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In the following assumption fee example, you set an Expense Limit/Cap of 0.0045 for Total Fund and you select Advisor/Management Fees as the expense to waive.

The Total Fund Net Asset amount of $100,000,000 is multiplied by the Expense Limit/Cap of 0.0045 and divided by 366 days in the year to produce an expense cap of $1,229.51. The daily gross expense amount of $2,866.12 is greater than the expense cap so a waiver for $1,636.61 is needed. Advisor/Management Fees fully waives its daily expense amount of $1,366.12, which leaves $270.49 to be waived. The system posts the remaining $270.49 as an Assumption Fee to meet the expense cap.

If the fund is set up for special waiver recoupment, the Total Fund Net Asset amount of $100,000,000 is multiplied by the Contract Cap of 0.0055 and divided by the 366 days in the year to produce a recoupment cap of $1,502.73. The daily gross expense amount of $2,866.12 is greater than the recoupment cap of $1,502.73, so the system saves the $1,363.39 amount over cap to the recoupment table for future use.

Total Fund NAV

100,000,000.00

Number of Days in Year

366

Total Fund Expenses

ADVISORY/MANAGEMENT FEES

1,366.12

OTHER EXPENSES

1,500.00

Gross Expenses

2,866.12

Expense Limit/Cap

0.0045

Contract Cap

0.0055

Expense Cap

1,229.51

Recoupment Cap

1,502.73

Expense Over Cap

1,636.61

Recoupment Over Cap

1,363.39

ADVISORY/MANAGEMENT FEES

1,366.12

Remaining Amount

270.49

ASSUMPTION FEE

270.49

Remaining Amount

ADVISORY/MANAGEMENT FEES

1,366.12

ASSUMPTION FEE

270.49

Total Waivers

1,636.61

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