Core Viewpoint - Special Opportunities Fund, Inc. announced a year-end distribution of $0.70 per share to common stockholders, primarily consisting of realized long-term capital gains, to avoid excise taxes for the year 2025 [1]. Distribution Details - The distribution will be available in cash or newly issued shares, with stockholders required to submit an election form by January 16, 2026 [2]. - Cash distribution is limited to 20% of the total distribution, while at least 80% will be in shares of the Fund's common stock [2]. - The number of shares issued will be based on the volume-weighted average trading price on January 20, 21, and 22, 2026 [3]. Tax Reporting - The actual composition of the distributions for tax purposes will be reported on a Form 1099-DIV after the end of the year [3].