Calamos Tax Center

Capital gains result from selling an asset, including shares of an open-end or closed-end mutual fund, at a price higher than its adjusted purchase price. A capital loss is when you sell an asset at a price lower than its adjusted purchase price.

Short-term capital gains, or gains on shares held for one year or less, are taxed at your ordinary income rate. The below gains are for each common share.

2004 Closed-End Fund Capital Gains

  Record Date Ex-Dividend Date Payable Date Short-Term Capital Gain Long-Term Capital Gain Total
Enhanced Fixed Income
Calamos Convertible Opportunities
and Income Fund (CHI)
12/30/2004 12/28/2004 1/21/2005 NA $1.036000 $1.036000
Calamos Convertible and
High Income Fund (CHY)
NA NA NA NA NA NA
Defensive Equity
Calamos Strategic Total Return Fund (CSQ)
NA NA NA NA NA NA

None of the information on this Web site should be considered legal or tax advice. You should consult your legal or tax advisor for information concerning your own specific tax situation.

The dividend tables provided here are for informational purposes only and to assist you in your tax planning. When preparing your tax return, please refer to your Form 1099-DIV and consult your legal or tax advisor.

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