Deregistration of Morgan Stanley Income Opportunities Fund Under Section 8(f) of the Investment Company Act of 1940
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Morgan Stanley Income Opportunities Fund, managed by Morgan Stanley Investment Management Inc. and headquartered at 1585 Broadway, New York, has applied for an SEC order confirming it no longer qualifies as an investment company under the Investment Company Act of 1940. The fund transferred all of its assets to Eaton Vance Income Opportunities ETF as part of a reorganization process, effectively merging into the ETF. On November 10, 2025, the fund completed a final distribution to its shareholders calculated on net asset value, marking the conclusion of its operational lifecycle. Reorganization expenses totaling $620,300 were borne entirely by the applicant fund itself, not passed on to shareholders or the acquiring ETF. The formal deregistration application was filed with the SEC on February 24, 2026. Upon approval of the Section 8(f) order, the fund will be officially removed from the SEC's registry of investment companies, completing the legal dissolution of its regulated status.
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Key Changes
- Morgan Stanley Income Opportunities Fund applied for SEC deregistration under Section 8(f) of the Investment Company Act of 1940
- All fund assets transferred to Eaton Vance Income Opportunities ETF as part of reorganization
- Final shareholder distribution made on November 10, 2025, based on net asset value
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Obligations
What this law requires
Morgan Stanley Income Opportunities Fund must transfer all assets to Eaton Vance Income Opportunities ETF as part of the reorganization process
Morgan Stanley Income Opportunities Fund must make a final distribution to shareholders calculated on net asset value upon completion of asset transfer
Morgan Stanley Income Opportunities Fund must pay all reorganization expenses ($620,300) directly and not pass them on to shareholders or the acquiring ETF
Morgan Stanley Income Opportunities Fund must file a Section 8(f) deregistration application with the SEC to cease being an investment company
Upon SEC approval of the Section 8(f) order, Morgan Stanley Income Opportunities Fund must be removed from the SEC's registry of investment companies