USCF ETF Capital Gains Distributions

Capital Gains Distributions - Commodity ETFs

USCF offer’s investors a comprehensive commodity fund platform of both 1933 Act and 1940 Act commodity exchange traded funds.

These funds have been structured to avoid generating a K-1 and K-3 for their investors.

Their strategies invest in derivatives and other financially linked instruments through their subsideries. The Funds are required to pay out income, which is generated by a combination of their investment methodologies and collateral holdings. Investors should consult with their tax advisor and review all potential tax considerations when determining whether to invest.

Other competing commodity ETFs with similar structures have the same tax treatment. Differences in size or timing of distributions across similar products may be caused by a variety of factors including performance, assets, flows, collateral makeup, and fiscal year period.

Capital Gains Distributions

For a complete listing of all historical fund Distributions, please see the individual fund pages using the links above.

Capital Gains Distributions - Equity ETFs

Beginning in 2021, USCF expanded its comprehensive fund platform to include the following innovative 1940 Act equity exchange traded funds.

Capital gains distributions from and ETF result from the fund selling securities at a gain, and are distributed on a per share basis each December.

Short-term capital gains, long-term capital gains, and ordinary income are taxed at different rates. Please consult a tax advisor regarding your specific tax situation.

Prospective investors should consider purchasing shares after the record date in order to avoid a tax liability on gains their shares did not earn.

You should not make investment decisions based on the information found here. Investors should consult their legal, tax and financial advisors before making any financial decisions.

Other competing equity ETFs with similar structures have the same tax treatment. Differences in size or timing of distributions across similar products may be caused by a variety of factors including performance, assets, flows, collateral makeup, and fiscal year period.

Capital Gains Distributions

For a complete listing of all historical fund Distributions, please see the individual fund pages using the links above.

cont
Back to Top