Reorganization Details:

Effective March 26, 2010, Class A shares of Commerce Split Corp. were reorganized. Holders who elected not to participate in the reorganization continue to hold their Class A shares under the new name Original Commerce Split Fund (Class A Shares). Holders who elected to participate in the reorganization received 0.72 New Commerce Split Fund (Capital Shares) and 0.28 Original Commerce Split Fund (Class A Shares) for each Commerce Split Corp. (Class A Share) previously held. For dispositions after March 26, 2010, perform the calculation under the new names. For dispositions before March 26, 2010 do the calculation in Commerce Split Corp. (Class A Shares).