Tender Offer - Lord Abbett Special Situations Income Fund

Form Type: N-23C3A

Filing Date: 2025-06-20

Corporate Action: Tender-offer

Type: New

Accession Number: 000093041325002013

Filing Summary: On June 20, 2025, Lord Abbett Corporate Opportunities Fund issued a notification of a quarterly repurchase offer for its shareholders. This offer allows shareholders to sell up to 5% of the aggregate number of Shares issued and outstanding. The repurchase offer aims to provide liquidity, as the Fund's shares are not redeemable daily and are not traded on stock exchanges. The offer period runs from June 20, 2025, to July 22, 2025, with repurchases occurring at the net asset value (NAV) determined on the Repurchase Pricing Date, expected to coincide with the Repurchase Request Deadline. The Fund will not charge a repurchase fee, but transaction fees may apply if shares are held through a financial intermediary. Shareholders must submit repurchase requests in accordance with the stipulated procedures and deadlines; if oversubscribed, shares will be repurchased on a pro-rata basis. Additionally, the document outlines various tax implications for shareholders participating in the offer and emphasizes that shareholders are not obligated to tender their shares.