Legal Disclaimer

By accessing or using the NexGen website, you acknowledge that you have read, understand and agree to be legally bound by the terms and conditions provided below relating to the use of the website. If you do not agree with the terms and conditions of use, we request that you immediately discontinue your use and no longer access the NexGen website. As noted below, the information contained on the website, including the terms and conditions of use, will be changed from time to time without notice. Your continued use of the NexGen website following the posted changes will signify your acceptance to the amended terms and conditions of use.

Canadian Investors

This website and the communications contained in this site do not constitute an offer to sell or solicitations to buy any mutual fund or other product, service or information to any person in any jurisdiction where the offer or solicitation is not authorized or cannot legally be made. Securities of the NexGen Funds are qualified for sale in the provinces of British Columbia, Alberta, Ontario, Quebec, Newfoundland and Northwest Territories only. Prospective investors who are not resident in those provinces should consult with their advisors to determine if the NexGen Funds may be lawfully sold in their jurisdiction.

Tax case examples which refer to non-resident investors are for illustration purposes only and are limited to those residents of jurisdictions where the NexGen Funds may be lawfully sold.

NexGen

NexGen Financial Limited Partnership is an independent financial services firm founded in 2005 by James Hunter to develop value added investment solutions for financial advisors and their clients. The firm is focused on the creation of innovative investment products and services that meet the needs of Canadians seeking more tax efficient investment opportunities and greater control over the tax treatment of their investments. Managed by some of the industry’s strongest investment professionals, NexGen’s unique tax-centric product offerings are well positioned as attractive investment opportunities for Canadian investors looking to alleviate the tax costs associated with traditional mutual fund structures.

Use of NexGen website

This website and its contents have been established by NexGen. The contents and information contained in the website are for informational and educational purposes only and should not be construed as legal, tax or investment advice. Information contained in the website is believed to be accurate and reliable at the date of posting, however, NexGen cannot guarantee that such information is complete or accurate or that it will remain current. The information is subject to change without notice and NexGen cannot be held liable for the use of or reliance upon the information contained in the NexGen website.

NexGen Funds

Tax liabilities on investment income and capital gains earned by a mutual fund cannot be mitigated nor can they be fully managed in all circumstances. The risk increases the greater the investment return earned by the mutual fund. As a result, a mutual fund may be required to make taxable distributions to investors in a NexGen Tax Class for which a distribution or type of distribution is not optimal or in accordance with their tax preference. The tax efficiency of the Return of Capital Class and the Compound Growth Class is enhanced the greater the demand for the Capital Gains Class, Dividend Tax Credit Class and the Registered Fund Class.

The payment of distributions for Dividend Tax Class and the Return of Capital Class should not be confused with a mutual fund’s performance, rate of return or yield. If distributions paid by a mutual fund are greater than the performance of the fund, then your investment will decline. Distributions paid as a result of capital gains realized by a mutual fund and income and dividends earned by a fund are taxable in your hands in the year they are paid. For Return of Capital Class, your adjusted cost base will be reduced by the amount of any returns of capital. If your adjusted cost base goes below zero, then you will have to pay capital gains tax on the amount below zero.

Sales commissions, trailing commissions, management fees and expenses all may be associated with mutual fund investments. Please read the prospectus before investing. Mutual funds are not guaranteed, their values change frequently and past performance may not be repeated.

Use of Tables and Graphs

The rates of return, annual distribution rates and income components comprising a given distribution contained in the tax cases and reflected in certain graphs and tables are for illustrative purposes only utilizing various assumptions to demonstrate the importance of compound growth and the effects of taxation on a given investment. They are not intended to reflect, nor should they be interpreted, as an indication of future values or returns on investment in respect of any NexGen Fund.

Intellectual Property Rights

The NexGen website is protected by intellectual property laws, including applicable copyright, trademark and patent laws. As a result, you are not permitted to copy, distribute, modify, post or frame-in the website, including any software code, video or audio clips, text, graphics or logo except for your personal and non-commercial use or as otherwise permitted by NexGen in writing.

Bluefield Holdings Ltd., an affiliate of NexGen, has filed a patent application in respect of the NexGen Funds’ multi-class structure. That patent application, and all corresponding rights and obligations have been assigned to NexGen, entitling NexGen to use the multi-class structure as described in the patent application.

NexGen grants to you a non-exclusive, personal, non-transferable, non-sublicensable, limited and revocable right to access, use and display this website on any or other electronic display device of which you are the user. You agree to use the NexGen website only for lawful purposes and only for your personal and non-commercial use as outlined above. No other use of the website is authorized unless you have obtained our prior written consent.

Calculators

The calculators available on the NexGen website are for illustrative purposes only and are not guaranteed to be accurate or complete. The calculators are not intended to be, or construed as, financial, tax or investment advice.

Third Party Links

Links to third party websites contained in the NexGen website are for convenience only. NexGen has not reviewed or approved such sites and is not responsible for the content contained on such websites, including products and services. Linking to a third party website is at your own risk and NexGen is not responsible or liable for any damage suffered as a result of linking.

Confidentiality

The privacy and authenticity of any information or instructions communicated over the internet cannot be ensured by NexGen. NexGen discourages you from using e-mail for sending confidential or sensitive information. If you send e-mail (encrypted or not) to NexGen over the internet, you assume the risks of lack of confidentiality and NexGen will not be responsible or liable for any resulting loss or damage.

Forward Looking Information

Certain statements contained in the NexGen website may contain forward looking statements. These statements consist of views respecting future events or conditions, such as economic or market conditions or company performance, based on assumptions which may cause actual results to differ materially from those expressed by the forward looking statement. As a result, these statements would typically include words such as “anticipates, believes, intended or estimated. Factors which could cause such differences are numerous and could include economic, market and political conditions, regulation and changes in legislation, competition, demographics and technological change. NexGen disclaims any intention or obligation to update or revise any forward looking statements, whether as a result of new information, future developments or otherwise.

Disclaimer of Liability

The information contained in the NexGen website is provided on an “as is” basis, without any representations or warranties. NexGen expressly disclaims all express and implied warranties, including those relating to accuracy, timeliness, completeness and fitness for a particular purpose. NexGen assumes no responsibility for any loss of any nature or kind ( including direct, indirect, special, incidental, economic, consequential or punitive damages), in respect of or in connection with the use or inability to use the NexGen website or the information contained in the website. All information, unless otherwise expressly indicated, is unaudited and there is no representation that the financial information has been prepared in accordance with generally accepted accounting principles.

Termination of Use

NexGen may restrict, suspend or terminate your access to, and use of, all or any part of the NexGen website for any reason at any time in NexGen’s absolute discretion and without prior notice or liability.