Tax Documents
19a-1 notices, Form 8937 filings, and NestYield tax inserts — all required disclosures for U.S. investors in EGGQ, EGGY, and EGGS.
19a-1 Notices
NestYield is required to provide estimated distribution composition notices when distributions may include return of capital. These notices are estimates only; final tax character is determined after year-end.
2026
2025
NestYield Tax Insert (2025)
The NestYield Tax Insert provides a summary of relevant tax information for 2025 distributions, designed to be used alongside your 1099-DIV from your broker.
| Fund | Total 2025 Distributions | Ordinary Dividends | Qualified Dividends | Return of Capital |
|---|---|---|---|---|
| EGGQ | $1.25 / share | 100% | 0% | 0% |
| EGGY | $4.25 / share | 100% | 0% | 0% |
| EGGS | $2.49 / share | 100% | 0% | 0% |
Report of Organizational Actions
Form 8937 is required when an issuer takes an organizational action that affects the basis of a security. NestYield files this form as required for EGGQ and EGGY.
Tax FAQ
Common questions about the tax treatment of NestYield ETF distributions.
Under Rule 19a-1 of the Investment Company Act of 1940, a fund that makes distributions from sources other than net investment income must notify shareholders at the time of distribution. These notices provide an estimated breakdown of the distribution sources (ordinary income, capital gains, return of capital). They are estimates only.
Yes. Monthly distributions paid by NestYield ETFs are generally treated as ordinary income for federal tax purposes. Distributions received in tax-advantaged accounts (IRAs, 401(k)s, etc.) are not taxed until withdrawal. The final tax character is confirmed on Form 1099-DIV issued by your broker by mid-February following the tax year.
Return of capital (ROC) is a distribution of a portion of an investor's own investment rather than fund earnings. It is not taxable in the year received but reduces your cost basis, which may increase your capital gain (or reduce your capital loss) when you eventually sell shares. For 2025, NestYield's distributions were characterized as 100% ordinary income with 0% return of capital. Future distributions may differ.
Your Form 1099-DIV is issued by your brokerage firm, not by NestYield directly. It is typically available by February 15 of the year following the tax year. The NestYield Tax Insert above can help you reconcile this information with your brokerage statement.
Important Tax Disclosures
NestYield ETFs are distributed by Foreside Fund Services, LLC, which is not affiliated with NestYield Asset Management LLC. The information on this page is provided for informational purposes only and does not constitute tax advice. NestYield does not provide tax, legal, or accounting advice. Investors should consult their own tax advisor regarding the tax implications of an investment in NestYield ETFs.
Carefully consider the Funds' investment objectives, risk factors, charges, and expenses before investing. This and other information can be found in the Funds' prospectuses, which may be obtained by visiting our Documents page. Read the prospectus carefully before investing.
Investing involves risk, including possible loss of principal. ETFs are subject to market risk similar to stocks, including the risk of price fluctuation. Unlike mutual funds, ETF shares are bought and sold at market price, which may be higher or lower than their NAV. For more information, call (866) 475-5050.