Rules and Regulations
promulgated
under the
Investment Company Act of 1940
Rule 8b-32 -- Incorporation of Exhibits by Reference
Except as provided in paragraph (c) of this section,
any document or part thereof filed with the Commission pursuant to any Act
administered by the Commission may, subject to the limitations of Item
10(f) and Item 10(d), be incorporated
by reference as an exhibit to any registration statement or report filed with
the Commission by the same or any other person.
If any modification has occurred in the text of
any document incorporated by reference since the filing thereof, a statement
containing the text of such modification and the date thereof shall be filed
with the reference.
Electronic Filings. A registrant may incorporate
by reference into a registration statement or report required to be filed
electronically only exhibits that have been filed in electronic format, unless
the exhibit has been filed in paper under a hardship exemption (Rule
201 or Rule 202) and any required confirming
copy has been submitted.
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