Capital gain distributions are taxed at various rates. For most long-term capital gains realized by a fund, the maximum tax rate is 20%. For the funds listed below, a portion of the long-term capital gain was derived from Section 1250 property and is subject to a maximum rate of 25%. Unrecaptured section 1250 gains are typically due to investments in real estate trusts (REITs) and are reported in Box 2b of Form 1099-DIV.
|T. Rowe Price Fund||Payment Date||Total Capital Gain Distribution||Amount Subject to Max. 20% Tax||Amount Subject to Max. 25% Tax (Section 1250 Gain)|
|Equity Index 500||12/13/2019||$0.12||$0.119359704||$0.000640296|
|Total Equity Market Index||12/13/2019||$0.07||$0.068484325||$0.001515675|
Percentages are the same for all fund classes (Investor, Advisor, R, and I classes). For more information on Advisor, R, Institutional, and Portfolio funds, please visit our website for financial intermediaries at www.troweprice.com/financial-intermediary/us/en/investments/tax-center.html.
If a fund is not listed, it did not have any unrecaptured section 1250 gains.