Core Points - The Gabelli Dividend & Income Trust has increased its annual distribution to $1.80 per share, reflecting a 36% increase from the previous monthly rate of $0.11 per share in 2024, with the new monthly distribution commencing in January 2026 [1] - The Board of Trustees has approved fixed monthly cash distributions of $0.15 per share for the first three months of 2026 [2] - The Fund's total net assets amount to $3.2 billion, with a primary investment objective of providing a high level of total return with an emphasis on dividends and income [9] Distribution Details - The distribution schedule for the first quarter of 2026 includes $0.15 per share for January, February, and March, with record and payable dates specified [3] - The Board of Trustees will continue to evaluate potential strategic opportunities in the equity markets [3] Financial Monitoring - The Board of Trustees reviews potential distributions quarterly, considering the Fund's net asset value and market conditions [4] - If the Fund's earnings do not meet the aggregate distributions, the excess amount may be treated as a return of capital, which is generally not taxable [6] Tax Implications - Distributions may be treated as long-term capital gains or qualified dividend income, subject to federal income tax rates [5] - Shareholders will receive notifications regarding the components and tax treatment of distributions in early 2026 [7]