2009 Capital Gain and Ordinary Income Distributions

Print this article

Print this article

The information shown here is for your reference only. When preparing tax returns, please use the information in the tax documents (Form 1099-DIV, Dividends and Distribution and for tax-exempt funds Form 1099-INT, Interest Income) that you receive in January through March of 2010 (or subsequently amended tax statements, if any).

  • Seligman® funds that are not listed did not pay a distribution, with the exception of Seligman TargetHorizonSM portfolios, listed as TargETFund below, which are expected to report the character of their 2009 distributions by mid-March.
  • For more information on capital gain distributions see our F.A.Q.
  • Tax related information for RiverSource® and Threadneedle® funds can be found on the RiverSource tax center page.

Class A Shares — 2009 Year-End Distributions

Please note that, for all funds, short-term capital gain distributions are considered ordinary income for federal tax purposes and included with the funds' total ordinary dividends as reported on Form 1099-DIV, Dividends and Distributions.

Fund Ordinary Income Short-term Capital Gain Total Reportable Ordinary Income Long-term Capital Gain Percent of NAV1,2 Fund NAV1 as of Reinvest Date Reinvest Date
Seligman Asset Allocation Balanced Fund3 0.06295 0.00000 0.06295 0.00000
-
-
-
Seligman Asset Allocation Growth Fund3,4 0.00000 0.00000 0.00000 0.03674 0.74% 4.99
8/12/09
Seligman Asset Allocation Moderate Growth Fund3 0.03262 0.00000 0.03262 0.00000
-
-
-
Seligman California Municipal High-Yield Fund5 0.27701 0.00000 0.27701 0.08264 1.30% 6.34
12/17/09
Seligman California Municipal Quality Fund5 0.27803 0.00307 0.28110 0.04427 0.69% 6.43
12/17/09
Seligman Colorado Municipal Fund3,4,5 0.14350 0.00000 0.14350 0.01520 0.21% 7.41
07/08/09
Seligman Common Stock Fund3 0.04900 0.00000 0.04900 0.00000
-
-
-
Seligman Core Fixed Income Fund3 0.16793 0.00000 0.16793 0.00000
-
-
-
Seligman Emerging Markets Fund3,4,6 0.02055 0.00000 0.02055 0.08990 0.94% 9.56
08/12/09
Seligman Florida Municipal Fund3,5 0.15879 0.00000 0.15879 0.00000
-
-
-
Seligman Georgia Municipal Fund3,5 0.16203 0.00000 0.16203 0.00000
-
-
-
Seligman Global Growth Fund3 0.02602 0.00000 0.02602 0.00000
-
-
-
Seligman Global Smaller Companies Fund6 0.13885 0.00000 0.13885 0.00000
-
-
-
Seligman Growth Fund 0.00099 0.00000 0.00099 0.00000
-
-
-
Seligman High-Yield Fund3 0.17519 0.00000 0.17519 0.00000
-
-
-
Seligman Income and Growth Fund3 0.05300 0.00000 0.05300 0.00000
-
-
-
Seligman International Growth Fund3,6 0.06787 0.00000 0.06787 0.00000
-
-
-
Seligman Large-Cap Value Fund 0.00569 0.00000 0.00569 0.00175 0.01% 12.37
12/21/09
Seligman Louisiana Municipal Fund3,4,5 0.13382 0.00000 0.13382 0.00930 0.12% 7.50
07/08/09
Seligman Maryland Municipal Fund3,5 0.13350 0.00000 0.13350 0.00000
-
-
-
Seligman Massachusetts Municipal Fund3,4,5 0.15055 0.00670 0.15725 0.02420 0.31% 7.73 07/08/09
Seligman Michigan Municipal Fund3,5 0.16480 0.00000 0.16480 0.00000
-
-
-
Seligman Minnesota Municipal Fund5 0.26195 0.00075 0.26270 0.09127 1.21% 7.57
12/17/09
Seligman Missouri Municipal Fund3,4,5 0.14063 0.00000 0.14063 0.01160 0.16% 7.43
07/08/09
Seligman National Municipal Fund5 0.28884 0.00000 0.28884 0.16730 2.16% 7.75
12/17/09
Seligman New Jersey Municipal Fund3,4,5 0.14311 0.00000 0.14311 0.04370 0.62% 7.01
07/08/09
Seligman New York Municipal Fund5 0.30610 0.00000 0.30610 0.08639 1.07% 8.07
12/17/09
Seligman North Carolina Municipal Fund3,4,5 0.12596 0.00000 0.12596 0.00880 0.11% 7.75
07/08/09
Seligman Ohio Municipal Fund3,4,5 0.14335 0.00000 0.14335 0.02870 0.37% 7.77
07/08/09
Seligman Oregon Municipal Fund3,4,5 0.14433 0.00000 0.14433 0.09160 1.22% 7.50
07/08/09
Seligman Pennsylavania Municipal Fund3.4,5 0.13173 0.00000 0.13173 0.02090 0.28% 7.59
07/08/09
Seligman South Carolina Municipal Fund3,4,5 0.16607 0.00000 0.16607 0.01870 0.24% 7.77
07/08/09
Seligman® TargETFund 20157
n/a
n/a
n/a
n/a
-
-
-
Seligman® TargETFund 20257
n/a
n/a
n/a
n/a
-
-
-
Seligman® TargETFund 20357
n/a
n/a
n/a
n/a
-
-
-
Seligman® TargETFund 20457
n/a
n/a
n/a
n/a
-
-
-
Seligman® TargETFund Core7
n/a
n/a
n/a
n/a
-
-
-
Seligman U.S. Government Securities Fund3 0.11124 0.00000 0.11124 0.00000
-
-
-
  1. NAV (Net Asset Value)
  2. Percent of NAV applies to the long term capital gain paid on reinvest date.
  3. This fund was merged into another fund. For more information please see our question and answer page regarding these mergers.
  4. This fund paid a capital gain distribution prior to its fund merger date. Capital gain distributions were made at that time so that each of the funds' shareholders received their share of any gains realized by the fund prior to the merger. For more information please see our question and answer page regarding these mergers.
  5. For tax-exempt funds the Ordinary Income distribution amount listed above, can include both taxable and tax-exempt income. Refer to the table below for the percentage of tax-exempt income.
    Seligman Tax-Exempt Fund
    Tax-Exempt %
    Seligman California Municipal High-Yield Fund 99.3500
    Seligman California Municipal Quality Fund 93.0225
    Seligman Colorado Municipal Fund 98.1682
    Seligman Florida Municipal Fund 99.5068
    Seligman Georgia Municipal Fund 99.7269
    Seligman Louisiana Municipal Fund 97.8673
    Seligman Maryland Muncipal Fund 100.0000
    Seligman Masschusetts Municipal Fund 98.2876
    Seligman Michigan Municipal Fund 99.5924
    Seligman Minnesota Municipal Fund 99.6908
    Seligman Missouri Municipal Fund 100.0000
    Seligman National Municipal Fund 98.0293
    Seligman New Jersey Municipal Fund 97.1729
    Seligman New York Municipal Fund 99.6272
    Seligman North Carolina Municipal Fund 99.0943
    Seligman Ohio Municipal Fund 93.2783
    Seligman Oregon Municipal Fund 98.2678
    Seligman Pennsylvania Municipal Fund 98.6716
    Seligman South Carolina Municipal Fund 99.0992
  6. The ordinary income dividend shown includes foreign taxes paid that the fund has passed through to shareholders. The amount of foreign tax credit available to a shareholder is reported on Form 1099-DIV, Dividends and Distributions.
  7. Final distribution information for this fund will be available by mid-March. Because the necessary information from the underlying investments is not available until after other Forms 1099 are prepared. We have asked the IRS for additional time to provide you with correct information.

This information is for use with concurrent or prior delivery of a fund prospectus. With respect to mutual funds and Tri-Continental Corporation, investors should consider the investment objectives, risks, charges and expenses of a mutual fund carefully before investing. To learn more about this and other important information about each fund, download a free prospectus. The prospectus should be read carefully before investing.

Investment products, including shares of mutual funds, are not federally or FDIC-insured, are not deposits or obligations of, or guaranteed by any financial institution, and involve investment risks including possible loss of principal and fluctuation in value. Investing in certain funds involves special risk, such as those related to investments in foreign securities, small- and mid-capitalization stocks, fixed income securities (especially high-yield securities), and funds which focus their investments in a particular sector, such as real estate, technology, and precious metals. See each fund’s prospectus for specific risks associated with the Fund.

An investment in money market funds is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to maintain the value of your investment at $1.00 per share, it is possible to lose money by investing in the Fund.

Not all products and all share classes are available through all firms.

Columbia Management and its affiliates do not offer tax or legal advice. Consult with your tax advisor or attorney regarding your specific situation.

Class B Shares — 2009 Year-End Distributions

Please note that, for all funds, short-term capital gain distributions are considered ordinary income for federal tax purposes and included with the funds' total ordinary dividends as reported on Form 1099-DIV, Dividends and Distributions.

Fund Ordinary Income Short-term Capital Gain Total Reportable Ordinary Income Long-term Capital Gain Percent of NAV1,2 Fund NAV1 as of Reinvest Date Reinvest Date
Seligman Asset Allocation Balanced Fund3 0.03671 0.00000 0.03671 0.00000
-
-
-
Seligman Asset Allocation Growth Fund3,4 0.00000 0.00000 0.00000 0.03674 0.79% 4.63
08/12/09
Seligman Asset Allocation Moderate Growth Fund3 0.02111 0.00000 0.02111 0.00000
-
-
-
Seligman Common Stock Fund3 0.01900 0.00000 0.01900 0.00000
-
-
-
Seligman Core Fixed Income Fund3 0.12996 0.00000 0.12996 0.00000
-
-
-
Seligman Emerging Markets Fund3,4,5 0.00000 0.00000 0.00000 0.08990 1.10% 8.18
08/12/09
Seligman Global Growth Fund3 0.01250 0.00000 0.01250 0.00000
-
-
-
Seligman Global Smaller Companies Fund5 0.11983 0.00000 0.11983 0.00000
-
-
-
Seligman High-Yield Fund3 0.16053 0.00000 0.16053 0.00000
-
-
-
Seligman Income and Growth Fund3 0.01600 0.00000 0.01600 0.00000
-
-
-
Seligman International Growth Fund3,5 0.04476 0.00000 0.04476 0.00000
-
-
-
Seligman Large-Cap Value Fund 0.00000 0.00000 0.00000 0.00175 0.01% 11.68
12/21/09
Seligman U.S. Government Securities Fund3 0.07476 0.00000 0.07476 0.00000
-
-
-
  1. NAV (Net Asset Value)
  2. Percent of NAV applies to the long term capital gain paid on reinvest date.
  3. This fund was merged into another fund. For more information please our question and answer page regarding these mergers.
  4. This fund paid a capital gain distribution prior to its fund merger date. Capital gain distributions were made at the time so that each of the funds' shareholders received their share of any gains realized by the fund prior to the merger. For more information please see our question and answer page regarding these mergers.
  5. The ordinary income dividend shown includes foreign taxes paid that the fund has passed through to shareholders. The amount of foreign tax credit available to a shareholder is reported on Form 1099-DIV Dividends and Distributions.

This information is for use with concurrent or prior delivery of a fund prospectus. With respect to mutual funds and Tri-Continental Corporation, investors should consider the investment objectives, risks, charges and expenses of a mutual fund carefully before investing. To learn more about this and other important information about each fund, download a free prospectus. The prospectus should be read carefully before investing.

Investment products, including shares of mutual funds, are not federally or FDIC-insured, are not deposits or obligations of, or guaranteed by any financial institution, and involve investment risks including possible loss of principal and fluctuation in value. Investing in certain funds involves special risk, such as those related to investments in foreign securities, small- and mid-capitalization stocks, fixed income securities (especially high-yield securities), and funds which focus their investments in a particular sector, such as real estate, technology, and precious metals. See each fund’s prospectus for specific risks associated with the Fund.

An investment in money market funds is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to maintain the value of your investment at $1.00 per share, it is possible to lose money by investing in the Fund.

Not all products and all share classes are available through all firms.

Columbia Management and its affiliates do not offer tax or legal advice. Consult with your tax advisor or attorney regarding your specific situation.

Class C Shares — 2009 Year-End Distributions

Please note that, for all funds, short-term capital gain distributions are considered ordinary income for federal tax purposes and included with the funds' total ordinary dividends as reported on Form 1099-DIV, Dividends and Distributions.

Fund Ordinary Income Short-term Capital Gain Total Reportable Ordinary Income Long-term Capital Gain Percent of NAV1,2 Fund NAV1 as of Reinvest Date Reinvest Date
Seligman Asset Allocation Balanced Fund3 0.03682 0.00000 0.03682 0.00000
-
-
-
Seligman Asset Allocation Growth Fund3,4 0.00000 0.00000 0.00000 0.03674 0.79% 4.63
8/12/09
Seligman Asset Allocation Moderate Growth Fund3 0.02146 0.00000 0.02146 0.00000
-
-
-
Seligman California Municipal High-Yield Fund5 0.23294 0.00000 0.23294 0.08264 1.30% 6.35
12/17/09
Seligman California Municipal Quality Fund5 0.21690 0.00307 0.21997 0.04427 0.69% 6.4
12/17/09
Seligman Colorado Municipal Fund3,4,5 0.10652 0.00000 0.10652 0.01520 0.21% 7.40
07/08/09
Seligman Common Stock Fund3 0.01900 0.00000 0.01900 0.00000
-
-
-
Seligman Core Fixed Income Fund3 0.12993 0.00000 0.12993 0.00000
-
-
-
Seligman Emerging Markets Fund3,4,6 0.00000 0.00000 0.00000 0.08990 1.09% 8.26
08/12/09
Seligman Florida Municipal Fund3,5 0.12820 0.00000 0.12820 0.00000
-
-
-
Seligman Georgia Municipal Fund3,5 0.12592 0.00000 0.12592 0.00000
-
-
-
Seligman Global Growth Fund3 0.01250 0.00000 0.01250 0.00000
-
-
-
Seligman Global Smaller Companies Fund6 0.09270 0.00000 0.09270 0.00000
-
-
-
Seligman High-Yield Fund3 0.16053 0.00000 0.16053 0.00000
-
-
-
Seligman Income and Growth Fund3 0.01600 0.00000 0.01600 0.00000
-
-
-
Seligman International Growth Fund3,6 0.04482 0.00000 0.04482 0.00000
-
-
-
Seligman Large-Cap Value Fund 0.00000 0.00000 0.00000 0.00175 0.01% 11.69 12/21/09
Seligman Louisiana Municipal Fund3,4,5 0.09671 0.00000 0.09671 0.00930 0.12% 7.50
07/08/09
Seligman Maryland Municipal Fund3,5 0.09445 0.00000 0.09445 0.00000
-
-
-
Seligman Massachusetts Municipal Fund3,4,5 0.11140 0.00670 0.11810 0.02420 0.31% 7.73
07/08/09
Seligman Michigan Municipal Fund3,5 0.12560 0.00000 0.12560 0.00000
-
-
-
Seligman Minnesota Municipal Fund5 0.20047 0.00075 0.20122 0.09127 1.20% 7.59
12/17/09
Seligman Missouri Municipal Fund3,4,5 0.10337 0.00000 0.10337 0.01160 0.16% 7.44
07/08/09
Seligman National Municipal Fund5 0.22641 0.00000 0.22641 0.16730 2.15% 7.78
12/17/09
Seligman New Jersey Municipal Fund3,4,5 0.11364 0.00000 0.11364 0.04370 0.61% 7.13
07/08/09
Seligman New York Municipal Fund5 0.24128 0.00000 0.24128 0.08639 1.07% 8.09
12/17/09
Seligman North Carolina Municipal Fund3,4,5 0.09329 0.00000 0.09329 0.00880 0.11% 7.75
07/08/09
Seligman Ohio Municipal Fund3,4,5 0.10418 0.00000 0.10418 0.02870 0.37% 7.82
07/08/09
Seligman Oregon Municipal Fund3,4,5 0.10655 0.00000 0.10655 0.09160 1.22% 7.49
07/08/09
Seligman Pennsylavania Municipal Fund3,4,5 0.09988 0.00000 0.09988 0.02090 0.28% 7.58
07/08/09
Seligman South Carolina Municipal Fund3,4,5 0.12758 0.00000 0.12758 0.01870 0.24% 7.77
07/08/09
Seligman® TargETFund 20157
n/a
n/a
n/a
n/a
-
-
-
Seligman® TargETFund 20257
n/a
n/a
n/a
n/a
-
-
-
Seligman® TargETFund 20357
n/a
n/a
n/a
n/a
-
-
-
Seligman® TargETFund 20457
n/a
n/a
n/a
n/a
-
-
-
Seligman® TargETFund Core7
n/a
n/a
n/a
n/a
-
-
-
Seligman U.S. Government Securities Fund3 0.07510 0.00000 0.07510 0.00000
-
-
-
  1. NAV (Net Asset Value)
  2. Percent of NAV applies to the long term capital gain paid on reinvest date.
  3. This fund was merged into another fund. For more information please see our question and answer page regarding these mergers.
  4. This fund paid a capital gain distribution prior to its fund merger date. Capital gain distributions were made at the time so that each of the funds' shareholders received their share of any gains realized by the fund prior to the merger. For more information please see our question and answer page regarding these mergers.
  5. For tax-exempt funds the Ordinary Income distribution amount listed above, can include both taxable and tax-exempt income. Refer to the table below for the percentage of tax-exempt income.
    Seligman Tax-Exempt Fund
    Tax-Exempt %
    Seligman California Municipal High-Yield Fund 99.3500
    Seligman California Municipal Quality Fund 93.0225
    Seligman Colorado Municipal Fund 98.1682
    Seligman Florida Municipal Fund 99.5068
    Seligman Georgia Municipal Fund 99.7269
    Seligman Louisiana Municipal Fund 97.8673
    Seligman Maryland Muncipal Fund 100.0000
    Seligman Masschusetts Municipal Fund 98.2876
    Seligman Michigan Municipal Fund 99.5924
    Seligman Minnesota Municipal Fund 99.6908
    Seligman Missouri Municipal Fund 100.0000
    Seligman National Municipal Fund 98.0293
    Seligman New Jersey Municipal Fund 97.1729
    Seligman New York Municipal Fund 99.6272
    Seligman North Carolina Municipal Fund 99.0943
    Seligman Ohio Municipal Fund 93.2783
    Seligman Oregon Municipal Fund 98.2678
    Seligman Pennsylvania Municipal Fund 98.6716
    Seligman South Carolina Municipal Fund 99.0992
  6. The ordinary income dividend shown includes foreign taxes paid that the fund has passed through to shareholders. The amount of foreign tax credit available to a shareholder is reported on Form 1099-DIV, Dividends and Distributions.
  7. Final distribution information for this fund will be available by mid-March. Because the necessary information from the underlying investments is not available until after other Forms 1099 are prepared. We have asked the IRS for additional time to provide you with correct information.

This information is for use with concurrent or prior delivery of a fund prospectus. With respect to mutual funds and Tri-Continental Corporation, investors should consider the investment objectives, risks, charges and expenses of a mutual fund carefully before investing. To learn more about this and other important information about each fund, download a free prospectus. The prospectus should be read carefully before investing.

Investment products, including shares of mutual funds, are not federally or FDIC-insured, are not deposits or obligations of, or guaranteed by any financial institution, and involve investment risks including possible loss of principal and fluctuation in value. Investing in certain funds involves special risk, such as those related to investments in foreign securities, small- and mid-capitalization stocks, fixed income securities (especially high-yield securities), and funds which focus their investments in a particular sector, such as real estate, technology, and precious metals. See each fund’s prospectus for specific risks associated with the Fund.

An investment in money market funds is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to maintain the value of your investment at $1.00 per share, it is possible to lose money by investing in the Fund.

Not all products and all share classes are available through all firms.

Columbia Management and its affiliates do not offer tax or legal advice. Consult with your tax advisor or attorney regarding your specific situation.

Closed End Funds — 2009 Year-End Distributions

Please note that, for all funds, short-term capital gain distributions are considered ordinary income for federal tax purposes and included with the funds' total ordinary dividends as reported on Form 1099-DIV, Dividends and Distributions.

Fund Ordinary Income Short-term Capital Gain Total Reportable Ordinary Income Long-term Capital Gain Percent of NAV1,2 Fund NAV1 as of Reinvest Date Reinvest Date
Seligman Select Municipal Fund (Common)3 0.00340 0.00000 0.00340 0.00000
-
-
-
Seligman Select Municipal Fund (Preferred A)3 0.00000 0.00000 0.00000 0.00000
-
-
-
Seligman Select Municipal Fund (Preferred B)3 0.00000 0.00000 0.00000 0.00000
-
-
-
Tri-Continental Corporation (Common) 0.19300 0.00000 0.19300 0.00000
-
-
-
Tri-Continental Corporation (Preferred) 2.50000 0.00000 2.50000 0.00000
-
-
-
  1. NAV (Net Asset Value)
  2. Percent of NAV applies to the long term capital gain paid on reinvest date.
  3. For tax-exempt funds the Ordinary Income distribution amount listed above, can include both taxable and tax-exempt income. Refer to the table below for the percentage of tax-exempt income.
    Closed-End Tax-Exempt Fund
    Tax-Exempt %
    Seligman Select Municipal Fund 96.8996

This information is for use with concurrent or prior delivery of the offering prospectus of the Corporation. Investors should consider the investment objectives, risks, charges, and expenses of the Corporation carefully before investing. The prospectus, which contains information about these factors and other information about the Corporation, should be read carefully before investing in the Corporation. You can obtain the Corporation’s, prospectus and stockholder reports by clicking on the respective links. These reports and other information are also available on the Securities and Exchange Commission’s EDGAR Database.

Investors should consider the investment objectives, risks, charges, and expenses of the Fund carefully before investing. To obtain the Fund’s most recent periodic reports, when available, and other regulatory filings by contacting your financial advisor or download reports here. These reports and other filings can also be found on the Securities and Exchange Commission’s EDGAR Database. You should read these reports and other filings carefully before investing or sending money.

Investment products, including shares of mutual funds, are not federally or FDIC-insured, are not deposits or obligations of, or guaranteed by any financial institution, and involve investment risks including possible loss of principal and fluctuation in value. Investing in certain funds involves special risk, such as those related to investments in foreign securities, small- and mid-capitalization stocks, fixed income securities (especially high-yield securities), and funds which focus their investments in a particular sector, such as real estate, technology, and precious metals. See each fund’s prospectus for specific risks associated with the Fund.

Not all products and all share classes are available through all firms.

Columbia Management and its affiliates do not offer tax or legal advice. Consult with your tax advisor or attorney regarding your specific situation.