Eaton Vance Fund Reports Bylaw/Fiscal Year Change
Ticker: ETY · Form: 8-K · Filed: Oct 10, 2024 · CIK: 1340736
Sentiment: neutral
Topics: corporate-governance, filing-update, fund-administration
TL;DR
Eaton Vance fund changed its bylaws or fiscal year on Oct 10, 2024.
AI Summary
Eaton Vance Tax-Managed Diversified Equity Income Fund filed an 8-K on October 10, 2024, to report amendments to its articles of incorporation or bylaws, or a change in its fiscal year. The filing indicates a change in the fund's structure or reporting period, effective October 10, 2024.
Why It Matters
This filing signals a potential change in the operational or reporting structure of the Eaton Vance Tax-Managed Diversified Equity Income Fund, which could impact how investors receive information or how the fund is managed.
Risk Assessment
Risk Level: low — The filing is procedural and does not indicate any immediate financial distress or significant negative event for the fund.
Key Numbers
- 811-21832 — SEC File Number (Identifies the fund's filing with the SEC.)
- 20-5767064 — IRS Employer Identification No. (Tax identification number for the fund.)
Key Players & Entities
- Eaton Vance Tax-Managed Diversified Equity Income Fund (company) — Registrant
- October 10, 2024 (date) — Report Date
- Massachusetts (jurisdiction) — State of Incorporation
- One Post Office Square, Boston, MA 02109 (address) — Principal Executive Offices
FAQ
What specific amendments were made to the articles of incorporation or bylaws?
The filing does not specify the exact nature of the amendments, only that they occurred and are being reported under Item 5.03.
Was there a change in the fund's fiscal year end?
The filing indicates 'Change in Fiscal Year' as a possible item being reported, but does not explicitly state if the fiscal year end date (currently 1031) has changed.
What is the effective date of the reported changes?
The earliest event reported is dated October 10, 2024, and the filing is as of the same date.
What is the primary business of Eaton Vance Tax-Managed Diversified Equity Income Fund?
While not detailed in this specific 8-K, the name suggests it is an investment fund focused on diversified equity income with tax management strategies.
Are there any financial implications mentioned in this filing?
This filing pertains to corporate governance and reporting structure (Item 5.03) and does not contain information about the fund's financial performance or specific dollar amounts related to operations.
Filing Stats: 502 words · 2 min read · ~2 pages · Grade level 11.9 · Accepted 2024-10-10 16:09:02
Key Financial Figures
- $0.01 — Common Shares of Beneficial Interest, $0.01 par value ETY NYSE Indicate by chec
Filing Documents
- ety8k.htm (8-K) — 14KB
- exhibit503_ex99z503.htm (EX-5.03) — 4KB
- 0000940394-24-000994.txt ( ) — 19KB
03 Amendments to Articles of Incorporation or Bylaws; Change
Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year. On January 26, 2023, the Board of Trustees of the Fund (the “Board”) voted to exempt, on a going forward basis, all prior and, until further notice, new acquisitions of Fund shares that otherwise might be deemed “Control Share Acquisitions” under the Fund’s Amended and Restated By-Laws (the “By-Laws”) from the provisions of the By-Laws addressing “Control Share Acquisitions” (the “Control Share Provisions”). On October 10, 2024, the Board adopted Amendment No. 1 to the By-Laws to formally eliminate the Control Share Provisions and to make certain related conforming changes. A copy of Amendment No. 1 to the By-Laws is attached hereto as Exhibit 5.03 and incorporated by reference herein.
01 Financial Statements
Item 9.01 Financial Statements and Exhibits. (d) Exhibits. Exhibit Number Description 5.03 Amendment No. 1 to the Amended and Restated Bylaws of the Fund, effective as of October 10, 2024 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. EATON VANCE TAX-MANAGED DIVERSIFIED EQUITY INCOME FUND By: /s/ Deidre E. Walsh Name: Deidre E. Walsh Title: Vice President & Chief Legal Officer Date: October 10, 2024