Tax Information

The following table sets forth the estimated amounts and sources of the distributions on shares of common stock, par value $0.001 ("Common Stock"), paid by the Company as reported on the Company’s most recent Section 19(a) notice for purposes of the 1940 Act and the regulations adopted thereunder.

Under U.S. tax rules, the final determination of the source of all fiscal year to date (FYTD) distributions for the fiscal year end will be made after the end of each calendar year of the Company. The Company will issue a Form 1099-DIV after the end of the calendar year which will report the tax characteristics of the Company’s distributions on shares of its Common Stock for federal income tax purposes. Please note that the FYTD amounts and sources of distributions reported in the following table are only estimates and are not being provided for U.S. tax reporting purposes.

Year	Per Share Distribution	% Ordinary Income	% Qualified Dividends	% Capital Gain	% Return of Capital	% Interest Related Dividend	% 163(j) Interest Dividends	Source
2025 FYTD	$2.08	100.00%	0.00%	0.00%	0.00%	TBD	TBD	Section 19 Notice
2026 FYTD	$1.25	73.55%	0.00%	0.00%	26.45%	TBD	TBD	Section 19 Notice

The following table sets forth the final amounts and tax characteristics for distributions paid on shares of Common Stock, as reported by the Company on Form 1099-DIV for each of the Company's completed calendar years.

Year	Per Share Distribution	% Ordinary Income	% Qualified Dividends	% Capital Gain	% Return of Capital	% Interest Related Dividend	% 163(j) Interest Dividends	Source
2024	$1.36	49.31%	0.00%	0.00%	50.69%	0.00%	20.32%	1099-DIV

The following tables sets forth a description of the Company’s Preferred Stock and the final amounts and tax characteristics for distributions paid on shares of each of the Preferred Stock as reported by the Company on the respective Form 1099-DIV for each of the applicable Company's completed fiscal years. The following tables sets forth a description of the Company’s Preferred Stock and the final amounts and tax characteristics for distributions paid on shares of each of the Preferred Stock as reported by the Company on the respective Form 1099-DIV for each of the applicable Company's completed fiscal years.

Description	Ticker (NYSE)
8.00% Series A Preferred Stock due 2029	SPMA

Year	Ticker (NYSE)	Per Share Distribution	% Ordinary Income	% Qualified Dividends	% Capital Gain	% Return of Capital	% Interest Related Dividend	% 163(j) Interest Dividends	Source
2024	SPMA	$0.29	100%	0.00%	0.00%	0.00%	0.00%	20.32%	1099-DIV

• The Percent Qualified Dividends represents the portion of ordinary dividends that qualify for the reduced tax rates. A regulated investment company’s (RIC) dividends are taxed at ordinary rates, but if the RIC receives qualified dividends from approved foreign or domestic corporations, those dividends can be passed to shareholders and taxed at preferential rates.
• This Percent Interest Related Dividend represents the portion of the ordinary income that is entitled to an exemption from U.S. nonresident withholding tax. RIC distributions can qualify as interest-related under Sections 871(k) and 881(e) of the Internal Revenue Code if they come from U.S. source earnings. This exemption applies to non-U.S. residents, but distributions from non-U.S. sources generally are not exempt from U.S. withholding tax.
• The Percent 163(j) Interest Dividends represents the portion of ordinary income distributed during the calendar year that shareholders may treat as interest income for purposes of Internal Revenue Code Section 163(j), subject to holding period requirements and other limitations.

Note: This tax information is being provided for general information purposes only and are not intended to provide specific advice or recommendations for any individual or entity, nor do they constitute investment, tax or legal advice by Sound Point Meridian Capital. This information should not be relied upon as a promise or representation as to future performance. An investor should consider the investment objectives, risks, and charges and expenses of the Fund carefully before investing and should consult the investor’s own investment, legal, accounting and tax advisors.