EATON VANCE RISK-MANAGED DIVERSIFIED EQUITY INCOME FUND 1 Issuer's name
Eaton Vance Risk-Managed Diversified Equity Income Fund
3 Name of contact for additional information4 Telephone No. of contact
Eaton Vance Management
6 Number and street (or P.O. box if mail is not delivered to street address) of contact
Two International Place
8 Date of action
9 Classification and description
12/31/20
Non-Taxable Return of Capital Distribution
10 | CUSIP number | 12 |
27829G106 | ETJ |
11 Serial number(s)
Ticker symbol
13 Account number(s)
Part II
Organizational Action Attach additional statements if needed. See back of form for additional questions.
14 Describe the organizational action and, if applicable, the date of the action or the date against which shareholders' ownership is measured for the action a Non-taxable return of capital distribution to shareholders. See attached schedule.
15 Describe the quantitative effect of the organizational action on the basis of the security in the hands of a U.S. taxpayer as an adjustment per
share or as a percentage of old basis a The total amount of non-taxable return of capital, on the attached schedule, represents a reduction in the shareholders' tax basis in their shares held.
16
Describe the calculation of the change in basis and the data that supports the calculation, such as the market values of securities and the valuation dates a The tax basis of the shareholders' shares is decreased by the per share amount on non-taxable return of capital on
attached schedule, multiplied by the number of shares the shareholder owns.
For Paperwork Reduction Act Notice, see the separate Instructions.
Cat. No. 37752P
Form 8937 (12-2017)
Form 8937 (12-2017)
Page 2
Part II
Organizational Action (continued)
17 List the applicable Internal Revenue Code section(s) and subsection(s) upon which the tax treatment is based a Persuant to IRC
Sec. 301(C)(1), the portion of a distribution which is a dividend (as defined in IRC Sec. 316), is includable in gross income. Persuant to IRC Sec. 301 (C)(2), the portion of a distribution which is not a dividend, shall be applied against and reduce the adjusted tax basis of the stock.
18 Can any resulting loss be recognized? a No loss will be recognized as a result of any non-taxable return of capital. A loss may be realized upon the disposition of the shares by the shareholder.
19
Provide any other information necessary to implement the adjustment, such as the reportable tax year a The information provided above
will be provided on the shareholder's 2020 1099-DIV statement in box 3.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
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Print your name a Jennifer Flynn
Title a Assistant Treasurer
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Preparer's signature
Date
PTIN
Preparer
Check if self-employedUse OnlyFirm's EIN aFirm's name
a
Firm's address a
Phone no.
Send Form 8937 (including accompanying statements) to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0054
Eaton Vance Risk Managed Diversified Equity Income Fund Fiscal Year Ended 12/31/2020
*FINAL*
Supplemental attachment to form 8937
Part 2, Box 14, 15 & 16:
Per Share
Record | Ex | Payable | ||||
Date | Date | Date | ||||
1/24/2020 | 1/23/2020 | 1/31/2020 | $ | 0.076000 | $ | 0.053136 |
2/21/2020 | 2/20/2020 | 2/28/2020 | $ | 0.076000 | $ | 0.053136 |
3/24/2020 | 3/23/2020 | 3/31/2020 | $ | 0.076000 | $ | 0.053136 |
4/23/2020 | 4/22/2020 | 4/30/2020 | $ | 0.076000 | $ | 0.053136 |
5/22/2020 | 5/21/2020 | 5/29/2020 | $ | 0.076000 | $ | 0.053136 |
6/23/2020 | 6/22/2020 | 6/30/2020 | $ | 0.076000 | $ | 0.053136 |
7/24/2020 | 7/23/2020 | 7/31/2020 | $ | 0.076000 | $ | 0.053136 |
8/24/2020 | 8/21/2020 | 8/31/2020 | $ | 0.076000 | $ | 0.053136 |
9/23/2020 | 9/22/2020 | 9/30/2020 | $ | 0.076000 | $ | 0.053136 |
10/23/2020 | 10/22/2020 | 10/30/2020 | $ | 0.076000 | $ | 0.053136 |
11/23/2020 | 11/20/2020 | 11/30/2020 | $ | 0.076000 | $ | 0.053136 |
12/24/2020 | 12/23/2020 | 12/31/2020 | $ | 0.076000 | $ | 0.053136 |
Nontaxable Return of Capital
Per Share Distribution
26-0343011
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Eaton Vance Risk-Managed Diversified Equity Income Fund published this content on 21 January 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 16 February 2021 11:12:09 UTC.
