2009 Closed-end Fund Tax Information

The information below is provided for informational purposes only, and should not be construed as legal or tax advice. You should consult your tax advisor. In addition, since each shareholder's circumstances are different, please use the specific information in the Form 1099-DIV (amended in the case of shareholders holding through certain brokers) that you receive to help you prepare your tax returns.

2009 Closed-end Fund Tax related links provided below:

2009 Closed-end Tax Summary and State Tax Information

2009 Closed-end Fund Tax Information Primary Layout Detail

This information does not constitute a solicitation or an offer to buy, or an offer to sell securities in any jurisdiction to any person to whom it is not lawful.  You should carefully consider the relevant investment objectives, risks, charges, and expenses before investing. To obtain a prospectus or an annual report for the closed-end funds managed by ING CRES, please call 1-888-711-4272.  The prospectus should be read carefully before investing.