Tender Offer - Niagara Income Opportunities Fund

Form Type: N-23C3A

Filing Date: 2025-05-29

Corporate Action: Tender-offer

Type: New

Accession Number: 000139834425010583

Filing Summary: Niagara Income Opportunities Fund announces a quarterly repurchase offer for its shareholders. The Fund intends to repurchase up to 5% of its outstanding shares at net asset value (NAV) as of the close of the New York Stock Exchange on the Repurchase Pricing Date, which is set for June 20, 2025. This offer begins on May 30, 2025, and is open until June 20, 2025, providing liquidity to shareholders since the shares are not traded on any organized market. Shareholders wishing to tender their shares must submit their requests before 4:00 p.m. Eastern Time on the deadline. The NAV of the Fund was reported at $10.20 per share as of May 23, 2025, but it is subject to fluctuation. Payments for repurchased shares will be completed within seven calendar days following the Repurchase Pricing Date without any fees being charged. The Fund reserves the right to suspend or modify the offer under specific circumstances, including regulatory constraints or market instability. Shareholders are advised to consult their tax advisers for potential tax implications from participating in the repurchase offer.