Westchester Capital Partners, LLC (“WCP”) is a wholly owned subsidiary of Virtus Partners, Inc. (“VPI”) which is wholly owned by Virtus Investment Partners, Inc. (NYSE: VRTS) (“Virtus”). Virtus, a publicly traded firm, is singularly committed to the long-term success of individual and institutional investors, offering asset management through its affiliated managers and select subadvisers (see www.virtus.com). WCP, an investment adviser since 1996, provides investment advice as the general partner of Westchester Capital Hudson Valley Partners, L.P., a Delaware limited partnership (“HVP”), and the manager of Westchester Capital Master Trust, a Bermuda trust (the “Master Fund”), a master- feeder structure in which HVP acts as a feeder into the Master Fund (HVP and the Master Fund are collectively referred to as the “Funds”). WCP formerly served as the investment adviser to Westchester Capital Merger Fund Ltd. (“LTD”), the Cayman feeder fund to the Master Fund. As of December 31, 2022, the remaining investors in LTD redeemed and WCP made the decision to wind down and dissolve LTD. LTD was dissolved on November 29, 2023. The Funds engage in merger arbitrage and event-driven investing. Merger arbitrage is an investment approach designed to profit from the successful completion of transactions typically involving the common stock, preferred stock and, occasionally, warrants of companies, which are involved in publicly announced mergers, takeovers, tender offers, leveraged buyouts, spin-offs, liquidations and other types of corporate reorganizations. In pursuing this investment strategy, WCP will invest in the following types of securities on behalf of the Funds: equity securities of any kind, debt securities of any kind, warrants, rights, convertible securities, derivatives instruments

of any kind such as options, currency forwards and swaps, special purpose acquisition companies, foreign issues, investment company securities, including closed-end funds and exchange-traded funds, initial public offerings, preferred stock and other preferred securities, American depositary receipts (ADRs), real estate investment trusts (REITs), master limited partnerships (MLPs) and private investments. WCP tailors its advisory services to the specific investment objectives, policies and restrictions, if any, of each Fund as set forth in the relevant offering circular, placing memorandum, limited partnership agreement, investment management agreement and other governing documents pertaining to each Fund (collectively, the “Fund Documents”). Investment advice is provided in respect of each Fund, and not individually to investors in the Funds. Each Fund is subject to the investment restrictions described, if applicable, in its Fund Documents. In addition, WCP is an affiliate of Westchester Capital Management, LLC, a registered investment adviser (“Westchester”). Westchester serves as the subadviser to several affiliated mutual funds including The Merger Fund (“TMF”), The Merger Fund VL (“VL”), Virtus Westchester Event- Driven Fund (“EDF”), and Virtus Westchester Credit Event Fund (“CEF”). Westchester also serves as subadviser to unaffiliated mutual funds including the Principal Funds, Inc. – Global Multi-Strategy Fund (“PRIN”), JNL/Westchester Capital Event Driven Fund (“JNL”) and JNL Multi-Manager Alternative Fund (“JARB”). JNL and JARB are each a separate series of shares of JNL Series Trust. Roy D. Behren and Michael T. Shannon are Co-Presidents and Co-Chief Investment Officers of WCP and Westchester. As of December 31, 2023, WCP managed approximately $39,900,000 in client assets on a discretionary basis and did not manage any assets on a non-discretionary basis.