Investors should monitor the year-end Form 1099-DIV to understand the tax implications of the distributions, particularly the portion representing return of capital, which could impact cost basis and future tax liability.
Price Chart
Executive Summary
Japan Smaller Capitalization Fund (JOF) declared three monthly cash distributions of $0.0887 per share each, payable in April, May, and June 2026, under its Level Distribution Plan. The distributions may be sourced from income, capital gains, or return of capital, with the final composition to be reported on Form 1099-DIV.
Key Facts
- JOF declared three monthly distributions of $0.0887 per share.
- Record dates: April 15, May 15, and June 15, 2026.
- Payment dates: April 30, May 29, and June 30, 2026.
- Distributions are part of the Level Distribution Plan and may include return of capital.
- Final tax characterization will be reported on Form 1099-DIV after year-end.
Financial Impact
Monthly distribution of $0.0887 per share, totaling $0.2661 over three months.
Risk Factors
- Distributions may include a return of capital, which reduces the fund's NAV and could erode shareholder value over time.
- No guarantee that future distributions will be maintained at this level.
Market Snapshot
Documents Analyzed
This report is based on 1 press release from GlobeNewswire.
| Document | Accession Number |
|---|---|
| PRESS-RELEASE Data (Synthetic) | press-3253339 |
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
Oct 23, 2026 4d ago | SC 13G/A | $11.46 | awaiting T+60 | — | $11.45 (−0.09%) |
Oct 15, 2026 12d ago | SC 13D/A | $11.89 | awaiting T+60 | — | $11.45 (−3.70%) |
Oct 13, 2026 14d ago | DEF 14A | $12.45 | awaiting T+60 | — | $11.45 (−8.03%) |
Oct 7, 2026 20d ago | SC 13G/A | $12.57 | awaiting T+60 | — | $11.45 (−8.91%) |
Sep 23, 2026 4w ago | SC 13D/A | $12.36 | awaiting T+60 | — | $11.45 (−7.36%) |
Jul 10, 2026 15w ago | Press Release | $11.65 $12.64 | ▲ +8.50% | ▲ +4.50% | $11.45 (−1.72%) |
Jul 2, 2026 16w ago | Press Release | $11.68 $12.41 | ▲ +6.25% | ▲ +3.24% | $11.45 (−1.97%) |
May 22, 2026 22w ago | Press Release | $11.75 $12.38 | ▲ +5.36% | ▲ +2.64% | $11.45 (−2.55%) |
Apr 17, 2026 27w ago | Press Release | $11.16 $11.56 | ▲ +3.58% | ▼ −3.19% | $11.45 (+2.60%) |
Mar 10, 2026 33w ago | Press Release | $10.96 $11.66 | ▲ +6.39% | ▼ −5.13% | $11.45 (+4.48%) |
US Market Status
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