SPDR Gold Trust

New Category	Publicly Traded
Investment Manager	Standard & Poors
Fund Status
Archive	No
Custodian	Any brokerage account
Jurisdiction	Held at a discount broker (brokerage account & Client is able to make transactions) USA
T1135 Reporting	Yes
Currency	USD
Tax Slip	T Slips (T3/T5) - it's a US exchange traded fund (doesn't pay dividend just holds gold) Please note realized gain/loss reports will also need to be requested in order to ensure all transactions are captured. T slips provide data at the fund level but if a client triggers a sale or purchase it would not be captured in the T slip
Receiver of Tax Receipt	RFO / Client
Tax Slips Expected	February/March
Statements Expected	Monthly
Accounting Treatment	Per T Slip. Put to deferred income and reallocate per T slip
Tax Memo/ Tax Treatment	Per T Slip
US Tax Return Required	No
Type	US Investment Trust/Exchange Traded Fund
Nature of Investment	US Dollar denominated Gold ETF position. SPDR Gold Trust (the Trust) is an investment trust. The Trust holds gold and issues shares (Shares) (in minimum blocks of 100,000 Shares, also referred to as Baskets) in exchange for deposits of gold and distributes gold in connection with redemption of Baskets. The investment objective of the Trust is for the Shares to reflect the performance of the price of gold bullion. The shares are designed to provide investors with a way to invest in gold
Notes