Eaton Vance Short Duration Diversified Income Fund Special Meeting of Shareholders
November 04 2009 - 4:29PM
PR Newswire (US)
BOSTON, Nov. 4 /PRNewswire-FirstCall/ -- At a Special Meeting of
Shareholders held Friday, October 23, 2009, shareholders of Eaton
Vance Short Duration Diversified Income Fund (NYSE:EVG) (the
"Fund"), a closed-end investment company, authorized the Fund to
invest in commodities-related investments to the extent permitted
by law. To qualify as a regulated investment company under
Subchapter M of the Internal Revenue Code, 90% of the Fund's income
must be from certain qualified sources. Direct investment in many
commodities investments generates income that is not from a
qualified source for purposes of meeting this 90% test. Absent a
revenue ruling or other guidance from the Internal Revenue Service
("IRS"), the Fund intends to seek a private letter ruling from the
IRS that (i) income from commodity-linked notes or (ii) income
earned by the Fund from the ownership of one or more offshore
subsidiaries that hold commodities or commodities-related
investments is income from a qualified source for purposes of the
90% test. The Fund will not invest in commodity-related investments
until it obtains such a private letter ruling. The Fund is managed
by Eaton Vance Management, a subsidiary of Eaton Vance Corp.
(NYSE:EV), based in Boston, one of the oldest investment management
firms in the United States, with a history dating back to 1924.
Eaton Vance and its affiliates managed $157.0 billion in assets as
of September 30, 2009, offering individuals and institutions a
broad array of investment products and wealth management solutions.
The Company's long record of providing exemplary service and
attractive returns through a variety of market conditions has made
Eaton Vance the investment manager of choice for many of today's
most discerning investors. For more information about Eaton Vance,
visit http://www.eatonvance.com/. DATASOURCE: Eaton Vance
Management CONTACT: Eaton Vance Management, Investor Contact,
+1-800-262-1122 Web Site: http://www.eatonvance.com/
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