ROI/Dream Hard Asset -- summary under Taxable Trust Mergers

Summary Under
Tax Topics - Public Transactions - Mergers & Acquisitions - REIT/Income Fund/LP Acquisitions - Taxable Trust Mergers
Merger of ROI Canadian High Income Mortgage Fund, ROI Canadian Mortgage Income Fund and ROI Canadian Real Estate Fund into Dream Hard Asset Alternative Trust and termination of their forward/mirror fund structure
Overview

Return on Innovation Advisors Ltd. ("ROI Capital") agreed with DREAM Asset Management Corporation ("DREAM"), a subsidiary of DREAM...

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Tax Topics - Public Transactions - Offerings - REIT, Trust and LP Offerings - Domestic SIFTs Merger of ROI Canadian High Income Mortgage Fund, ROI Canadian Mortgage Income Fund and ROI Canadian Real Estate Fund into Dream Hard Asset Alternative Trust and termination of their forward/mirror fund structure 223