From mid-October through January, Fidelity will make available three different categories of Fidelity mutual fund distribution information to assist investors with year–end tax planning. For the most current Fidelity Fund distribution rates click here.

September 30th Update: Available in late October, these updates indicate distribution amounts required if the fund’s calendar year distribution was determined on September 30, 2009. The amounts will change based on fund activity occurring after September 30.

Estimated Year-End Distributions: Available in mid–November, these are the estimates of a fund’s required distributions payable at the end of the current calendar year. Estimated year–end distributions are only calculated for a selected number of funds and are subject to change.

Final Year–End Distributions: These are the actual year–end mutual fund distributions that have been declared and paid.

Important Dates

The timing of a distribution and the determination of which customers receive it is based on ownership on the record date, one of several dates to bear in mind:

Record Date: All shareholders of record at 4 p.m. Eastern time on this day are eligible to receive the distribution. This date is usually the business day prior to the ex–dividend date.

Ex–Dividend Date: The date on which the distribution amount per share is deducted from the fund's net asset value per share.

Payable Date: The fund pays customers their proportional share of the distribution on this date.

Tax Considerations When Purchasing a Fund Late in the Year

If you are considering purchasing a mutual fund in a taxable account before the end of the year, check when it pays its distribution. If you purchase shares before the ex–dividend date, you’ll be responsible for taxes on the distributions.