EX-99.B(3) 3 d242822dex99b3.htm AMENDMENT NO. 2 TO THE AMENDED AND RESTATED BY-LAWS OF THE REGISTRANT Amendment No. 2 to the Amended and Restated By-Laws of the Registrant

AMENDMENT NO. 2

to

AMENDED & RESTATED

BY-LAWS

of

VIRTUS OPPORTUNITIES TRUST

A Delaware Statutory Trust

ARTICLE VIII

General Matters

1. Fiscal Year. The fiscal year of the Trust shall be fixed and refixed or changed from time to time by the Trustees.

Approved: November 17, 2011