Nuveen Intermediate Duration Municipal Term Fund Announces Termination and Liquidation
April 03 2023 - 8:00AM
Business Wire
Nuveen Intermediate Duration Municipal Term Fund (NYSE: NID)
completed its termination and liquidation following the close of
business on March 31, 2023. The termination and liquidation was
performed in accordance with the fund’s investment objectives and
organizational documents, consistent with the fund’s previously
announced liquidation plans.
Nuveen Intermediate Duration Municipal Term Fund launched on
December 5, 2012 as an intermediate duration strategy that invested
primarily in municipal securities, the income from which is exempt
from regular federal income tax. The fund had a primary investment
objective to provide a high level of current income exempt from
regular federal income tax and a secondary objective to seek
additional total return. NID was designed to liquidate and
distribute its then-current net assets to shareholders upon
termination on or before March 31, 2023.
As previously announced, NID owned securities of Energy Harbor
Corp. (ENGH) that represented approximately 12.8% of the fund’s
common assets as of March 31, 2023. The securities of ENGH, upon
the fund’s termination, were transferred to a liquidating trust
intended to facilitate the orderly disposition of those assets.
Upon the fund’s termination, NID had a final extended net asset
value (NAV) of $13.4154 per common share. In its liquidation, the
fund paid a cash distribution of $11.6956 per common share to all
fund shareholders. Additionally, the fund distributed one unit of
Nuveen Intermediate Duration Municipal Term Fund Liquidating Trust
per common share of NID owned by each shareholder on the
liquidation date. Upon its formation on March 31, 2023, the
liquidating trust had an NAV equal to $1.7198 per unit.
Per share details are as follows:
Total value of final liquidating
distributions1
$13.4154
Cash distribution
$11.6956
Estimated taxable amount of cash
distribution
$11.6306
Estimated tax-exempt amount of cash
distribution
$0.0650
Per share value of liquidating trust
units1
$1.7198
Over its ten-year term, the fund paid 121 regular distributions
totaling in the aggregate $6.0315 per share, which equates to an
average annual distribution rate of 4.08% on NAV and 3.90% on
market price. The annualized total return on NAV for shareholders
who invested at the initial public offering was 3.66% and the total
return on market price was 3.13%.
Shareholders may recognize a gain or loss for U.S. tax purposes
as a result of the liquidation. Nuveen does not provide tax advice;
investors should consult a professional tax advisor regarding their
specific tax situation.
Important Information About the Liquidating Trust
Holders of liquidating trust units may obtain a copy of the
Trust Instrument governing the liquidating trust and periodic
reports of the liquidating trust on www.nuveen.com/NID. The
liquidating trust intends to disclose its net asset value per unit
and the positions held in the trust each calendar quarter.
Additional information, including dispositions and expenses, will
be provided annually.
Unitholders will not have rights to sell, transfer or otherwise
dispose of or in any way encumber their liquidating trust units
other than pursuant to a transfer by operation of law (e.g., upon
the death of the shareholder or as required by law or an order of a
court of competent jurisdiction). The liquidating trust units will
not be offered to the public or traded on an exchange. The
liquidating trust exists solely for the purpose of liquidating the
securities transferred to it and distributing the proceeds from
disposition of, and income from, those securities to the trust’s
unitholders (i.e., former fund shareholders). The trustee of the
liquidating trust, Nuveen Fund Advisors, LLC, will make regular
efforts to dispose of the securities of ENGH held in the trust and
to make timely distributions to the trust’s unitholders. Because of
Nuveen’s effective status as a substantial minority owner of ENGH
and other rights, and the consequent limitations on its ability to
sell the liquidating trust’s ENGH securities, it is not presently
possible to predict when the liquidating trust will be able to
liquidate its ENGH holdings and make a final cash distribution to
its unitholders.
The trust will not charge any management fees but may incur
reasonable expenses in connection with its operation. The
liquidating trust is not expected to issue tax reporting on Form
1099 like NID but instead will follow trust reporting tax
conventions and is expected to issue tax statements annually. The
trust will be treated as a grantor trust for federal income tax
purposes.
Nuveen is a leading sponsor of closed-end funds (CEFs) with $54
billion of assets under management across 55 CEFs as of 31 Dec
2022. The funds offer exposure to a broad range of asset classes
and are designed for income-focused investors seeking regular
distributions. Nuveen has more than 35 years of experience managing
CEFs.
About Nuveen
Nuveen, the investment manager of TIAA, offers a comprehensive
range of outcome-focused investment solutions designed to secure
the long-term financial goals of institutional and individual
investors. Nuveen has $1.1 trillion in assets under management as
of 31 Dec 2022 and operations in 27 countries. Its investment
specialists offer deep expertise across a comprehensive range of
traditional and alternative investments through a wide array of
vehicles and customized strategies. For more information, please
visit www.nuveen.com.
Nuveen Securities, LLC, member FINRA and SIPC.
The information contained on the Nuveen website is not a part of
this press release.
FORWARD-LOOKING STATEMENTS
Certain statements made or referenced in this release may be
forward-looking statements. Actual future results or occurrences
may differ significantly from those anticipated in any
forward-looking statements due to numerous factors. These include,
but are not limited to:
- market developments, including the timing of distributions and
other events identified in this press release;
- legal and regulatory developments; and
- other additional risks and uncertainties.
EPS-2821645PR-E0423W
1 Calculated as of the close of business on March 31, 2023.
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version on businesswire.com: https://www.businesswire.com/news/home/20230403005547/en/
For more information, please visit Nuveen’s CEF homepage
www.nuveen.com/closed-end-funds or contact:
Financial Professionals: 800-752-8700 Investors:
800-257-8787
Media: media-inquiries@nuveen.com
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