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2018 Corporate Dividend Exclusion

A corporation is entitled to a special deduction from gross income for dividends received from a domestic corporation. This deduction is generally 50% of dividends received from corporations owned less than 20% by the recipient corporation.


Wells Fargo Funds % of taxable distribution eligible for the dividend received deduction
Absolute Return Fund 8.53
Alternative Strategies Fund 100.00
Asset Allocation Fund 100.00
C&B Large Cap Value Fund 57.80
C&B Mid Cap Value Fund 100.00
Common Stock Fund 52.95
Disciplined Small Cap Fund 100.00
Disciplined U.S. Core Fund 100.00
Discovery Fund 12.81
Diversified Capital Builder Fund 100.00
Diversified Equity Fund 41.19
Dynamic Target 2015 Fund 10.78
Dynamic Target 2020 Fund 13.55
Dynamic Target 2025 Fund 20.00
Dynamic Target 2030 Fund 20.91
Dynamic Target 2035 Fund 23.43
Dynamic Target 2040 Fund 25.26
Dynamic Target 2045 Fund 27.00
Dynamic Target 2050 Fund 28.57
Dynamic Target 2055 Fund 27.12
Dynamic Target 2060 Fund 28.47
Dynamic Target Today Fund 7.71
Emerging Growth Fund 5.74
Endeavor Select Fund 27.78
Enterprise Fund 17.90
Factor Enhanced Large Cap Fund 70.19
Factor Enhanced Small Cap Fund 51.57
Global Small Cap Fund 22.24
Growth Fund 100.00
Growth Balanced Fund 20.94
Index Fund 98.50
Index Asset Allocation Fund 100.00
Intrinsic Value Fund 100.00
Intrinsic World Equity Fund 92.25
Large Cap Core Fund 100.00
Large Cap Growth Fund 100.00
Large Company Value Fund 28.04
Low Volatility U.S. Equity Fund 64.84
Moderate Balanced Fund 16.54
Omega Growth Fund 31.99
Opportunity Fund 76.93
Premier Large Company Growth Fund 100.00
Real Return Fund 7.96
Small Cap Core Fund 100.00
Small Company Growth Fund 13.37
Small Company Value Fund 100.00
Special Mid Cap Value Fund 100.00
Special Small Cap Value Fund 79.55
Specialized Technology Fund 5.83
Target 2010 Fund 13.05
Target 2015 Fund 11.63
Target 2020 Fund 17.93
Target 2025 Fund 14.56
Target 2030 Fund 22.63
Target 2035 Fund 23.36
Target 2040 Fund 27.10
Target 2045 Fund 28.04
Target 2050 Fund 23.94
Target 2055 Fund 33.48
Target 2060 Fund 39.07
Target Today Fund 11.97
Utility and Telecommunications Fund 100.00
Wealthbuilder Conservative Allocation Fund 5.73
Wealthbuilder Equity Fund 12.81
WealthBuilder Growth Allocation Fund 10.73
WealthBuilder Growth Balanced Fund 9.93
WealthBuilder Moderate Balanced Fund 9.70

Mutual fund investing involves risks, including the possible loss of principal, and may not be appropriate for all investors. Stock values fluctuate in response to the activities of individual companies and general market and economic conditions. Bond values fluctuate in response to the financial condition of individual issuers, general market and economic conditions, and changes in interest rates. Changes in market conditions and government policies may lead to periods of heightened volatility in the bond market and reduced liquidity for certain bonds held by the fund. In general, when interest rates rise, bond values fall and investors may lose principal value. Interest rate changes and their impact on the fund and its share price can be sudden and unpredictable. Funds that concentrate their investments in a single industry may face increased risk of price fluctuation over more diversified funds due to adverse developments within that industry. Foreign investments are especially volatile and can rise or fall dramatically due to differences in the political and economic conditions of the host country. These risks are generally intensified in emerging markets. Smaller- and mid-cap stocks tend to be more volatile and less liquid than those of larger companies. High-yield securities have a greater risk of default and tend to be more volatile than higher-rated debt securities. Consult a fund's prospectus for additional information on these and other risks.

For target date funds, the target date represents the year in which investors likely may begin withdrawing assets. The funds gradually seek to reduce market risk as the target date approaches and after it arrives by decreasing equity exposure and increasing fixed-income exposure. The principal value is not guaranteed at any time, including at the target date.

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