Year-End Tax Forms

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Year-End Tax Forms

This section lists the most commonly used tax forms issued to shareholders of Lord Abbett mutual funds, and describes each form, its purpose, and the approximate mailing date for the form.

Below is a list of tax forms that will be mailed to certain shareholders of Lord Abbett funds during the year. Depending on the type of account you hold, the fund(s) that you hold, your residence, the transactions made during the calendar year, and other account specific factors, you may receive one or more of the following tax forms.

IRS Form	Form Name	Purpose	Mailing Date
1099-DIV	Dividends and Distributions	Reflects all distributions you received during the year from your mutual fund investments. Distributions are categorized by their tax character. This includes taxable dividends, tax-exempt dividends, capital gains distributions, and nontaxable distributions.	Late January
1099-B	Proceeds from Broker and Barter Exchange Transactions	Reports information on sales, redemptions or transfers between funds including cost basis were applicable. You will need this form to determine your capital gains or losses.	Late January
1099-Q	Payments from Qualified Education Programs	Reports distributions from your Educational Savings Account (ESA).	Late January
1099-R	Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, etc.	Reports total retirement distributions along with any withholding tax.	Late January
1042-S	Foreign Person's U.S. Source of Income Subject to Withholding	Reports all distributions and withholding amounts made to nonresident shareholders.	Mid March
5498-ESA	Coverdell ESA Contribution Information	Reports contributions, including rollover contributions, into a Coverdell ESA.	Late April
5498	IRA Contribution Information	Reports contribution information, including rollover contributions, into any IRA, SEP, and SIMPLE plans.	Late May

Changes to tax forms effective with the 2012 tax year

Average Cost Basis Statement

Historically, we have reported the cost basis of shares sold on the Average Cost Basis Statement. Beginning with the 2012 tax year, we will no longer provide you with this statement. Instead, the average cost basis for shares purchased prior to 1/1/12 will be reported to you directly on Form 1099-B. Please visit our Cost Basis Resource Center for more information on cost basis reporting.

Form 1099-INT

In previous years, we were required to report tax exempt dividend on Form 1099-INT. Beginning with the 2012 tax year, we are now required to report tax exempt dividends on Form 1099-DIV, therefore you will no longer receive a Form 1099-INT. Now all the distributions you receive from your mutual fund investments will be reported on Form 1099-DIV.