Special Opportunities Fund (SPE) Announces $0.70 Year-End Distribution per Share
Written by Emily J. Thompson, Senior Investment Analyst
Updated: Dec 19 2025
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Source: Newsfilter
- 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 and ensuring stockholders benefit from realized long-term capital gains.
- Transparent Distribution Structure: The distribution will be paid in cash and newly issued common stock, with stockholders having the option to choose; those who do not elect will automatically receive stock, ensuring that at least 80% of the distribution is in shares while cash is capped at 20%.
- Election Form Deadline: Stockholders must submit their election forms by 5:00 PM ET on January 16, 2026, reflecting the Fund's commitment to shareholder rights and transparency in the distribution process.
- Tax Reporting Preparedness: The Fund will provide a Form 1099-DIV after year-end detailing the composition of the distributions made in 2025, assisting stockholders with tax reporting and ensuring compliance and transparency.
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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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.
