Tax information

Capital gains

• Optimum Fund Trust capital gains distributions

Frequently asked questions

While preparing your taxes you may have a number of questions. Macquarie Asset Management provides answers to some frequently asked questions regarding distributions, including dividends and capital gains distributions.

Funds that derived income from US government obligations

In most states, income from US Treasury securities and other direct US government obligations generally is exempt from state income taxes, subject in some states to minimum investment or reporting requirements that must be met by a fund. Please contact your tax advisor for details. See the list of Optimum Funds and the percentage of ordinary dividends they derived from US government obligations.

Foreign tax – for shareholders of international funds

Shareholders of certain international funds may be able to reduce their 2023 income taxes in connection with foreign income tax paid by those funds.

Dividends-received deduction for corporations

Corporate shareholders may take the dividends-received deduction on qualified dividends received from certain Optimum Funds.


The information contained in this section is not intended to be legal or tax advice. If you need assistance preparing your tax return, please consult a tax advisor.
Information may be abridged and therefore incomplete. Any discussion pertaining to taxes in this communication (including attachments) may be part of the promotion or marketing of a product. Advice (if any) related to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code. Individuals should seek advice based on their own particular circumstances from an independent tax advisor.

Carefully consider the Fund’s investment objectives, risk factors, charges, and expenses before investing. This and other information can be found in the Fund’s prospectus, which may be obtained by visiting or calling 800 914-0278. Investors should read the prospectus and, if available, the summary prospectus carefully before investing.

Investing involves risk, including the possible loss of principal.