Liberty All-Star Equity Fund - Dividend & Tax

Distribution Policy

The current policy is to pay distributions on its common shares totaling approximately 8 percent of its net asset value per year, payable in four quarterly installments of 2 percent of the Fund's net asset value at the close of the New York Stock Exchange on the Friday prior to each quarterly declaration date. The fixed distributions are not related to the amount of the Fund's net investment income or net realized capital gains or losses and may be taxed as ordinary income up to the amount of the Fund's current and accumulated earnings and profits. If, for any calendar year, the total distributions made under the distribution policy exceed the Fund's net investment income and net realized capital gains, the excess will generally be treated as a non-taxable return of capital, reducing the shareholder's adjusted basis in his or her shares. If the Fund's net investment income and net realized capital gains for any year exceed the amount distributed under the distribution policy, the Fund may, in its discretion, retain and not distribute net realized capital gains and pay income tax thereon to the extent of such excess. The Fund retained such excess gains in 1993, 1996 and 1997.

Equity Fund Tax Information

2017 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Feb. 17, 2017 Mar. 6, 2017 $0.13 $5.50
Apr. 28, 2017 Jun. 12, 2017 $0.13 TBD
Total   $0.26  

2016 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Jan. 22, 2016 Mar. 7, 2016 $0.12 $4.51
April 29, 2016 June 13, 2016 $0.12 $5.04
July 29, 2016 Sept 12, 2016 $0.12 $5.19
Oct. 28, 2016 Jan. 3, 2017 $0.12 $5.17
Total   $0.48  

2015 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Jan. 23, 2015 Mar. 9, 2015 $0.10 $5.94
May 1, 2015 June 15, 2015 $0.14 $5.87
July 31, 2015 Sept. 14, 2015 $0.14 $5.31
Oct. 30, 2015 Jan 4, 2016 $0.13 $5.12
Total   $0.51  

2014 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Jan. 24, 2014 Mar. 10, 2014 $0.10 $5.82
May 2, 2014 Jun. 16, 2014 $0.10 $5.89
Aug. 1, 2014 Sept. 15, 2014 $0.10 $5.99
Oct. 31, 2014 Jan. 2, 2015 $0.09 $5.80
Total   $0.39  

2013 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Jan. 25, 2013 Mar. 11, 2013 $0.08 $5.00
May 3, 2013 Jun. 17, 2013 $0.08 $5.30
Aug. 2, 2013 Sept. 16, 2013 $0.09 $5.38
Nov. 1, 2013 Jan. 2, 2014 $0.10 $5.75
Total   $0.35  

2012 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Feb. 24, 2012 Mar. 12, 2012 $0.08 $4.9173
May 25, 2012 Jun. 11, 2012 $0.08 $4.4330
Aug. 3, 2012 Sept. 17, 2012 $0.08 $4.73
Nov. 2, 2012 Jan. 2, 2013 $0.08 $4.71
Total   $0.32  

2011 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Feb. 25, 2011 Mar. 14, 2011 $0.09 $5.0650
May 27, 2011 Jun. 13, 2011 $0.09 $4.9799
Aug. 26, 2011 Sept. 12, 2011 $0.08 $4.5252
Dec. 16, 2011 Jan. 3, 2012 $0.08 $4.3908
Total $0.34  

2010 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Feb. 26, 2010 Mar. 15, 2010 $0.08 $4.7922
May 28, 2010 Jun. 14, 2010 $0.08 $4.3779
Aug. 27, 2010 Sept. 13, 2010 $0.07 $4.3346
Dec. 17, 2010 Jan. 3, 2011 $0.08 $5.0056
Total $0.31  

2009 Dividend Information

Record Date Payment Date Dividend Amount Reinvestment Price
Jan. 30, 2009 Mar. 16, 2009 $0.10 $2.61
May 8, 2009 Jun. 22, 2009 $0.06 $3.61
Aug. 28, 2009 Sept. 14, 2009 $0.07 $4.2469
Dec. 18, 2009 Jan. 4, 2010 $0.08 $4.5184
Total $0.31
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