Core Viewpoint - InfraCap MLP ETF has adjusted its deferred tax liability estimate, resulting in an additional accrual of approximately $4 million, or about $0.41 per share, to be recorded in the net asset value of the Fund on September 19, 2025 [1] Summary by Relevant Categories - **Deferred Tax Liability** - The Fund has modified its estimate of deferred tax liability based on ongoing assessments of the tax impact from its Master Limited Partnerships (MLPs) [1] - **Financial Impact** - An additional accrual of approximately $4 million will be recorded, translating to about $0.41 per share [1] - **Information Reliance** - The Fund continues to depend primarily on information provided by the MLPs, which is largely reported on a delayed basis [1]