Special Opportunities Fund Declares $0.70 Year-End Distribution Per Share
Written by Emily J. Thompson, Senior Investment Analyst
Updated: Dec 19 2025
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Source: Globenewswire
- Year-End Distribution Announcement: Special Opportunities Fund has declared a $0.70 per share distribution payable on January 30, 2026, to common stockholders of record as of December 29, 2025, aimed at avoiding excise taxes, demonstrating the fund's commitment to shareholder value.
- Transparent Distribution Structure: The distribution is expected to consist primarily of realized long-term capital gains, which will be taxable to shareholders in the 2025 calendar year, reflecting the fund's strategic tax planning approach.
- Shareholder Flexibility: Shareholders can elect to receive the distribution in cash or newly issued shares, with those not making an election defaulting to stock, enhancing shareholder engagement and flexibility in their investment choices.
- Cash Distribution Limitation: The cash portion of the distribution is capped at 20% of the total, with at least 80% paid in shares, ensuring the fund maintains a stable capital structure while distributing returns to shareholders.
Analyst Views on SPE
Wall Street analysts forecast SPE stock price to rise over the next 12 months. According to Wall Street analysts, the average 1-year price target for SPE is USD with a low forecast of USD and a high forecast of USD. However, analyst price targets are subjective and often lag stock prices, so investors should focus on the objective reasons behind analyst rating changes, which better reflect the company's fundamentals.
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Current: 14.920
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About SPE
Special Opportunities Fund, Inc. (the Fund) is a diversified, closed-end management investment company. The Fund's investment objective is total return. The Fund invests primarily in securities, which have the opportunity for appreciation. The Fund may employ strategies designed to capture price movements generated by anticipated corporate events, such as investing in companies involved in special situations, including, but not limited to, mergers, acquisitions, asset sales, spin-offs, balance sheet restructuring, bankruptcy, liquidations, and tender offers. The Fund may, from time to time, engage in short sales of securities for investment or for hedging purposes. The Fund invests in closed-end funds, business development companies, preferred stocks, other common stocks, special purpose acquisition vehicles, corporate obligations, money market funds, warrants and rights, among others. Bulldog Investors, LLP is the investment adviser of the Fund.
About the author
Emily J. Thompson
Emily J. Thompson, a Chartered Financial Analyst (CFA) with 12 years in investment research, graduated with honors from the Wharton School. Specializing in industrial and technology stocks, she provides in-depth analysis for Intellectia’s earnings and market brief reports.
