BOULDER, Colo. --(BUSINESS WIRE)-- Boulder Growth & Income Fund, Inc. (NYSE: BIF) announced today that it has declared a distribution of $0.39223 per common share payable in cash on January 10, 2014 to holders of record on December 31, 2013 . In accordance with generally accepted accounting principles (“GAAP”), the dividend will consist of approximately $0.39223 per share of long-term capital gain. The timing and character of distributions for federal income tax purposes are determined in accordance with income tax regulations which may differ from GAAP. As such, all or a portion of this distribution may be reportable as taxable income on your 2013 federal income tax return. The final tax character of any distribution declared in 2013 will be determined in January 2014 and reported to you on IRS Form 1099-DIV. The Fund is expected to trade ex-dividend on December 26, 2013 . For more information on the Fund, please visit us on the web at www.boulderfunds.net . Fund Administrative Services, LLC Brandon Krinhop , 303-449-0426 Source: Boulder Growth & Income Fund, Inc.
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