Reporting Fund Status

Each Lord Abbett Global Funds I Plc share class registered as a reporting “share class” in Austria with Oesterreichische Kontrollbank (“OeKB”) has appointed an Austrian tax representative to calculate the tax figures on the deemed distribution income (DDI) and on distributions. The tax figures are available on the OeKB website.

Tax Reporting

Effective January 1, 2018, Germany introduced a new investment fund tax regime which had a wide-ranging impact on the taxation of income realized by German investors through an investment fund. 

Please see the below sections relating to: 

  • German Tax Information (Tax regime applicable from January 1, 2018) and,
  • German Tax Information (Tax regime applicable pre-January 1, 2018)

Tax Information (Tax regime applicable from January 1, 2018)

Partial German Tax Exemption: A partial exemption from German income tax may be available to German investors where income is derived from investment funds which invest predominantly in shares or real estate. The amount of income that may be subject to the partial exemption depends on whether the fund is categorized as:

  • ‘Equity fund’/’Aktienfonds’
  • ‘Mixed fund’/’Mischfonds’
  • ‘Real estate fund’/’Immobilienfonds’ or,
  • ‘Other fund’/ ‘Sonstiger’.

Below is a list showing how each Global Funds I Plc fund is classified under German tax law for the purposes of the above-mentioned partial tax exemption.

Fund Classification for German Partial Tax Exemption

Additional information: Additionally tax information relating to Lord Abbett Global Funds I Plc is available on www.wmdaten.de.

Tax Information (Tax regime applicable pre-January 1, 2018)

Certain share classes are registered in Germany to attain tax transparency status in order to avoid penalty taxation. This is generally accomplished by producing tax figures that should be used by shareholders to complete their annual tax declaration. The following tax figures will be made available:

Daily Tax Figures Germany Daily Tax Figures

  • Interim Profit (Zwischengewinn)
  • Equity Gain EStG (Aktiengewinn EStG) in accordance with the German Income Tax act
  • Equity Gain KStG (Aktiengewinn KStG)  in accordance with the German Corporate Tax act
  • Real Estate Gain (Immobiliengewinn)
  • Accumulated Deemed Distributed Income (Akkumulierter Ausschüttungsgleicher Ertrag)

Annual Tax Figures

  • Deemed Distributed Income (Ausschüttungsgleiche Erträge)
  • Distributed Income (Ausgeschüttete Erträge)

The daily tax figures will be published on the Germany Tax Transparency page and the certified annual tax figures will be published on www.bundesanzeiger.de. Additionally daily and annual tax information is available on www.wmdaten.de.

German Tax Transparent Funds

Additional information
Additionally tax information relating to Lord Abbett Global Funds I Plc is available on www.wmdaten.de.

Reduced Rate Percentage

For each relevant Lord Abbett Global Funds I Plc fund, the Italian Reduced Rate Percentage is published bi‐annually and is calculated based on the proportion of assets of the fund that constitute ‘qualifying government bonds’.

It is the responsibility of all investors to seek assistance from an independent financial professional or tax advisor to obtain an understanding of tax and other consequences to owning shares of the Lord Abbett Global Funds I Plc.

‘Traspasos’ Regime

A number of the sub-funds of Lord Abbett Global Funds I Plc meet the conditions to qualify for tax deferral under the ‘Traspasos’ regime in Spain.

Please refer to the CNMV website for a list of qualifying share classes.

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Disclaimer:

Important UCITS Fund Information
The Funds, except the Floating Rate Senior Loan Fund and Credit Opportunities Offshore Access Fund Ltd., are sub-funds of Lord Abbett Global Funds I plc, an open-ended investment company with variable capital constituted as an umbrella fund with segregated liability between its sub-funds under the laws of Ireland (registered number 534227), and is authorized and regulated by the Central Bank of Ireland as an Undertaking for Collective Investments in Transferable Securities ("UCITS").

Lord Abbett Global Funds I plc has been authorized in Ireland as a UCITS pursuant to the European Communities (Undertakings for Collective Investments in Transferable Securities) Regulation 2011 as amended. Authorization of the Lord Abbett Global Funds I plc by the Central Bank of Ireland is not an endorsement or guarantee nor is the Central Bank of Ireland responsible for the contents of any marketing material or each Fund's prospectus. Authorization by the Central Bank of Ireland shall not constitute a warranty as to the performance of the Lord Abbett Global Funds I  plc and the Central Bank of Ireland shall not be liable for the performance of the Lord Abbett Global Funds I plc.

Shares of the Funds are only available for certain non-U.S. persons in select transactions outside the United States, or, in limited circumstances, otherwise in transactions which are exempt in reliance on Regulation S from the registration requirements of the United States Securities Act of 1933, as amended and such other laws as may be applicable. Neither this website nor any of its contents constitute an offer to subscribe for shares in the Funds. It is directed at professional/sophisticated investors and is for their use and information. This website is not intended for retail investors. The offering or sale of Fund shares may be restricted in certain jurisdictions. For information regarding jurisdictions in which the Funds are registered or passported, contact your Lord Abbett sales representative. This website is not intended to be used or distributed in any jurisdiction, other than those in which the Funds are authorized, where authorization for distribution is required. Lord Abbett Distributor LLC (“LAD”) is authorized by the Funds to facilitate the distribution of shares in certain jurisdictions through dealers, referral agents, sub-distributors and other financial intermediaries. Any entity forwarding this website or its contents, which are produced by LAD in the United States, to other parties takes full responsibility for ensuring compliance with applicable securities laws in connection with its distribution.

This is a marketing communication. Investors should carefully consider the investment objectives, risks, charges, and expenses of any Fund. This and other important information is contained in each Fund's prospectus, fund supplements, and KIID. Read these documents carefully before you invest. To obtain a prospectus, fund supplement, and KIID for any Lord Abbett fund, contact Lord Abbett Distributor LLC at (888) 522-2388, or visit us at www.lordabbett.com. Where required under national rules, the key investor information document (KIID), Summary of Shareholder Rights, fund supplement and prospectus will also be available in the local language of the relevant EEA Member State.

Important Floating Rate Senior Loan Fund Information
The Lord Abbett Floating Rate Senior Loan Fund (the “Fund”) is a sub-fund of Lord Abbett Global Fund II, an Alternative Investment Fund (AIF) within the meaning of Article 1 (39) of the Luxembourg Law of 12 July 2013 and qualifies as an undertaking for collective investment under Part II of the Luxembourg Law of 17 December 2010.

Shares of the Fund are only available for certain non-U.S. persons in select transactions outside the United States, or, in limited circumstances, otherwise in transactions which are exempt in reliance on Regulation S from the registration requirements of the United States Securities Act of 1933, as amended and such other laws as may be applicable. Neither this website nor any of its contents constitute an offer to subscribe for shares in the Fund. It is directed at professional/sophisticated investors and is for their use and information. This website is not intended for retail investors. The offering or sale of Fund shares may be restricted in certain jurisdictions. For information regarding jurisdictions in which the Fund is registered or passported, please contact your Lord Abbett sales representative. Fund shares may be sold on a private placement basis depending on the jurisdiction. This website should not be used or distributed in any jurisdiction, other than those in which the Fund is authorized, where authorization for distribution is required. Lord Abbett Distributor LLC ("LAD") is authorized by the Fund to facilitate the distribution of shares in certain jurisdictions through dealers, referral agents, sub-distributors and other financial intermediaries. Any entity forwarding this website or its contents, which is produced by LAD in the United States, to other parties takes full responsibility for ensuring compliance with applicable securities laws in connection with its distribution.

This is a marketing communication. Investors should carefully consider the investment objectives, risks, charges, and expenses of the Fund. This and other important information is contained in the Fund's prospectus. Read this document carefully before you invest. To obtain a prospectus, contact your investment professional, Lord Abbett Distributor LLC at (888) 522-2388, or visit us at www.lordabbett.com/LordAbbettGlobalFunds. 

Prospective investors should not acquire shares of the Fund if the investor anticipates that it will have a need for the funds contributed to the Fund prior to the times that redemptions are permitted.  An investment in the Fund shouldbe viewed as a long term investment.

Note to Australia Investors: The Offshore Funds have not been authorized for offer and sale to the retail public by Australian Securities Investment Commission ("ASIC") and are only offered to "wholesale" investors (i.e., institutional investors) in Australia.

Note to European Investors: This communication is issued in the United Kingdom and distributed throughout the European Union by Lord Abbett (Ireland) Limited, UK Branch and throughout the United Kingdom by Lord Abbett (UK) Ltd. Both Lord Abbett (Ireland) Limited, UK Branch and Lord Abbett (UK) Ltd are authorized and regulated by the Financial Conduct Authority.

A decision may be taken at any time to terminate the arrangements made for the marketing of the Fund in any EEA Member State in which it is currently marketed. In such circumstances, Shareholders in the affected EEA Member State will be notified of this decision and will be provided with the opportunity to redeem their shareholding in the Fund free of any charges or deductions for at least 30 working days from the date of such notification.

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Shares of the Offshore Funds are distributed by Lord Abbett Distributor LLC.

Lord Abbett communicates with clients solely via e-mail and website on our official domain, lordabbett.com. Communications received via any other channel have not been authorized by Lord Abbett.