Tax Form Descriptions

Who Receives It: Shareholders who received a distribution from their fund held in a Van Kampen Individual Retirement Account, 403(b)(7) Tax Sheltered Account, or qualified retirement plan where State Street Bank and Trust Company serves as the named custodian of the account in 2007.

What It Shows: All gross distribution amounts from your fund and the amount of federal and/or state income tax withheld, if any. Depending upon the account type and nature of the distribution, the form may also report the taxable amount of the distribution. The type of retirement plan distribution is reported through the use of distribution codes in Column 7, which are defined on the back of the tax form.

What It Shows: All taxable distributions from your fund (including any capital gains) and non dividend distributions (including return of capital).

Who Receives It: Shareholders who sold or exchanged shares of their fund in 2007 (for nonretirement accounts).

What It Shows: The proceeds from any redemptions or exchanges from your fund and the amount of federal income tax withheld, if any. For those accounts that have cost basis information, Form 1099-B will show any gain or loss from the sale using the average cost method. NOTE: If your investment is in a money market fund, Form 1099-B will not apply to you.

Who Receives It: Shareholders who received tax-exempt distributions in 2007.

What It Shows: All tax-exempt distributions from your fund, which will help you determine what portion might be tax-exempt for state tax purposes. This form also includes the amount of income from the fund’s investment in specified private activity bonds that may be subject to the federal Alternative Minimum Tax (AMT).

Who Receives It: Shareholders who owned a tax-exempt fund in 2007 that is not state-specific.

What It Shows: A breakdown, by state, of the sources of your fund’s earnings and the percentage of total earnings they represent. This information will help you determine the income your fund earned in your state of residence. Also, your federal AMT percentage will be located on this insert.

Who Receives It: Shareholders who owned a fund which earned income from U.S. government obligations.

What It Shows: A breakdown, by category, of the portion of your fund’s income that was earned from U.S. government obligations.

Who Receives It: Shareholders who owned a fund which earned qualified dividend income.

What It Shows: A breakdown of the portion of your fund’s income that is attributable to qualified dividend income.