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 distribution is unrecaptured section 1250 gain 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 (Unrecap. Section 1250 Gain) |
|---|---|---|---|---|
| Equity Index 500 | 12/12/2025 | $2.3750 | $2.372864718 | $0.002135282 |
Amounts 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.
If a fund is not listed, it did not have any unrecaptured section 1250 gains.
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