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.

Global Funds I plc Reporting Fund Status

The Lord Abbett Global Funds I Plc share classes have the opportunity to participate in the U.K. reporting fund regime. Classes of Lord Abbett Global Funds I Plc that have registered for Reporting Fund Status with Her Majesty's Revenue and Customs (“HMRC”) are required to calculate and report certain information to U.K. investors and HMRC. 

U.K. tax resident investors may require additional information in order to properly report the tax treatment relating to their investments in a Reporting Fund. Annual investor information will be posted below as soon as it is available after the fund's year-end. If you require this information in writing, please contact us.

Lord Abbett Global Funds I Plc operate full equalization. The daily equalization amount per will be posted below as soon as it is available after the fund's year-end.

2025

2024

2023

2022

2021

2020

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 Lord Abbett Global Funds I Plc.

Global Funds II Reporting Fund Status

The Lord Abbett Global Funds II share classes have the opportunity to participate in the U.K. reporting fund regime. Classes of Lord Abbett Global Funds II that have registered for Reporting Fund Status with Her Majesty's Revenue and Customs (“HMRC”) are required to calculate and report certain information to U.K. investors and HMRC. 

U.K. tax resident investors may require additional information in order to properly report the tax treatment relating to their investments in a Reporting Fund. Annual investor information will be posted below as soon as it is available after the fund's year-end. If you require this information in writing, please contact us.

Lord Abbett Global Funds II operate full equalization. The daily equalization amount per will be posted below as soon as it is available after the fund's year-end.

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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.

Additional Offshore Fund Information:
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.

Note to Singapore Investors: Lord Abbett Global Funds I plc (the “Company”) and the offer of shares of each sub-fund of the Company do not relate to a collective investment scheme which is authorized under Section 286 of the Securities and Futures Act, Ch. 289 of Singapore (“SFA”) or recognized under Section 287 of the SFA, and shares in each sub-fund of the Company are not allowed to be offered to the retail public. Pursuant to Section 305 of the SFA, read in conjunction with Regulation 32 of and the Sixth Schedule to the Securities and Futures (Offers of Investments) (Collective Investment Schemes) Regulations 2005 (the “Regulations”), the Lord Abbett Global Multi-Sector Bond Fund, the Lord Abbett High Yield Fund, the Lord Abbett Short Duration Income Fund, the Lord Abbett Ultra Short Bond Fund, the Lord Abbett Climate Focused Bond Fund, the Lord Abbett Emerging Markets Corporate Debt Fund and the Lord Abbett Multi Sector Income Fund have been entered into the list of restricted schemes maintained by the Monetary Authority of Singapore for the purposes of the offer of shares in such sub-funds made or intended to be made to relevant persons (as defined in section 305(5) of the SFA), or, the offer of shares in such sub-funds made or intended to be made in accordance with the conditions of section 305(2) of the SFA. These materials do not constitute an offer or solicitation by anyone in Singapore or any jurisdiction in which such an offer or solicitation is not authorized or to any person to whom it is unlawful to make such an offer or solicitation.

Note to Hong Kong Investors: The contents of this material have not been reviewed nor endorsed by any regulatory authority in Hong Kong. An investment in the Fund may not be suitable for everyone. If you are in any doubt about the contents of this material, you should consult your stockbroker, bank manager, solicitor, accountant or other financial adviser for independent professional advice. The Fund is not authorised by the Securities and Futures Commission ("SFC") in Hong Kong pursuant to Section 104 of the Securities and Futures Ordinance (Cap 571, Laws of Hong Kong) ("SFO"). This material has not been approved by the SFC in Hong Kong, nor has a copy of it been registered with the Registrar of Companies in Hong Kong and, must not, therefore, be issued, or possessed for the purpose of issue, to persons in Hong Kong other than (1) professional investors within the meaning of the SFO (including professional investors as defined by the Securities and Futures (Professional Investors) Rules); or (2) in circumstances which do not constitute an offer to the public for the purposes of the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap 32, Laws of Hong Kong) or the SFO. This material is distributed on a confidential basis and may not be reproduced in any form or transmitted to any person other than the person to whom it is addressed. 

Note to UK Investors: Lord Abbett Global Funds I Plc (and its various sub-funds) are domiciled in the Republic of Ireland and is authorised by the Central Bank of Ireland. Certain sub-funds are recognised in the UK under the Overseas Fund Regime but are not UK authorised funds. UK investors should be aware that they will not be able to refer a complaint against the UCITS Management Company or the Depositary to the UK’s Financial Ombudsman Service. Any claims for losses relating to the UCITS Management Company or the Depositary will not be covered by the Financial Services Compensation Scheme. The prospectus of each Sub-fund contains detailed information and should be reviewed carefully. Prospective investors should consider obtaining financial advice before making a decision to invest in a sub-fund.

Copyright:

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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.