0001398344-22-021218.txt : 20221102 0001398344-22-021218.hdr.sgml : 20221102 20221102113806 ACCESSION NUMBER: 0001398344-22-021218 CONFORMED SUBMISSION TYPE: 424B3 PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221102 DATE AS OF CHANGE: 20221102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wildermuth Fund CENTRAL INDEX KEY: 0001586009 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 424B3 SEC ACT: 1933 Act SEC FILE NUMBER: 333-191152 FILM NUMBER: 221352857 BUSINESS ADDRESS: STREET 1: 818 A1A HWY N STREET 2: SUITE 301 CITY: PONTE VEDRA BEACH STATE: FL ZIP: 32082 BUSINESS PHONE: (678) 222-1100 MAIL ADDRESS: STREET 1: 818 A1A HWY N STREET 2: SUITE 301 CITY: PONTE VEDRA BEACH STATE: FL ZIP: 32082 FORMER COMPANY: FORMER CONFORMED NAME: Wildermuth Endowment Fund DATE OF NAME CHANGE: 20180905 FORMER COMPANY: FORMER CONFORMED NAME: Wildermuth Endowment Strategy Fund DATE OF NAME CHANGE: 20130905 424B3 1 fp0080614-1_424b3.htm

Wildermuth Fund

Supplement dated October 18, 2022, to the Wildermuth Fund Class A Shares and Class C Shares

prospectus and the Class I Shares prospectus, each dated July 29, 2022

and to the Statement of Additional Information (“SAI”) of the Class A, Class C and Class I Shares of the

Wildermuth Fund dated July 29, 2022

As of (or around) October 15, 2022, the Wildermuth Fund no longer qualifies as a regulated investment company (”RIC”) under Subchapter M of the Internal Revenue Code for the 2022 taxable year. Therefore, the Fund’s taxable income will be subject to tax at corporate rates without any deduction for distributions to shareholders. In addition, distributions generally will be taxable as ordinary income to shareholders to the extent of the Fund’s current or accumulated earnings and profits. If the shareholder has held the Fund’s shares for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date, such dividends will generally be eligible to be treated as qualified dividend income, which is generally taxed at a maximum federal income tax rate of 20%. Any so-called “return of capital” dividends (dividends that are not paid from the Fund’s current or accumulated earnings and profits) are generally not taxable but do reduce the shareholder’s tax basis in the Fund shares. If the shareholder’s tax basis has been reduced to zero or below, such distributions are taxable. The tax consequences described above will apply for 2022 and any future year in which the Fund does not qualify as a RIC.

The Fund may seek to requalify as a RIC in future tax years. If the Fund requalifies as a RIC, the Fund could be required to recognize unrealized gains, pay taxes, and make distributions (which could be subject to interest charges) before requalifying for taxation as a RIC.

Shareholders should consult their own tax advisors regarding any appliable tax consequences that may result from holding the Fund.

Investors Should Retain This Supplement for Future Reference