource Limited Duration Bond 0.00
RiverSource Mid Cap Growth 0.00
RiverSource Mid Cap Value 100.00
RiverSource Minnesota Tax-Exempt 0.00
RiverSource New York Tax-Exempt 0.00
RiverSource Partners Aggressive Growth 0.00
RiverSource Partners Fundamental Value 100.00
RiverSource Partners International Select Growth 0.82
RiverSource Partners International Select Value 2.06
RiverSource Partners International Small Cap 8.30
RiverSource Partners Select Value 100.00
RiverSource Partners Small Cap Equity 33.40
RiverSource Partners Small Cap Growth 0.00
RiverSource Partners Small Cap Value 0.00
RiverSource Portfolio Builder Moderate Aggressive 44.06
RiverSource Portfolio Builder Moderate Conservative 18.61
RiverSource Portfolio Builder Aggressive 60.18
RiverSource Portfolio Builder Conservative 11.08
RiverSource Portfolio Builder Moderate 27.85
RiverSource Portfolio Builder Total Equity 92.02
RiverSource Precious Metals and Mining 7.70
RiverSource Real Estate 26.05
RiverSource Recovery and Infrastructure 51.56
RiverSource Retirement Plus 2010 43.39
RiverSource Retirement Plus 2015 47.41
RiverSource Retirement Plus 2020 53.74
RiverSource Retirement Plus 2025 61.02
RiverSource Retirement Plus 2030 61.07
RiverSource Retirement Plus 2035 61.24
RiverSource Retirement Plus 2040 60.90
RiverSource Retirement Plus 2045 61.22
RiverSource S&P 500 Index 100.00
RiverSource Short Duration U.S. Government 0.00
RiverSource Short-Term Cash 0.00
RiverSource Small Cap Advantage 0.00
RiverSource Small Company Index 100.00
RiverSource Strategic Allocation 92.78
RiverSource Strategic Income Allocation 0.07
RiverSource Tax-Exempt Bond 0.00
RiverSource Tax-Exempt High Income 0.00
RiverSource Tax-Exempt Money Market 0.00
RiverSource U.S. Government Mortgage 0.00
Threadneedle Asia Pacific 0.00
Threadneedle Emerging Markets 0.39
Threadneedle European Equity 0.00
Threadneedle Global Equity 60.74
Threadneedle Global Equity Income 25.44
Threadneedle Global Extended Alpha 24.81
Threadneedle International Opportunity 0.00

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This information is for use with concurrent or prior delivery of a fund prospectus. Investors should consider the investment objectives, risks, charges and expenses of a mutual fund carefully before investing. To learn more about this and other important information about each fund, download a free prospectus. The prospectus should be read carefully before investing.

Investment products are not federally or FDIC-insured, are not deposits or obligations of, or guaranteed by any financial institution, and involve investment risks including possible loss of principal and fluctuation in value.

Columbia Management Investment Advisers, LLC and its affiliates do not offer tax or legal advice. Consult with your tax advisor or attorney regarding your specific situation.

Not all products and all share classes are available through all firms.

RiverSource®, Seligman® and Threadneedle® mutual funds are distributed by Columbia Management Investment Distributors, Inc. (formerly known as RiverSource Fund Distributors, Inc.), member FINRA and managed by Columbia Management Investment Advisers, LLC (formerly known as RiverSource Investments, LLC). Threadneedle mutual funds are subadvised by Threadneedle International Limited, an affiliate of Columbia Management. Seligman is an offering brand of Columbia Management.