Mutual Fund Tax Apportionment

To stimulate the mutual fund industry in Missouri, this program helps certify investment advisory firms or those providing services on behalf of an investment company, allowing them to utilize a more favorable state income apportionment method for tax purposes. An entity which: derives more than 50% of its gross income from management, distribution or administration services provided to or on behalf of an investment company; or derives more than 50% of its gross income from trustees, sponsors and participants of employee benefit plans which have accounts in an investment company; or provides management services as an investment advisory firm registered under Section 203 of the Investment Advisors Act of 1940. Document Submission To submit program documents, please upload files to the Community Finance Box Account. If you have any programmatic questions, please contact us at 573-522-9062 or [email protected] . To submit a physical copy, please mail to: Missouri Department of Economic Development Business and Community Solutions Box 118 Jefferson City, Missouri 65102-0118

An entity which: derives more than 50% of its gross income from management, distribution or administration services provided to or on behalf of an investment company; or derives more than 50% of its gross income from trustees, sponsors and participants of employee benefit plans which have accounts in an investment company; or provides management services as an investment advisory firm registered under Section 203 of the Investment Advisors Act of 1940.