This guide is designed to assist plan administrators in completing Form 5500 Schedule C. It provides an explanation of where to find disclosures regarding indirect compensation received by Columbia Management Investment Advisers, LLC or Columbia Wanger Asset Management, LLC with respect to Columbia funds.
These reports and tables include additional tax information related to Columbia fund dividends. Review the descriptions below for more details. Please note these documents are typically updated in late January.
Many states don’t tax the portion of your fund’s ordinary distributions that come from U.S. Treasury securities and obligations. Find the percentage of fund ordinary distributions derived from U.S. government obligations.
Calculate how much of your income is reportable to your state and local authorities. Interest from municipal bonds is tax-exempt in the state where the bond was issued in many instances — but generally taxable in other states.
This table provides revised foreign tax information for shareholders of the Columbia Variable Product funds. Shareholders that previously claimed foreign tax credits for investments in these funds should review this information.
This table provides Columbia fund distribution percentages that qualify as interest-related dividends or short-term capital gain dividends, which are exempt from U.S. tax and U.S. tax withholding when paid to foreign (non-U.S.) shareholders.