A guide to your Merrill Lynch tax reporting statement

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Merrill Lynch is the marketing name for Merrill Lynch and Merrill Edge, both of which are made available through Merrill Lynch, Pierce, Fenner & Smith Incorporated (“MLPF&S”).

Merrill Edge is the marketing name for two businesses: Merrill Edge Advisory Center®, which offers team-based advice and guidance brokerage services; and a self-directed online investing platform.

Merrill Lynch makes available products and services offered by MLPF&S, a registered broker-dealer and member SIPC, and other subsidiaries of Bank of America Corporation (“BAC”).

Banking products are provided by Bank of America, N.A., and affiliated banks, members FDIC and wholly owned subsidiaries of BAC.

Investment products:

Are Not FDIC Insured Are Not Bank Guaranteed May Lose ValueMLPF&S and Bank of America, N.A., make available investment products sponsored, managed, distributed or provided by companies that are affiliates of BAC or in which BAC has a substantial economic interest, including BofA™ Global Capital Management.

Table of contentsGeneral information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Statement overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Household link status summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Cover page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Important items for your attention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Corrections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Reportable vs . nonreportable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Summary pages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Transaction detail pages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Visa® Access summary statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Online services and support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Tax download capabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Microsoft® Excel® download . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Online capability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Important reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Delayed statement mailings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Amended returns due to reclassification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Dates for statement mailings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Additional resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Questions about your statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Investment questions (non-tax related) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Tax planning website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Preparing your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Contacting the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

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General informationThe annual tax reporting statement you receive from Merrill Lynch contains tax information that is required to be reported to the Internal Revenue Service (IRS) . It also provides nonreportable information related to the activities in your Merrill Lynch account . The statement is designed to make it easy for you or your tax advisor to prepare your tax return .

We’ve prepared this guide to help explain the information you will find in your tax reporting statement .

Industry recognitionMerrill Lynch’s tax reporting statement was ranked No . 1 overall in Corporate Insight’s Broker Monitor – Tax Statement Analysis report (July 2013) . The report reviews annual year-end tax statements that include the official Form 1099 as well as supplemental reports . The Merrill Lynch statement was praised for offering “one of the strongest tax reporting statements among all competitor firms reviewed .”

Statement overviewIf you are a Merrill Lynch client who is an individual, a partnership, a sole proprietor, a taxable trust, an estate or any other entity for whom we are required to provide tax information or a Form 1099, you will receive a tax reporting statement .

The statement is designed in an easy-to-read format and is printed on both sides for compact storage in a three-ring binder . It incorporates all the latest legislative changes, details on information we are required to report to the IRS, and instructions for reportable items that you need to include when filing your tax return .

Your tax reporting statement includes the following sections:

• A summary of your account income for the prior year

– Form 1099-DIV: Dividends and Distributions

– Form 1099-INT: Interest Income

– Summary of Original Issue Discount (OID) Items

– Summary of Sales Proceeds

– Form 1099-MISC: Miscellaneous Income

– Distributions and Charges

• OID and gross proceeds and gain/loss details that may be IRS reportable at the transaction level

The following summary statements are available online and are provided if you have the appropriate account activity . The information is not reported to the IRS .

• The “Annual Summary” statement is designed to provide account activity information that is not reported to the IRS but is helpful in preparing an income tax return .

• A Visa® Access summary statement (if you are part of the Visa program), which provides details of your Visa card and checking transactions, will be produced and made available online only beginning with tax year 2014 . In previous years, it was printed and included with the annual tax reporting statement .

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Household link status summaryIf your monthly account statements are linked and you are eligible to receive multiple tax statements, your statement package will include the household link status summary page . The household link status summary includes a list of all the accounts within a statement link that have your household address and for which Merrill Lynch is required to provide annual tax reporting (Forms 1099) . Statements will be packaged in the same envelope, when possible, and mailed to the primary account holder . The mailing status of the applicable tax statements and the page number(s) of the statement included within the package are also provided . The page numbers of each tax statement will be consecutive . For example, if the first tax statement is pages 1 through 10, the second statement will begin on page 11 .

The eligible statement and form types that may be included in the account status display are Consolidated, Supplemental, Annual Visa/Checking Statement, Form 1099-R, Form 1099-SA and Form 1099-Q .

One link status page is produced per statement mailing (mailings may include more than one account per package) .

Cover pageYour tax reporting statement’s cover page includes a Table of Contents that directs you to the start of each major section . A stop sign is displayed on the page if there are important items included in the statement that may affect your tax return .

JOHN CUSTOMER123 MAIN STREETNEW YORK, NY 10281

AS OF 02/09/2014

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2013 TAX REPORTING HOUSEHOLD LINK STATUS

Account Name Account No. Status Pages In Package

John Q Customer XXX-X6000 Tax Statement Enclosed 1-25XXX-X6000 Supplemental Tax Statement Due by 03/15 n/aXXX-X6000 Visa/Checking Stand Alone Delivered OnLine n/a

John and Jane Customer Jr. XXX-X6001 Tax Statement Delivered OnLine 02/09 26-33John Consults Account XXX-X6004 Tax Statement Pending n/aJonathon Q Customer XXX-X6A00 Form 1099R Produced 01/17 n/aJane Customer XXX-X6A04 Income Below IRS Reporting Requirements n/aJohnnie and Janie Customer XXX-X6B03 Tax Statement Enclosed 34-39

We are providing a mailing status for all accounts in your statement link for which we are required to provide Annual Tax Reporting (Forms 1099). PLEASE NOTE: Theremay be more than one account in this statement package. Please review your Link Summary information carefully.

JOHN Q CUSTOMER123 MAIN STREETNEW YORK, NY 10281

ORIGINAL 1099 02/09/2014


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Account No. Taxpayer No. Page

Table of Contents PageSummary Pages .............................................................. 3Original Issue Discount Details .............................................................. 7Contingent Payment Debt Details .............................................................. 8Non-Reportable Original Issue Discount Details ................................................ 8Sale Proceeds and Gain/Loss Details .............................................................. 9Dividend Income Activity .............................................................. 15Miscellaneous Income Activity .............................................................. 20Interest Income Activity .............................................................. 21Other Distributions and Charges .............................................................. 24

2013 TAX REPORTING STATEMENT

IMPORTANT ITEMS FOR YOUR ATTENTION

As a holder of a Widely Held Fixed Investment Trust, Real Estate Mortgage Investment Conduit and/or certain Collateralized Debt Obligations, you will be receiving aSupplemental Tax Information Statement in addition to this statement. That Supplemental Statement will be produced and mailed to you on or before the IRS deadlineof March 15, 2014. We recommend you wait until you receive that statement to file your tax return.

As an owner of units in a Master Limited Partnership, you will receive a Form 1065, Schedule K-1, directly from the General Partner. Although we have included anypartnership distributions paid to your account in the Other Distributions and Charges section of this statement, we will not report this information to the IRS. The Form1065, Schedule K-1 you receive will include your income, deductions and other items and should be used in the preparation of your tax return.

Merrill Lynch would like you to note the following item(s) that may affect your tax return.Please discuss these matters with your Tax Advisor prior to completing your return.

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Important items for your attention

Occasionally, we may highlight information that could impact your tax return . In that case, we would provide details in the “Important Items for Your Attention” section of the statement . For example, if you are scheduled to receive a supplemental tax information statement because you hold a Widely Held Fixed Investment Trust (WHFIT), Real Estate Mortgage Investment Conduit and/or certain collateralized debt obligations, you would be notified in this section . Note: This section will not appear if there are no messages for you.

Corrections

A corrected tax reporting statement replaces any previous tax reporting statement you may have received from Merrill Lynch . When we notify you of changes, an “Adjustments Applied to This Statement” section appears within the “Important Items for Your Attention” section on the cover page . This section highlights every security that was adjusted and includes an accompanying explanation for the correction made .

JOHN Q CUSTOMER123 MAIN STREETNEW YORK, NY 10281

CORRECTED 1099 03/13/14

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Table of Contents PageSummary Pages .............................................................. 3Sale Proceeds and Gain/Loss Details .............................................................. 5Dividend Income Activity .............................................................. 9Interest Income Activity .............................................................. 11


IMPORTANT ITEMS FOR YOUR ATTENTION

As a holder of a Widely Held Fixed Investment Trust, Real Estate Mortgage Investment Conduit and/or certain Collateralized Debt Obligations, you will be receiving aSupplemental Tax Information Statement in addition to this statement. That Supplemental Statement will be produced and mailed to you on or before the IRS deadlineof March 17, 2014. We recommend you wait until you receive that statement to file your tax return.

Merrill Lynch would like you to note the following item(s) that may affect your tax return.Please discuss these matters with your Tax Advisor prior to completing your return.

ADJUSTMENTS APPLIED TO THIS STATEMENTSecurity Description CUSIP Number Reason for Adjustment Transaction Date(s) Affected

DIVIDENDS AND DISTRIBUTIONSPUBLIC STORAGE INC $0.10 REIT 74460D471 COMPANY RECLASSIFIED INCOME. 4/1/13 4/30/13 5/31/13

Reportable vs . nonreportable incomeMerrill Lynch is required to report your taxable information on Forms 1099 to the IRS .

Starting two years ago, the cost basis reporting regulations issued by the IRS required all brokers to report to clients and to the IRS the adjusted cost basis and the date acquired for covered transactions . The regulations specified a multi-year phase-in period during which different security classes would become subject to basis reporting . In 2011, we began basis reporting for covered equity sales, and in 2012 we reported basis on covered mutual fund sales . Beginning with tax year 2014, we will initiate basis reporting on sales of covered bonds and options .

The reportable section of your statement includes a summary of the 1099 taxable transactions in your account for the following categories:

• Dividends and Distributions • Sales Proceeds

• Interest Income • Miscellaneous Income

• Original Issue Discount (OID)

In addition, a detailed, chronological breakdown, by security, of reportable transactions is grouped under the following categories:

• Original Issue Discount (OID) • Proceeds From Broker and Barter Exchange Transactions

Your statement will also include some nonreportable information . The nonreportable sections of your statement are provided to assist you in reviewing the details behind the summary of your investments and may be useful in preparing your tax return . These sections include details of your transactions as well as totals for each of the individual sections . We do not report the details provided in the following sections of your statement to the IRS:

• Dividends and Distributions • Other Distributions and Charges

• Miscellaneous Income • Interest Income

You may, however, see data from various 1099 forms repeated in this section for your convenience, the totals of which are reportable to the IRS .

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JOHN Q CUSTOMER Your Financial Advisor 9697 Payer:123 MAIN STREET ROBERT A SMIT Merrill Lynch, Pierce, Fenner & Smith IncNEW YORK, NY 10281 717 FIFTH AVENUE 1800 Merrill Lynch Drive, MSC 0803

NEW YORK, NY 10022 Pennington, NJ 08534-4129Federal Identification Number 13-5674085

This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penaltyor other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.

You may reach a Tax Representative at 1-800-637-6326.

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Merrill Lynch, Pierce, Fenner & Smith Incorporated (MLPF&S) is a registered broker-dealer and wholly owned subsidiary of Bank of America CorporationMember, Securities Investor Protection Corporation (SIPC)

1099-DIV 2013 Dividends and Distributions (OMB NO. 1545-0110)

Amount1a Total Ordinary Dividends Sched. B, Line 5 &/or Form 1040 Line 9a 16,472.261b Qualified Dividends Form 1040, Line 9b 446.802a Total Capital Gain Distributions Sched. D, Line 13 or Form 1040 Line 13 1,352.422b Unrecap. Sec. 1250 Gain Schedule D, Line 19 22.102c Section 1202 Gain See Sched. D Instructions 57.852d Collectibles (28%) Gain Schedule D, Line 18 892.153 Nondividend Distributions See Publication 550 155.004 Federal Income Tax Withheld Form 1040, Line 62 410.115 Investment Expenses Schedule A, Line 23 (Amt. inc. in Line 1a) 0.006 Foreign Tax Paid Form 1116 &/or Form 1040 Line 47 43.237 Foreign Country or U.S. Possession See Instructions Various8 Liquidation Distributions Cash See Instructions 4.429 Liquidation Distributions Non-Cash See Instructions 0.0010 Exempt-Interest Dividends Form 1040, Line 8b 10,022.8511 Spec. Private Activity Bond Int. Div. See Instructions for Form 6251 5,838.78

1099-INT 2013 Interest Income (OMB NO. 1545-0112)

Amount1 Interest Income Sched. B, Line 1 &/or Form 1040 Line 8a 3,770.942 Early Withdrawal Penalty Form 1040, Line 30 0.003 Int. on U.S. Savings Bonds & Treas. See Publication 550 7,809.364 Federal Income Tax Withheld Form 1040, Line 62 31.075 Investment Expenses Sched. A, Line 23 (Amt. inc. in Line 1) 0.006 Foreign Tax Paid Form 1116 &/or Form 1040 Line 47 0.007 Foreign Country or U.S. Possession See Instructions Various8 Tax-Exempt Interest Form 1040, Line 8b 970.839 Spec. Private Activity Bond Interest See Instructions for Form 6251 683.3310 Tax-Exempt Bond CUSIP Number See Instructions Various

Summary of 2013 Original Issue Discount Items

AmountOriginal Issue Discount See Publication 1212 1,148.42OID on U.S. Treasury Obligations See Publication 1212 5,577.41

Amounts of Original Issue Discount are individually reported to the IRS.Refer to the 2013 Original Issue Discount detail section of this statement.

Summary of 2013 Sales Proceeds

AmountSales Proceeds See Form 8949 211,578.88Federal Income Tax Withheld Form 1040, Line 62 628.64

Gross Proceeds from each of your 2013 securities trades are individually reported to theIRS. Refer to the 2013 Proceeds from Broker and Barter Exchange Transactionsdetail section of this statement.

Summary pagesThe summary pages of your statement include the activity that we are required to report to you and, in most cases, to the IRS . In addition, summary pages include IRS form and line items associated with the income reflected in the summary boxes . This gives you an easy reference for where the information should be included on your tax return .

Summary page sections

1 . Dividends and Distributions (Summary totals are reported to the IRS .)

2 . Interest Income (Summary totals are reported to the IRS .)

3 . Summary of Original Issue Discount Items (Individual details are reported to the IRS .)

4 . Summary of Sales Proceeds (Individual details are reported to the IRS .)

5 . Miscellaneous Income (Summary totals are reported to the IRS .)

6 . Distributions and Charges (These items are not reported to the IRS .)

7 . Instructions (Instructions on pages 4 and 5 of your statement explain the information included as well as how the information may be reported on your tax return .)

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1099-MISC 2013 Miscellaneous Income (OMB NO. 1545-0115)

Amount2 Royalties Schedule E, Line 23b 775.003 Other Income Form 1040, Line 21 109.384 Federal Income Tax Withheld Form 1040, line 62 0.008 Sub. Payments in Lieu of Div. or Int. Form 1040, Line 21 640.00

This is important tax information and is being furnished to the Internal Revenue Service. Ifyou are required to file a return, a negligence penalty or other sanction may be imposted onyou if this income is taxable and the IRS determines that it has not bee reported.

The amounts listed on Forms 1099-DIV, 1099-INT, 1099-OID, 1099-MISC and 1099-B represent dividends,interest, miscellaneous income, original issue discount and/or gross proceeds payments made or credited toyour account during the calendar year.

Real Estate Mortgage Investment Conduits (REMIC's) and other Collateralized Debt Obligations (CDO's)must report interest income or OID paid or accrued during the tax year to a regular interest holder. If you area holder of a REMIC and/or CDO obligation, such interest income or OID will not be reflected on the Form1099-INT or 1099-OID appearing on this Tax Reporting Statement because this information is unavailable toMerrill Lynch prior to publication. Such information will be sent to you separately for inclusion on your incometax return.

If you are an investor in a limited partnership, information concerning your distributive share of the partner-ship's taxable income or loss (Form 1065, Schedule K-1) will not appear on the Tax Reporting Statement.Such information will be sent to you directly from the limited partnership, for inclusion on your income taxreturn.

Nominees - If your federal Taxpayer Identification Number is shown on this form and includes amountsbelonging to another person, you are considered a nominee recipient. You must file Form 1099-DIV, 1099-INT, 1099-OID, 1099-MISC or 1099-B, as applicable, with the IRS, for each of the other owners to show theirshare of the income, and you must furnish a Form 1099-DIV, 1099-INT, 1099-OID, 1099-MISC or 1099-B toeach owner. A husband or wife is not required to file a nominee return to show amounts owned by the other.See the Instructions for Forms 1099, 1098, 5498, and W-2G.

Foreign Tax Paid - You may be able to claim this foreign tax as a deduction or a credit on Form 1040. Seeyour Form 1040 instructions.Backup Withholding - Persons not furnishing their taxpayer identification number to the payer become sub-ject to backup withholding on certain payments at a rate of 28%, including dividends, interest, and gross pro-ceeds from dispositions of securities. See Form W-9, Request for Taxpayer Identification Number andCertification, for information on backup withholding.Include this amount on your income tax return as tax withheld.

1099-MISC - Miscellaneous Income (OMB No. 1545-0115) Each royalty trust is required to provide their shareholders with detailed information regarding items of trustincome and deductions. Because the information reported to shareholders by the royalty trust includes theinformation we report to you on Form 1099-MISC, you should be careful not to report this income on your taxreturn twice.Line 1 - Shows the income received from rental property. Report on Schedule E (Form 1040 ).Line 2 - Shows the royalty trust income paid to your account during the tax year. Report on Schedule E(Form 1040).Line 3 - Generally, report this amount on the "Other Income" line of Form 1040 and identify the payment. Theamount shown may be payments you received as the beneficiary of a deceased employee, prizes, awards,taxable damages, or other taxable income. See Publication 525, Taxable and Nontaxable Income. Line 8 - Shows substitute payments in lieu of dividends or tax-exempt interest received by your broker onyour behalf after transfer of your securities for use in a short sale. Report on the "Other Income" line of Form1040.

INSTRUCTIONS FOR RECIPIENT OF FORMS 1099 - READ CAREFULLY

Distributions and Charges

AmountLimited Partnership Income ........................................... 468.72Non-Reportable Dividends and Interest ........................................... 0.00Non-Reportable Tax-Exempt Interest ........................................... 0.00Taxable Municipal Accrued Interest Paid ........................................... 252.50Non-Taxable Municipal Accrued Int. Paid ........................................... 252.50Other Accrued Interest Paid ........................................... 145.96Margin Interest ........................................... 2,077.54Fees ........................................... 14,531.36Non-Reportable Distribution Expenses ........................................... 358.10

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1 . Dividends and Distributions This section reports various dividend

income amounts, including ordinary dividends, qualified dividends, exempt-interest dividends, income tax withheld from dividends, foreign taxes you have paid on dividends, and income received from foreign sources for your account .

2 . Interest Income This section lists interest income received

during the year; for example, interest on corporate bonds, commercial paper, debentures and notes, CDs, municipal securities, and investment expenses . Included in these amounts is any accrued interest earned . (Accrued interest paid is not included . See “Other Distributions and Charges” for this information .)

3 . Summary of Original Issue Discount Items

This section summarizes original issue discount (OID) items accrued on your holdings of certain taxable debt instruments during the year . OID is generally the difference between a bond’s original issue price and its stated redemption price at maturity .






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Summary pages (continued)

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4 . Summary of Sales Proceeds This section totals the gross proceeds

received from dispositions of securities, including sales, redemptions, called bonds, tender offers and other dispositions for cash . Gross proceeds from short sales are also reported in this section in the year the position was closed .

5 . Miscellaneous Income This section lists miscellaneous income,

which can be royalties, substitute payments in lieu of dividends or interest, or other income you may have received, as well as the amount of federal income tax that Merrill Lynch has withheld and reported on that income for a particular tax year .

6 . Distributions and Charges This section summarizes nonreportable

distributions, interest earned and paid, and charges that are detailed in the “Other Distributions and Charges” section of the statement .






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Summary pages (continued)

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Transaction detail pages

JOHN Q CUSTOMER

1099-OID 2013 ORIGINAL ISSUE DISCOUNT (OMB NO. 1545-0117)5. Security CUSIP Position Held Issue MaturityDescription Number Quantity From To Date Date Amount* Remarks

EGTR SERIES 12 277847VY2 2000 01/26/13 04/01/13 06/20/88 02/15/15 10.09ZERO% FEB 14 2015

FICO STRIPS SERIES 8 31771CVD4 2000 01/01/13 12/31/13 08/16/88 02/03/14 128.15ZERO% FEB 03 2014

ML NATL FINC DJIA SV 589940204 100 01/01/13 12/31/13 10/16/04 04/15/14 90.00

ML&CO MITTS S&P 500 590188520 764 01/01/13 12/31/13 03/26/99 03/27/14 635.85INDX STAR VALUE 1,262DUE 03/27/2014

WILLIAMS COMPANIES 969457886 700 06/04/13 10/22/13 02/16/13 02/16/17 284.33INCOME PACS

TOTAL ORIGINAL ISSUE DISCOUNT (LINE 1 1099-OID) 1,148.42

ORIGINAL ISSUE DISCOUNT ON U.S. TREASURY OBLIGATIONS

U.S. TREASURY STRIP PRIN 912803BL6 10000 01/26/13 04/01/13 08/15/97 08/15/27 27.68ZERO% AUG 15 2027

U.S. TSY INFLATION NOTE 9128272M3 127000 01/01/13 12/31/13 02/06/97 01/15/17 4,729.4803.375% JAN 15 2017

U.S. TSY INFLATION NOTE 912828AF7 25000 01/01/13 12/31/13 07/15/03 07/15/13 820.253.00% JUL 15 2013

TOTAL ORIGINAL ISSUE DISCOUNT ON U.S. TREASURY OBLIGATIONS (LINE 8 1099-OID) 5,577.41TOTAL ORIGINAL ISSUE DISCOUNT (SUM OF LINES 1 & 8 1099-OID) 6,725.83

*Amounts of OID are individually reported by security position to the Internal Revenue Service. These amounts may not always be the correct amounts to report on your income tax return.

ORIGINAL ISSUE DISCOUNT

This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.

IMPORTANT TAX INFORMATION

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1099-B 2013 PROCEEDS FROM BROKER & BARTER EXCHANGE TRANSACTIONS (OMB NO. 1545-0715)Transaction 1b. Date of 1a. Date of Sale 5. Wash Sale

1e. Quantity Description Acquisition or Exchange 2a. Amount 3. Cost Basis Loss Disallowed Gain or (Loss) Remarks

JOHN Q CUSTOMER

SHORT TERM CAPITAL GAINS AND LOSSES - 1099-B Line1c.

The following sections are provided to facilitate your review and the preparation of your tax return.

The 2013 Proceeds from Broker and Barter Exchange Transactions section includes both sales of positions for “covered securities” and “noncovered securities”. A covered security includes securities when the purchase date ofthe security occurred within the following timeline: Equities acquired on or after January 1, 2011 and Mutual Funds acquired on or after January 1, 2012. Legislation requires reporting the gross proceeds of the sales of “cov-ered” and “noncovered” securities and the adjusted cost basis for “covered securities”. Any sale of a security that is considered a “noncovered security” will still be included in this section with the adjusted cost basis (whereavailable) but the adjusted basis will not be transmitted to the IRS.

In calculating gain (loss), unless otherwise noted, it was assumed that the oldest position was liquidated first, and that you have made an election to amortize the premium paid on the purchase of taxable bonds. Under the CostBasis Reporting Regulations, brokers need not track wash sale activity for substantially identical securities, transactions across accounts, or between covered and non-covered securities. However, you as a taxpayer still haveto track and report wash sales as you have in the past which would include all of the aforementioned transaction types. Securities distributed from a retirement account reflect the tax basis on the date of distribution. Othermethods for calculating gain (loss) are available. The cost basis for most Original Issue Discount ("OID") obligations includes the accretion of OID. For purposes of allocating original purchase price to the components of anequity unit consisting of a purchase contract and a debt security subject to a remarketing event, we assumed that the fair market value of the debt security on purchase date was equal to its adjusted issue price. The differencebetween your original cost and the amount allocable to the debt component was allocated to the purchase contract. In making adjustments to the cost basis of the purchase contract, it was assumed that the unit holder includedcontract adjustment payments in income when received.

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COVERED TRANSACTIONS - 1099-B Line 6b. (cost basis reported to the IRS)

APPLE INC CUSIP Number 037833100100.0000 Sale 04/21/13 05/25/13 35,500.22 35,008.95 0.00 491.27

APPLIED MATERIAL INC CUSIP Number 03822210510.2673 Sale 02/02/13 02/02/13 2,356.40 0.00 0.00 2,356.4010.7613 Sale 06/29/13 06/29/13 3,546.80 0.00 0.00 3,546.80

Security Subtotal 5,903.20 0.00 0.00 5,903.20

FIDELITY ADVISOR NEW CUSIP Number 316071604INSIGHTS FD CL I

3.0000 Sale 01/07/13 05/21/13 61.17 58.47 0.00 2.70

LORD ABBETT FLOATING CUSIP Number 543916167RATE FUND CL F

28.0000 Sale 03/22/13 05/21/13 251.72 262.08 0.00 (10.36)4.0000 Sale 03/22/13 05/21/13 35.96 37.44 0.00 (1.48)

Security Subtotal 287.68 299.52 0.00 (11.84)

Covered Short Term Capital Gains and Losses Subtotal 41,752.27 35,366.94 0.00 6,385.33


This section itemizes the information included on pages 3 and 4 of your statement . It also includes nonreportable information that you may find useful for completing your tax return .

1 . Original Issue Discount (OID) This is the amount of OID income accrued during the year on taxable OID obligations that you held during 2013 in your Merrill Lynch account . Merrill Lynch reports the OID to the IRS separately for each instrument .

Proceeds From Broker and Barter Exchange Transactions This section provides all gross cash proceeds credited to your account by Merrill Lynch from dispositions of securities for cash . Merrill Lynch reports the gross proceeds from each of these dispositions of securities separately .

The detailed gross proceeds section is organized into the four categories below, as well as Broad-Based Index Options and Other Transactions (where applicable) . Details for the associated income will display in chronological order by security and trade date .

2 . Short-Term Capital Gains and Losses for Covered Transactions We will report the cost basis and the sales proceeds for these transactions as required by the cost basis reporting regulations .

3 . Short-Term Capital Gains and Losses for Noncovered Transactions We will only report the sales proceeds for these transactions .

4 . Long-Term Capital Gains and Losses for Covered Transactions We will report the cost basis and the sales proceeds for these transactions as required by the cost basis reporting regulations .

5 . Long-Term Capital Gains and Losses for Noncovered Transactions We will only report the sales proceeds for these transactions .

Finally, the section provides details of all sales and other closing transactions that occurred for which Merrill Lynch has insufficient data for the calculation of gain or loss . The sales proceeds will be reported to the IRS .

1

2

JOHN Q CUSTOMER

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NONCOVERED TRANSACTIONS - 1099-B Line 6a. (cost basis not reported to the IRS)

NEW YORK CITY SER D CUSIP Number 64966BA78FULLY RFD REF OID PRF 04MAR 93 06.000%MAR15 2810000.0000 Redemption 12/24/11 04/01/13 5,075.00 5,300.00 0.00 (225.00)

NEW YORK ST EGY RESH DEV CUSIP Number 64984EBH7ATRV OID AMBAC AMT PFR 04MAR 93 06.000%MAR15 2810000.0000 Redemption 12/24/11 03/15/13 10,100.00 10,100.00 0.00 0.00

VANGUARD GROWTH ETF CUSIP Number 9229087361.0000 Sale 03/22/11 02/01/13 59.71 62.56 0.00 (2.85)

WILLIAMS COMPANIES CUSIP Number 969457886700.0000 Tender 11/04/11 10/22/13 1,029.00 0.00 0.00 1,029.00 700.0000 Redemption 11/04/11 10/22/13 17,500.00 7,211.75 0.00 10,288.25

Security Subtotal 18,529.00 7,211.75 0.00 11,317.25

PUT DAL JAN 0011 CUSIP Number 45678912350.0000 Short Sale* 05/20/13 05/13/13 (S) 2,583.00 2,600.00 0.00 (17.00) NOT 1099 REPORTABLE

Noncovered Short Term Capital Gains and Losses Subtotal 36,346.71 25,274.31 0.00 11,072.40

NET SHORT TERM CAPITAL GAINS AND LOSSES 78,098.98 60,641.25 0.00 17,457.73

LONG TERM CAPITAL GAINS AND LOSSES - 1099-B Line 1c.

COVERED TRANSACTIONS 1099-B LIne 6b. (cost basis reported to the IRS)

AMEREN CORP CUSIP Number 02360810231.0000 Sale 03/15/11 07/03/13 1,986.00 5,210.00 0.00 (3,224.00)

COCA COLA COM CUSIP Number 19121610010.0000 Sale 01/07/11 11/03/13 408.20 500.22 0.00 (92.02)

Covered Long Term Capital Gains and Losses Subtotal 2,394.20 5,710.22 0.00 (3,316.02)




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4

JOHN Q CUSTOMER

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NONCOVERED TRANSACTIONS - 1099-B Line 6a. (cost basis not reported to the IRS)

ALL AMERI COFFEE BV CUSIP Number 01643Q1031500.0000 Sale 04/29/09 06/28/13 27,179.49 26,648.70 0.00 530.79

ALLACART INC CUSIP Number 01670610366.0000 Sale 05/25/10 06/15/13 21,471.24 22,522.85 0.00 (1,051.61)

APPLE INC CUSIP Number 0378331004.0000 Sale 05/25/10 06/15/13 1,301.28 1,342.82 0.00 (41.54)

APPLIED MATERIAL INC CUSIP Number 03822210516.0000 Sale 01/07/03 02/23/13 337.58 189.58 0.00 148.0033.0000 Sale 02/07/03 02/23/13 662.35 390.21 0.00 272.14

Security Subtotal 999.93 579.79 0.00 420.14

BANK OF AMERICA CUSIP Number 0605051046.0000 Sale 06/03/02 01/15/13 469.12 454.63 0.00 14.49

19.0000 Sale 06/03/05 06/23/13 2,450.45 2,133.22 0.00 317.23Security Subtotal 2,919.57 2,587.85 0.00 331.72

COCA COLA COM CUSIP Number 19121610045.0000 Sale 01/14/04 11/03/13 1,836.94 2,040.11 0.00 (Y) (203.17)

ETGR SERIES 12 CUSIP Number 277847VY22000.0000 Sale 01/10/01 03/29/13 1,066.14 0.00 0.00 1,066.14

FORD MOTOR COMPANY CUSIP Number 345370BT6BONDS6.625% FEB 15 202825000.0000 Sale 08/11/01 01/04/13 23,070.46 23,733.75 0.00 (663.29)

CD KEY BANK NA CUSIP Number 493066BK9CLEVELAND OHIO06.000% JUN 23 2014 SEMI40000.0000 Redemption 12/20/01 06/23/13 40,000.00 40,000.00 0.00 0.00




5

10

Transaction detail pages (continued)

6 . Federal Tax Withholding Here are all gross proceeds withholding transactions in your account, if applicable .

7 . Dividends and Qualified Distributions Dividend activity is itemized, but only the totals shown on the summary page are sent to the IRS .

8 . Miscellaneous Income Here is an itemization of substitute payments in lieu of dividends or interest, royalties and other income . However, only the totals on the summary page are sent to the IRS .

9 . Interest Income This is an itemization of reportable interest credited to your account by Merrill Lynch . Only the totals on the summary page are sent to the IRS .

10 . Other Distributions and Charges This may include the following categories, if applicable . Totals and details are not sent to the IRS:

• Limited Partnership Dividends • Other Accrued Interest Paid• Nonreportable Dividends and Interest • Margin Interest• Taxable Municipal Accrued Interest Paid • Investment Fee Information• Nontaxable Municipal Accrued Interest Paid • Nonreportable Distribution Expenses

JOHN Q CUSTOMER

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COX CMMUNCTNS INC NEW CUSIP Number 224044503EXCHANGEABLE SUB DEB XCHFOR CASH DUE 11/15/2029

100.0000 Sale 01/06/13 04/28/13 8,562.55 5,998.60 0.00 N/C

Other Transactions Subtotal 8,562.55 5,998.60 0.00

TOTAL SALES PROCEEDS FOR CAPITAL GAINS AND LOSSES 389,177.53TOTAL REPORTED SALES PROCEEDS 211,578.88DIFFERENCE 177,598.65**** Difference results from our inclusion of items within the Proceeds from Broker and Barter Exchange Transactions Section that are not subject to 1099-B reporting (e.g., realized gains andlosses from option trading). Although we are not required to report these items to the IRS, we have included them because the gains and losses are relevant to your tax return preparation.

*This transaction denotes the gain or loss on the sale of an option. While option sales are not subject to 1099-B reporting, the gain or loss information is relevant for tax return preparation. (S)Short Sale(Y)The gain or loss of this transaction includes an adjustment to basis for the disallowed loss amount on one or more previous “Wash Sales.”(W)This transaction has been identified as a “Wash Sale” based on IRS regulations. The Adjustment column reflects the deferred loss amount. The cost basis of the related transaction(s) has been adjusted by the deferred loss amount for this transaction. Please refer to the instructions for Form 8949 for how to report the deferred loss amount and applicable adjustment code.(WY) This transaction has been identified as a “Wash Sale” based on IRS regulations. The Adjustment column reflects the deferred loss amount. The cost basis of the related trans-action(s) has been adjusted by the deferred loss amount for this transaction. Please refer to the instructions for Form 8949 for how to report the deferred loss amount and applicable adjust-ment code. In addition, the cost basis of this transaction has been adjusted for the deferred loss amount of one or more previous “Wash Sales.”(N/C) Results may not be calculated for transactions which involve the amortization of premium, the repayment of principal, the sale of partnership interest, derivative products purchased in the secondary market, or the determination of ordinary income and/or capital items for discount and zero-coupon issues.

OTHER TRANSACTIONS - 1099B Line 6a (cost basis not reported to the IRS)


FEDERAL TAX WITHHOLDING - 1099-B Line 4

COCA COLA COM CUSIP Number 191216100 Security Symbol KOFederal Tax Withholding 11/03/13 (628.64)

TOTAL FEDERAL INCOME TAX WITHHELD (LINE 4 1099-B) (628.64)



JOHN Q CUSTOMER

COLLECTIBLES (28%) GAIN

CIF 2MPS 02/12/13 Collectibles (28%) Gain 892.15

TOTAL COLLECTIBLES (28%) GAIN (LINE 2D 1099-DIV) 892.15TOTAL CAPITAL GAIN DISTRIBUTIONS (LINE 2A 1099-DIV) 1,352.42

NONDIVIDEND DISTRIBUTIONS

QUALCOMM INC 1000 06/25/13 Prin Payment 85.001000 09/24/13 Prin Payment 70.00

Security Subtotal 155.00

TOTAL NONDIVIDEND DISTRIBUTIONS (LINE 3 1099-DIV) 155.00

LIQUIDATION DISTRIBUTIONS - CASHINVT Q TRM TR 1060 01/30/13 Liquidation Distribution 4.42

TOTAL LIQUIDATION DISTRIBUTION - CASH (LINE 8 1099-DIV) 4.42

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2013 DIVIDENDS AND DISTRIBUTIONSSecurity Description Quantity Date Transaction Description Amount Remarks

TAX-EXEMPT MONEY FUND DIVIDENDS

CMA NY MUNICIPAL MONEY 11/30/13 Dividend 1,060.02 265.0112/31/13 Dividend 502.12 125.53

Security Subtotal 1,562.14 390.54

TOTAL TAX-EXEMPT MONEY FUND DIVIDENDS 1,562.14 390.54

2013 REPORTABLE EXEMPT-INTEREST DIVIDENDSSecurity Description CUSIP Quantity Date Transaction Description Total Amount AMT Amount Remarks

6

7

JOHN Q CUSTOMER

2013 MISCELLANEOUS INCOMESecurity Description Quantity Date Transaction Description Amount Remarks

OTHER INCOME

WILLIAMS COMPANIES 700 08/16/13 Other Income 109.38INCOME PACS

TOTAL OTHER INCOME ACTIVITY 109.38

TOTAL OTHER INCOME (LINE 3 1099-MISC) 109.38

SUBSTITUTE PAYMENTS IN LIEU OF DIVIDENDS OR INTEREST

THORNBURG MTG INC COM 01/23/13 Miscellaneous Dividend 640.00

TOTAL SUBSTITUTE PAYMENTS IN LIEU OF DIVIDENDS OR INTEREST ACTIVITY 640.00

TOTAL SUBSTITUTE PAYMENTS IN LIEU OF DIVIDENDS OR INTEREST (LINE 8 1099-MISC) 640.00

CANADIAN RTY T UBI 04/14/13 Royalty Trust Distribution 775.00

TOTAL ROYALTY INCOME ACTIVITY 775.00

TOTAL ROYALTY INCOME (LINE 2 1099-MISC) 775.00

ROYALTIES

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JOHN Q CUSTOMER

U.S. TSY INFLATION NOTE 01/15/13 Interest 385.383.00% JUL 15 2013 07/15/13 Interest 393.14

Security Subtotal 778.52

U.S. TSY INFLATION NOTE 01/15/13 Interest 2,499.4003.375% JAN 15 2013 07/15/13 Interest 2,549.76

Security Subtotal 5,049.16

TOTAL INTEREST ON TREASURY NOTES 5,827.68

INTEREST ON TREASURY NOTES

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U.S. TREASURY NOTE 1000 05/15/13 Interest 18.2006.625% MAY 15 2013

TOTAL ACCRUED INTEREST EARNED ON GOVERNMENT SECURITIES 18.20

TOTAL INTEREST ON U.S. SAVINGS BONDS AND TREASURY OBLIGATIONS (LINE 3 1099-INT) 7,809.36TOTAL FEDERAL INCOME TAX WITHHELD (LINE 4 1099-INT) (31.07)

ACCRUED INTEREST EARNED ON GOVERNMENT SECURITIES

2013 REPORTABLE TAX-EXEMPT INCOMESecurity Description CUSIP Quantity Date Transaction Description Total Amount AMT Amount Remarks


2013 INTEREST INCOMESecurity Description Quantity Date Transaction Description Amount Remarks

NEW YORK ST EGY RESH-DEV 64984EBH7 10000 01/30/13 Interest 150.00 150.00ATRV OID AMBAC AMT PRF 04 03/02/13 Interest 150.00 150.00MAR 93 06.000%MAR15 28

Security Subtotal 300.00 300.00

NEW YORK NY 64966BA78 12/15/13 Interest 287.50 0.00SER G OID UNREF BY BD#JAN96 05.750%FEB0117

TOTAL TAX-EXEMPT INTEREST ON MUNICIPAL SECURITIES 587.50 300.00

TAX-EXEMPT INTEREST ON MUNICIPAL SECURITIES

9

JOHN Q CUSTOMER

2013 OTHER DISTRIBUTIONS AND CHARGES*Security Description Quantity Date Transaction Description Total Amount AMT Amount Remarks

CONAGRA CAPITAL L.C. 500 08/20/13 Dividend 468.72 SEE NOTEADJUSTABLE RATE CUM7.06% PFD SERIES B

TOTAL LIMITED PARTNERSHIP INCOME 468.72

Investors in Limited Partnerships will receive information regarding these investments via Form 1065, Schedule K-1 directly from the partnership under separate cover. Certain hedge fund Limited Partnerships may not be in a position to distribute K-1s prior to April 15. If you are an investor in Limited Partnerships, you may berequired to obtain an extension for filing your federal, state and local income tax returns.

LIMITED PARTNERSHIP INCOME

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TAXABLE MUNICIPAL ACCRUED INTEREST PAIDNEW YORK NY 10000 12/15/13 Interest (135.00) 0.00

PRF 04MAR 13 06.000% OCT15 28

NEW YORK NY 12/15/13 Interest (117.50) 0.00BD#12JAN96 05.750%SEP 01 17

TOTAL TAXABLE MUNICIPAL ACCRUED INTEREST PAID (252.50) 0.00

NON-TAXABLE MUNICIPAL ACCRUED INTEREST PAID

NEW YORK ST EGY RESH-DEV 10000 12/15/13 Interest (135.00) (135.00)AMT PRF 04MAR 13 06.000% OCT15 28

NEW YORK NY 12/15/13 Interest (117.50) 0.00SER G BY BD#12JAN96 05.750%SEP 01 17

TOTAL NON-TAXABLE MUNICIPAL ACCRUED INTEREST PAID (252.50) (135.00)


8

10

11

Visa® Access summary statementIf you are part of the CMA Visa program, you are likely to receive a “Visa Access Transaction Summary” statement . Note: This statement will be provided if there has been any CMA Visa card or checking activity during the reporting year and will only be available online. You must be enrolled in the free MyMerrill.com® or Merrill Edge® service in order to be able to view, print or download this statement.

1 . Checks Written/Bill Payments Here you’ll see details, in check number order, of checking and bill payment activity for the year, listing the date the check was written, the date it cleared, the payee and the amount paid .

2 . Visa Access Transaction Summary This section lists CMA Visa transactions for the year in chronological order . The transaction date, date cleared, transaction description, location, amount and merchant category (for example, lodging, merchandise) appear for each transaction .

3 . Expenses by Month Here is a month-by-month analysis of all CMA Visa and checking expenses for the year according to merchant category .

1

3

2

4

1

2

3

12

Online services and supportTax download capabilities

If you have IRS reportable accounts and retirement accounts, you can download the following tax information directly from Merrill Lynch into TurboTax®, TurboTax® Online or other TurboTax desktop software products, or H&R Block® tax software, beginning Feb . 1, 2014:

• Form 1099-DIV: Dividends and Distributions

• Form 1099-INT: Interest Income

• Form 1099-OID: Original Issue Discount

• Form 1099-B: Proceeds From Broker and Barter Exchange Transactions

• Form 1099-MISC: Miscellaneous Income (TurboTax accepts download; H&R Block tax software requires manual entry)

• Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc .

Using any of the above-referenced online capabilities eliminates the need for you to manually enter most data from your statement .

TurboTax products and H&R Block tax software will prompt you to enter your MyMerrill .com or Merrill Edge Login ID and password before downloading your information . The download service is available to MyMerrill .com or Merrill Edge clients at no additional cost . If you are not currently enrolled in MyMerrill .com or Merrill Edge, you have the opportunity to register when you navigate through the TurboTax or H&R Block tax software interview process . Enrollment in MyMerrill .com or Merrill Edge is free and can be completed in just a few minutes .

For more information on these services, and for a TurboTax software discount to Merrill Lynch clients for TurboTax Online, please visit the Tax Education and Planning Center on MyMerrill .com or merrilledge .com .

Microsoft® Excel® download

You can download your tax information into text files to import into Microsoft® Excel® software and other software . Enrollment in the free MyMerrill .com or Merrill Edge service is required .

Online capability

To reduce the paper in your mailbox, you can opt to receive your tax reporting statement online . Online delivery of your statement is a new step in environmentally responsible financial reporting .

When you receive your statement online, you can print, save to your computer or archive to a disk . Statements are archived on www .mymerrill .com or www .merrilledge .com for four years .

To view your tax reporting statement online through MyMerrill .com (www .mymerrill .com) or Merrill Edge (www .merrilledge .com), click the Statements and Documents tab after logging into the appropriate site . From there you will be able to click the new Tax Statements tab to access and view all your tax statements .

You can also view your tax reporting statement by hovering over the Portfolio and Accounts tab and selecting Tax Statements from the drop-down menu or through the site search using any of the following keywords: taxes, tax statement, tax documents, year-end tax statement, tax preparation, tax forms, income tax, tax reporting, 1099 .

For a direct link to Tax Statements, visit the Tax Education and Planning Center on MyMerrill .com or merrilledge .com .

13

Important remindersWe may potentially receive amended information from mutual funds, real estate investment trusts (REITs) and unit investment trusts (UITs) after the Feb . 18 tax statement mailing deadline . As a result, we strongly discourage clients holding mutual funds, REITs and/or UITs from filing their tax returns early . Below we have outlined how we address this situation in order to provide you with an accurate tax statement .

Delayed statement mailings

Merrill Lynch frequently has to delay the delivery of your tax reporting statement(s) when we do not receive year-end income classification data for certain mutual funds, REITs and UITs . In preparing tax reporting statements, we rely upon the issuers of these investments to provide information regarding classification of their annual distributions . Some of these institutions may be delayed in providing Merrill Lynch with the required information in time to accurately produce all tax reporting statements by Feb . 18 .

Merrill Lynch continues to be in the forefront of working with industry associations and the IRS to address the timeliness of income classification . In addition, we have been communicating our concerns and expectations directly to those issuers whose products are available to our clients . Although the issue continues to show steady improvement, providing accurate information in a timely manner remains an issue for a significant number of mutual funds, REITs and UITs .

Amended returns due to reclassification

Merrill Lynch typically begins printing tax reporting statements in late January . Some of the information in the statement is provided to Merrill Lynch from outside sources and may occasionally be subject to change . Often, distributions made by mutual funds, REITs and UITs structured as regulated investment companies (RICs) need to be reclassified as a different type of distribution — for example, nondividend distributions, qualified dividends, long-term capital gain distributions or tax-exempt dividends subject to the alternative minimum tax (AMT) — after year-end financial information becomes available to the funds . Since Merrill Lynch may not receive this amended information until after the Feb . 18 mailing deadline, we will notify you of the amended information by providing you with a corrected tax reporting statement .

Please discuss your specific situation with your tax advisor .

14

Important reminders (continued)

Dates for statement mailings

Below is a schedule of the various tax information forms that will be mailed to you by Merrill Lynch or others in the first few months of the year . Most amended forms are mailed between the end of February and April 1 . You will only receive those forms that are appropriate for the activity in your accounts .

For more exact mailing dates, please contact your Merrill Lynch Financial Advisor or Merrill Edge Financial Solutions Advisor™ .

Form Description Mailing Deadline

Tax Reporting Statement - Form 1099 Consolidated summary of Forms 1099 February 18*

Form 1099-DIV Reportable dividends and other distributions

January 31

Form 1099-INT Reportable interest income January 31

Form 1099-OID Original issue discount interest accretion (not paid) other than CMO/REMIC instruments

January 31

Form 1099-B Proceeds from broker and barter exchange transactions

February 18

Form 1099-MISC Reportable miscellaneous income January 31

Form 1099-C Reportable debt income January 31

IRA Fair Market Value Shows the fair market value of the account as of the last business day of the year

January 31

Forms 1099-R and 1099-Q Distributions from IRA, retirement account or Education Savings Account

January 31

Supplemental Tax Information Statement

Widely Held Fixed Investment Trusts (WHFITs) and Real Estate Mortgage Investment Conduits (REMICs)

March 17

Schedule K-1 Master Limited Partnership (MLP) income, which will be mailed directly from the General Partner

Mid-March

Form 5498-ESA Reports contributions to your Education Savings Account

April 30

Form 5498 Reports contributions, rollovers and fair market value as of 12/31 of your IRA (other than Education Savings Plan)

June 2

*Merrill Lynch requests an IRS extension every year to account for publication of income reclassification.

15

Additional resourcesQuestions about your statement

Call toll-free 1 .800 .637 .6326, 24 hours a day, 7 days a week, if you have any tax reporting questions .

You have access to specially trained client service representatives who are available nationwide to answer your questions about the information on your tax reporting statement .

Investment questions (non-tax related)

Contact your Merrill Lynch Financial Advisor or Merrill Edge Financial Solutions Advisor .

Tax planning website

Visit the online tax planning center through MyMerrill .com or merrilledge .com for tips and articles on making tax preparation easier .

Preparing your tax return

Contact your tax professional or the IRS .

Contacting the IRS

You can contact the IRS in one of the following ways:

• Call 1 .800 .829 .1040 with tax questions for individuals, or 1 .800 .829 .4933 with tax questions for businesses .

• Call 1 .888 .272 .9829 to pay your taxes by credit card . Your Merrill Lynch Visa card is accepted as well as MasterCard®, American Express® and Discover® cards . There is a convenience fee for this service .

• Visit www .irs .gov to obtain information and print forms and publications .

Merrill Lynch and any of its affiliates do not monitor or maintain the information available on the external website(s) mentioned nor represent or guarantee that such website(s) are accurate or complete, and they should not be relied upon as such.

The Bull Symbol, CMA, Merrill Edge, Merrill Edge Advisory Center, Merrill Edge Financial Solutions Advisor and MyMerrill.com are trademarks or registered trademarks of Bank of America Corporation.

American Express is a registered trademark of American Express Company.

Discover is a registered trademark of Discover Financial Services.

Excel and Microsoft are registered trademarks of Microsoft Corporation.

H&R Block is a registered trademark of HRB Innovations, Inc.

MasterCard is a registered trademark of MasterCard Worldwide.

TurboTax and TurboTax Online are registered trademarks and/or registered service marks of Intuit Inc., registered in the United States and other countries.

Visa is a registered trademark of Visa International Service Association and is used by the issuers pursuant to license from Visa U.S.A. Inc.

© 2014 Bank of America Corporation. All rights reserved. | ARWEBPFD | BRO-12-13-0109 | 390500PM-0114 | 01/2014

Any tax statements contained herein were not intended or written to be used, and cannot be used, for the purpose of avoiding U.S. federal, state or local income tax penalties. Neither Merrill Lynch nor its Financial Advisors provide tax, accounting or legal advice. You should review any planned financial transactions or arrangements that may have tax, accounting or legal implications with your personal professional advisors.

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