Special Opportunities Fund Declares Distributions For First Quarter of 2026

Core Viewpoint - Special Opportunities Fund, Inc. has declared its next three monthly distributions under its managed distribution plan, maintaining an annual distribution rate of 8% for 2026 based on the net asset value of $16.31 as of December 31, 2025 [2]. Distribution Details - The Fund will distribute $0.1087 per share for each of the next three months: January, February, and March 2026, with record and payable dates specified [2]. - The record and payable dates for the distributions are as follows: - January: Record Date - January 20, 2026; Payable Date - January 30, 2026 - February: Record Date - February 17, 2026; Payable Date - February 27, 2026 - March: Record Date - March 17, 2026; Payable Date - March 31, 2026 [2]. Managed Distribution Plan - The Fund's managed distribution plan allows for distributions from long-term capital gains and/or return of capital if sufficient investment income is not available [2]. - The Board of Directors may amend or terminate the managed distribution plan at any time without prior notice, which could impact the market price of the Fund's common shares [2]. - A yearly review of the fixed annual rate will be conducted to determine if adjustments are necessary [2]. Tax Reporting - The Fund will provide a notice to common stockholders estimating the composition of each distribution, with the actual composition reported on Form 1099-DIV after the end of the year for tax purposes [3].