485BPOS 1 d485bpos.htm 485B POS FILING 485B POS Filing

As filed with the Securities and Exchange Commission on March 12, 2004

File Nos. 33-12113

811-5028

 

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

 

FORM N-1A

 

 

Registration Statement Under the Securities Act of 1933

    x  

Post-Effective Amendment No. 92

    x  
and       
Registration Statement Under the Investment Company Act of 1940    x  
Amendment No. 107    x  

 

PIMCO FUNDS: Pacific Investment Management Series

(Exact Name of Registrant as Specified in Charter)

 

840 Newport Center Drive

Newport Beach, California 92660

(Address of Principal Executive Offices) (Zip Code)

 

Registrant’s Telephone Number, including area code:

(949) 720-6533

 

Robert W. Helm, Esq.

Dechert LLP

1775 I Street, N.W.

Washington, D.C. 20006

  

R. Wesley Burns

Pacific Investment Management Company

840 Newport Center Drive

Newport Beach, California 92660

(Name and Address of Agent for Service)

 

It is proposed that this filing will become effective (check appropriate box):

 

x  Immediately upon filing pursuant to paragraph (b)

   

¨   On (date) pursuant to paragraph (b)

¨   60 days after filing pursuant to paragraph (a)(1)

   

¨   On (date) pursuant to paragraph (a)(1)

¨   75 days after filing pursuant to paragraph (a)(2)

   

¨   On (date) pursuant to paragraph (a)(2) of Rule 485

 

If appropriate, check the following box:

 

This post-effective amendment designates a new effective date for a previously-filed post-effective amendment.

 

EXPLANATORY NOTE

 

This Amendment to the Registration Statement of PIMCO Funds: Pacific Investment Management Series (the “Trust”) on Form N-1A (File No. 33-12113) is being filed to provide interim financial statements required by Rule 3-18(c) of Regulation S-X for the following prospectuses, each of which is incorporated herein by reference: (i) the prospectus dated December 3, 2003 for Class A, B and C shares of the PIMCO Total Return Fund, which was filed pursuant to Rule 485(b) on December 3, 2003; (ii) the “Class R Prospectus” dated December 3, 2003 for the Class R shares of the Short-Term, Low Duration, Total Return, Foreign Bond, High Yield, Real Return, and StocksPLUS Funds, which was filed pursuant to Rule 485(b) on December 3, 2003; and (iii) the prospectus dated December 3, 2003 and supplemented December 31, 2003 for Institutional and Administrative Class shares of the Total Return, Total Return II and Total Return III Funds, which was filed pursuant to Rule 485(b) on December 3, 2003.

 

This Amendment does not affect the following prospectuses, each of which is incorporated herein by reference to the noted filing: (i) the “Class A, B and C Prospectus” dated July 31, 2003 (as supplemented December 22, 2003) for Class A, B and C shares of certain Funds, which was filed pursuant to Rule 497 on December 22, 2003; (ii) the “Class D Prospectus” dated July 31, 2003 (as supplemented December 22, 2003) for Class D shares of certain Funds, which was filed pursuant to Rule 497 on December 22, 2003; (iii) the “Municipal Bond Prospectus” dated July 31, 2003 for Class A, B and C shares of the Municipal Bond Fund, Class A and C shares of the Short Duration Municipal Income Fund and Class A shares of the California Intermediate Municipal Bond, California Municipal Bond and New York Municipal Bond Funds, which was filed pursuant to Rule 485(b) on July 31, 2003; (iv) the “Class D Municipal Bond Prospectus” dated July 31, 2003 for Class D shares of the California Intermediate Municipal Bond, California Municipal Bond, Municipal Bond, New York Municipal Bond and Short Duration Municipal Income Funds, which was filed pursuant to Rule 485(b) on July 31, 2003; (v) the prospectus dated February 9, 2004 for the Class D shares of the Global Bond Fund, which was filed pursuant to Rule 485(b) on February 9, 2004; (vi) the prospectus dated October 31, 2003 for the Class A, B and C shares of the All Asset, CommodityRealReturn Strategy, International StocksPLUS TR Strategy, Real Return, RealEstateRealReturn Strategy, StocksPLUS and StocksPLUS Total Return Funds, which was filed pursuant to Rule 485(b) on October 31, 2003; (vii) the prospectus dated October 31, 2003 for the Class D shares of the All Asset, CommodityRealReturn Strategy, International StocksPLUS TR Strategy, Real Return, RealEstateRealReturn Strategy, StocksPLUS and StocksPLUS Total Return Funds, which was filed pursuant to Rule 485(b) on October 31, 2003; (viii) the prospectus dated July 31, 2003 for Class R shares of certain Funds, which was filed pursuant to Rule 485(b) on July 31, 2003; (ix) the prospectus dated December 31, 2003 for Institutional and Administrative Class shares of certain Funds, which was filed pursuant to Rule 497 on December 31, 2003; (x) the “Strategic Markets Prospectus” dated December 31, 2003 for Institutional and Administrative Class shares of certain Funds, which was filed pursuant to Rule 497 on December 31, 2003; (xi) the prospectus dated July 31, 2003 for Institutional Class and Administrative Class shares of the Liquid Assets Fund, which was filed pursuant to Rule 485(b) on July 31, 2003; (xii) the “Advisor Class Prospectus” dated July 31, 2003 for Advisor Class shares of certain Funds, which was filed pursuant to Rule 485(b) on July 31, 2003; and (xiii) the prospectuses for Institutional and Administrative Classes and Class A, B, C, D and R shares of the PIMCO Foreign Bond Fund (Unhedged), which was filed pursuant to Rule 485(a) on February 13, 2004. This Amendment does not affect the Statement of Additional Information dated February 9, 2004 or the Shareholders’ Guide dated January 26, 2004.

PIMCO FUNDS: PACIFIC INVESTMENT MANAGEMENT SERIES

 

Supplement Dated March 12, 2004 to the

Prospectus for Institutional and Administrative Class Shares of the Total Return Funds Dated December 3, 2003 and December 31, 2003

 

The following information supplements the Financial Highlights table on page 31 of the prospectus with information from the Funds’ semi-annual period ended September 30, 2003. The information for the semi-annual period is unaudited, and is included in the Trust’s semi-annual report to shareholders.

 

Period Ended

   Net Asset
Value
Beginning
of Period
   Net
Invest-
ment
Income
(Loss)(a)
   Net Realized
and
Unrealized
Gain (Loss)
on
Investments(a)
   Total
Income
(Loss)
from
Investment
Operations
   Dividends
from Net
Investment
Income
   Distributions
from Net
Realized
Capital
Gains
   Tax
Basis
Return
of
Capital
   Total
Distribu-
tions
   Net
Asset
Value
End of
Period
   Total
Return
   Net Assets
End of
Period
(000’s)
   Ratio of
Net
Expenses
to Average
Net Assets
   Ratio of
Net
Investment
Income to
Average
Net Assets
     Portfolio
Turnover
Rate
  

Total Return Fund

Institutional Class

09/30/2003+

   $10.79   $0.17   $0.11   $0.28   $(0.18)   $0.00   $0.00   $(0.18)   $10.89   2.64%   $41,794,571   0.43%*   2.64 %*   140 %

Administrative Class

09/30/2003+

   $10.79   $0.15   $0.12   $0.27   $(0.17)   $0.00   $0.00   $(0.17)   $10.89   2.51%   $15,993,300   0.68%*   2.51 %*   140 %

Total Return Fund II

Institutional Class

09/30/2003+

   $10.36   $0.13   $0.13   $0.26   $(0.15)   $0.00   $0.00   $(0.15)   $10.47   2.48%   $2,267,709   0.50%*   2.41 %*   159 %

Administrative Class

09/30/2003+

   $10.36   $0.11   $0.13   $0.24   $(0.13)   $0.00   $0.00   $(0.13)   $10.47   2.36%   $122,569   0.75%*   2.17 %*   159 %

Total Return Fund III

Institutional Class

09/30/2003+

   $9.57   $0.15   $0.11   $0.26   $(0.16)   $0.00   $0.00   $(0.16)   $9.67   2.77%   $1,164,112   0.50%*   3.13 %*   88 %

Administrative Class

09/30/2003+

   $9.57   $0.14   $0.11   $0.25   $(0.15)   $0.00   $0.00   $(0.15)   $9.67   2.64%   $4,748   0.75%*   2.89 %*   88 %

 

  +   Unaudited.

 

  *   Annualized.

 

  (a)   Per share amounts based on average number of shares outstanding during the period.

 

Investors Should Retain This Supplement For Future Reference

PIMCO FUNDS: PACIFIC INVESTMENT MANAGEMENT SERIES

 

Supplement Dated March 12, 2004 to the

Prospectus for Class A, B and C Shares of the Total Return Fund Dated December 3, 2003

 

The following information supplements the Financial Highlights table on page 42 of the prospectus with information from the Fund’s semi-annual period ended September 30, 2003. The information for the semi-annual period is unaudited, and is included in the Trust’s semi-annual report to shareholders.

 

Period Ended

   Net Asset
Value
Beginning
of Period
   Net
Invest-
ment
Income
(Loss)(a)
   Net Realized
and
Unrealized
Gain (Loss)
on
Investments(a)
   Total
Income
(Loss)
from
Investment
Operations
   Dividends
from Net
Investment
Income
     Distributions
from Net
Realized
Capital
Gains
   Tax Basis
Return of
Capital
   Total
Distribu-
tions
     Net
Asset
Value
End of
Period
   Total
Return
     Net Assets
End of
Period
(000’s)
   Ratio of
Net
Expenses
to Average
Net Assets
     Ratio of
Net
Investment
Income to
Average
Net Assets
     Portfolio
Turnover
Rate
  

Total Return Fund

Class A

09/30/2003+

   $ 10.79   $ 0.14   $ 0.12   $ 0.26   $ (0.16 )   $ 0.00   $ 0.00   $ (0.16 )   $ 10.89   2.40 %   $ 8,307,879   0.90 %*   2.59 %*   140 %

Class B

09/30/2003+

   $ 10.79   $ 0.10   $ 0.12   $ 0.22   $ (0.12 )   $ 0.00   $ 0.00   $ (0.12 )   $ 10.89   2.02 %   $ 2,634,940   1.65 %*   1.84 %*   140 %

Class C

09/30/2003+

   $ 10.79   $ 0.10   $ 0.12   $ 0.22   $ (0.12 )   $ 0.00   $ 0.00   $ (0.12 )   $ 10.89   2.02 %   $ 3,273,267   1.65 %*   1.84 %*   140 %

 

  +   Unaudited.

 

  *   Annualized.

 

  (a)   Per share amounts based on average number of shares outstanding during the period.

 

Investors Should Retain This Supplement For Future Reference

PIMCO FUNDS: PACIFIC INVESTMENT MANAGEMENT SERIES

 

Supplement Dated March 12, 2004 to the

Prospectus for Class R Shares Dated December 3, 2003

 

The following information supplements the Financial Highlights table on page 36 of the prospectus with information from the Funds’ semi-annual period ended September 30, 2003. The information for the semi-annual period is unaudited, and is included in the Trust’s semi-annual report to shareholders.

 

Period Ended

   Net Asset
Value
Beginning
of Period
   Net
Investment
Income
(Loss)(a)
   Net Realized
and
Unrealized
Gain (Loss)
on
Investments(a)
     Total
Income
(Loss)
from
Investment
Operations
   Dividends
from Net
Investment
Income
     Distribu-
tions
from Net
Realized
Capital
Gains
   Tax Basis
Return of
Capital
   Total
Distribu-
tions
     Net
Asset
Value
End of
Period
   Total
Return
     Net
Assets
End of
Period
(000’s)
   Ratio of
Net
Expenses
to Average
Net Assets
     Ratio of
Net
Investment
Income to
Average
Net Assets
     Portfolio
Turnover
Rate
  

Foreign Bond Fund

09/30/2003+

   $ 10.70   $ 0.12   $ (0.04 )   $ 0.08   $ (0.13 )   $ 0.00   $ 0.00   $ (0.13 )   $ 10.65   0.79 %   $ 10   1.20 %*   2.31 %*   392 %

High Yield Fund

09/30/2003+

   $ 8.90   $ 0.31   $ 0.53     $ 0.84   $ (0.32 )   $ 0.00   $ 0.00   $ (0.32 )   $ 9.42   9.52 %   $ 114   1.15 %*   6.70 %*   61 %

Low Duration Fund

09/30/2003+

   $ 10.33   $ 0.06   $ 0.04     $ 0.10   $ (0.10 )   $ 0.00   $ 0.00   $ (0.10 )   $ 10.33   0.97 %   $ 95   1.15 %*   1.19 %*   161 %

Real Return Fund

09/30/2003+

   $ 11.42   $ 0.10   $ 0.38     $ 0.48   $ (0.21 )   $ 0.00   $ 0.00   $ (0.21 )   $ 11.69   4.20 %   $ 2,816   1.16 %*(b)   1.77 %*   150 %

Short-Term Fund

09/30/2003+

   $ 10.04   $ 0.04   $ 0.04     $ 0.08   $ (0.06 )   $ 0.00   $ 0.00   $ (0.06 )   $ 10.06   0.80 %   $ 42   1.15 %*   0.81 %*   112 %

StocksPLUS Fund

09/30/2003+

   $ 7.71   $ 0.97   $ 0.40     $ 1.37   $ (0.12 )   $ 0.00   $ 0.00   $ (0.12 )   $ 8.96   17.77 %   $ 11   1.30 %*   22.08 %*   119 %

Total Return Fund

09/30/2003+

   $ 10.79   $ 0.12   $ 0.12     $ 0.24   $ (0.14 )   $ 0.00   $ 0.00   $ (0.14 )   $ 10.89   2.25 %   $ 14,587   1.15 %*   2.20 %*   140 %

 

  +   Unaudited.

 

  *   Annualized.

 

  (a)   Per share amounts based on average number of shares outstanding during the period.

 

  (b)   Ratio of expenses to average net assets excluding interest expense is 1.15%.

 

Investors Should Retain This Supplement For Future Reference

PART C. OTHER INFORMATION

 

Item 23.

  

Exhibits

(a)  

(1)

   Declaration of Trust of Registrant/7/
   

(2)

   Form of Amendment to Declaration of Trust/16/
   

(3)

   Form of Amended and Restated Declaration of Trust/21/
   

(4)

   Form of Amended and Restated Establishment and Designation of Series of Shares of Beneficial Interest/8/
   

(5)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the Long Duration Fund/11/
   

(6)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the Convertible Bond Fund/12/
   

(7)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the Low Duration Municipal Bond, California Intermediate Municipal Bond and New York Intermediate Municipal Bond Funds/15/
   

(8)

   Form of Establishment and Designation of Classes J and Class K/16/
   

(9)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the Loan Obligation Fund/16/
   

(10)

   Form of Amended Designation of Series Relating to the Short Duration Municipal Income Fund/16/
   

(11)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO Private Account Portfolios/17/
   

(12)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the Real Return Bond Portfolio/17/
   

(13)

   Form of Amended Designation of Series Relating to the U.S. Government Sector, U.S. Government Sector II, Mortgage, Mortgage II, Investment Grade Corporate, Select Investment, High Yield, International and Emerging Markets Portfolios/17/
   

(14)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the Investment Grade Corporate Bond Fund/19/

   

(15)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO California Municipal Bond Fund and PIMCO Short-Term Emerging Markets Portfolio/20/
   

(16)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO European Convertible Fund/23/
   

(17)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO Asset-Backed Securities Portfolio and PIMCO Asset-Backed Securities Portfolio II/23/
   

(18)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the Real Return Fund II and Real Return Asset Fund/25/
   

(19)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO All Asset Fund, PIMCO CommodityRealReturn Strategy Fund and PIMCO StocksPLUS Total Return Fund/28/
   

(20)

   Form of Establishment and Designation of Advisor Class and Class R/29/
   

(21)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO All Asset Fund/30/
   

(22)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO Diversified Income Fund/30/
   

(23)

   Form of Establishment and Designation of Additional Classes of Shares of Beneficial Interest Relating to the StocksPLUS Total Return Fund/31/
   

(24)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO All Asset All Authority Fund, PIMCO European StocksPLUS TR Strategy Fund, PIMCO Far East (ex-Japan) StocksPLUS TR Strategy Fund, PIMCO International StocksPLUS TR Strategy Fund, PIMCO Japanese StocksPLUS TR Strategy Fund, PIMCO RealEstateRealReturn Strategy Fund, PIMCO StocksPLUS Municipal-Backed Fund and PIMCO StocksPLUS Short Strategy Fund/32/
   

(25)

   Form of Establishment and Designation of Series of Shares of Beneficial Interest Relating to the PIMCO Foreign Bond Fund (Unhedged)/34/
        (b)  

Form of By-laws of Registrant/7/

        (c)  

Not applicable

        (d)  

(1)

   Form of Investment Advisory Contract/7/

   

(2)

   Form of Amendment to the Investment Advisory Contract/7/
   

(3)

   Form of Supplement to the Investment Advisory Contract Relating to the StocksPLUS Short Strategy Fund/2/
   

(4)

   Form of Supplement to the Investment Advisory Contract Relating to the Balanced Fund/3/
   

(5)

   Form of Supplement to the Investment Advisory Contract Relating to the Global Bond Fund II/5/
   

(6)

   Form of Supplement to the Investment Advisory Contract Relating to the Real Return Bond Fund/5/
   

(7)

   Form of Supplement to the Investment Advisory Contract Relating to the Low Duration Mortgage Fund, Total Return Mortgage Fund, Emerging Markets Bond Fund, and Emerging Markets Bond Fund II/6/
   

(8)

   Form of Supplement to the Investment Advisory Contract Relating to the Municipal Bond Fund /9/
   

(9)

   Form of Supplement to the Investment Advisory Contract Relating to the Long Duration Fund/11/
   

(10)

   Form of Supplement to the Investment Advisory Contract Relating to the Convertible Fund/13/
   

(11)

   Form of Supplement to the Investment Advisory Contract Relating to the Low Duration Municipal Bond, California Intermediate Municipal Bond and New York Municipal Bond Funds/15/
   

(12)

   Form of Supplement to the Investment Advisory Contract Relating to the PIMCO Private Account Portfolios/17/
   

(13)

   Form of Investment Advisory Contract/20/
   

(14)

   Form of Supplement to the Investment Advisory Contract Relating to the PIMCO California Municipal Bond Fund and PIMCO Short-Term Emerging Markets Portfolio/20/
   

(15)

   Form of Supplement to the Investment Advisory Contract Relating to the Loan Obligation Fund/21/
   

(16)

   Form of Supplement to the Investment Advisory Contract Relating to the PIMCO European Convertible Fund/23/

     

(17)

   Form of Supplement to the Investment Advisory Contract Relating to the PIMCO Asset-Backed Securities Portfolio and PIMCO Asset-Backed Securities Portfolio II/23/
     

(18)

   Form of Supplement to the Investment Advisory Contract Relating to the Real Return Fund II and Real Return Asset Fund/25/
     

(19)

   Form of Supplement to Investment Advisory Contract Relating to the PIMCO All Asset Fund, PIMCO CommodityRealReturn Strategy Fund and PIMCO StocksPLUS Total Return Fund/28/
     

(20)

   Form of Asset Allocation Sub-Advisory Agreement Relating to the PIMCO All Asset Fund/28/
     

(21)

   Form of Supplement to the Investment Advisory Contract Relating to the PIMCO Diversified Income Fund/30/
     

(22)

   Form of Amended and Restated Investment Advisory Contract/32/
     

(23)

   Form of Asset Allocation Sub-Advisory Agreement Relating to the PIMCO All Asset All Authority Fund/33/
     

(24)

   Form of Supplement to the Amended and Restated Investment Advisory Contract Relating to the PIMCO Foreign Bond Fund (Unhedged)/34/
        (e )  

(1)

   Form of Amended and Restated Distribution Contract/14/
     

(2)

   Form of Supplement to the Amended and Restated Distribution Contract Relating to the Low Duration Municipal Bond, California Intermediate Municipal Bond and New York Intermediate Municipal Bond Funds/15/
     

(3)

   Form of Japan Dealer Sales Contract/14/
     

(4)

   Form of Supplement to the Amended and Restated Distribution Contract Relating to the PIMCO Private Account Portfolios/17/
     

(5)

   Form of Distribution Contract/21/
     

(6)

   Form of Supplement to the Distribution Contract Relating to PIMCO California Municipal Bond Fund and PIMCO Short-Term Emerging Markets Portfolio/21/
     

(7)

   Form of Supplement to the Distribution Contract Relating to PIMCO European Convertible Fund/23/

   

(8)

   Form of Supplement to the Distribution Contract Relating to the PIMCO Asset-Backed Securities Portfolio and PIMCO Asset-Backed Securities Portfolio II/23/
   

(9)

   Form of Supplement to the Distribution Contract Relating to the Real Return Fund II and Real Return Asset Fund /25/
   

(10)

   Form of Supplement to the Distribution Contract Relating to the PIMCO All Asset Fund, PIMCO CommodityRealReturn Strategy Fund and PIMCO StocksPLUS Total Return Fund/28/
   

(11)

   Form of Distribution Contract/29/
   

(12)

   Form of Supplement to the Distribution Contract Relating to the PIMCO Diversified Income Fund/30/
   

(13)

   Form of Supplement to the Distribution Contract Relating to the PIMCO All Asset All Authority Fund, PIMCO European StocksPLUS TR Strategy Fund, PIMCO Far East (ex-Japan) StocksPLUS TR Strategy Fund, PIMCO International StocksPLUS TR Strategy Fund, PIMCO Japanese StocksPLUS TR Strategy Fund, PIMCO RealEstateRealReturn Strategy Fund, PIMCO StocksPLUS Municipal-Backed Fund and PIMCO StocksPLUS Short Strategy Fund/32/
   

(14)

   Form of Supplement to the Distribution Contract Relating to the PIMCO Foreign Bond Fund (Unhedged)/34/
        (f)  

Not applicable

        (g)  

Form of Custody and Investment Accounting Agreement /14/

        (h)  

(1)

   Form of Amended and Restated Administration Agreement /9/
   

(2)

   Form of Supplement to the Amended and Restated Administration Agreement Relating to the Long Duration Fund/11/
   

(3)

   Form of Supplement to the Amended and Restated Administration Agreement Relating to the Convertible Bond Fund/13/
   

(4)

   Form of Supplement to the Amended and Restated Administration Agreement Relating to Class J and Class K Shares/14/
   

(5)

   Form of Supplement to the Amended and Restated Administration Agreement Relating to the Low Duration Municipal Bond, California Intermediate Municipal Bond and New York Intermediate Municipal Bond Funds/15/
   

(6)

   Form of Supplement to the Amended and Restated Administration Agreement Relating to the PIMCO Private Account Portfolios/17/

   

(7)

   Form of Second Amended and Restated Administration Agreement/21/
   

(8)

   Form of Supplement to the Second Amended and Restated Administration Agreement Relating to the PIMCO California Municipal Bond Fund and PIMCO Short-Term Emerging Markets Portfolio/21/
   

(9)

   Form of Supplement to the Second Amended and Restated Administration Agreement Relating to the Loan Obligation Fund/21/
   

(10)

   Form of Supplement to the Second Amended and Restated Administration Agreement Relating to the PIMCO European Convertible Fund/23/
   

(11)

   Form of Supplement to the Second Amended and Restated Administration Agreement Relating to the PIMCO Asset-Backed Securities Portfolio and PIMCO Asset-Backed Securities Portfolio II/23/
   

(12)

   Form of Supplement to the Second Amended and Restated Administration Agreement Relating to the Real Return Fund II and Real Return Asset Fund /25/
   

(13)

   Form of Supplement to the Second Amended and Restated Administration Agreement Relating to the PIMCO All Asset Fund, PIMCO CommodityRealReturn Strategy Fund and PIMCO StocksPLUS Total Return Fund/28/
   

(14)

   Form of Supplement to the Second Amended and Restated Administration Agreement Relating to the PIMCO Diversified Income Fund/30/
   

(15)

   Form of Restated Second Amended and Restated Administration Agreement/32/
   

(16)

   Form of Supplement to the Restated Second Amended and Restated Administration Agreement Relating to the PIMCO Foreign Bond Fund (Unhedged)/34/
   

(17)

   Form of Shareholder Servicing Agreement/9/
   

(18)

   Form of Transfer Agency Agreement/7/
   

(19)

   Form of Transfer Agency Agreement with Shareholder Services, Inc./1/
        (i)  

Opinion and Consent of Counsel/31/

        (j)  

Consent of PricewaterhouseCoopers LLP/31/

        (k )  

Not applicable

        (l )  

Not applicable

        (m )  

(1)

  

Form of Distribution and Servicing Plan for Class A Shares/4/

     

(2)

  

Form of Distribution and Servicing Plan for Class B Shares/4/

     

(3)

  

Form of Distribution and Servicing Plan for Class C Shares/4/

     

(4)

  

Form of Amended and Restated Distribution Plan for Administrative Class Shares/7/

     

(5)

  

Form of Amended and Restated Administrative Services Plan for Administrative Class Shares/7/

     

(6)

  

Form of Distribution and Servicing Plan for Class J Shares/14/

     

(7)

  

Form of Distribution and Servicing Plan for Class K Shares/14/

     

(8)

   Form of Distribution and Servicing Plan for Class C Shares of the Short Duration Municipal Income Fund/27/
     

(9)

  

Form of Administrative Services Plan for Advisor Class Shares/29/

     

(10)

  

Form of Distribution Plan for Advisor Class Shares/29/

     

(11)

  

Form of Distribution and Services Plan for Class R Shares/29/

        (n )  

(1)

  

Form of Amended and Restated Multi-Class Plan adopted pursuant to Rule 18f-3/14/

     

(2)

  

Form of Second Amended and Restated Multi-Class Plan adopted pursuant to Rule 18f-3/25/

     

(3)

  

Form of Third Amended and Restated Multi-Class Plan adopted pursuant to Rule 18f-3/29/

     

(4)

  

Form of Fourth Amended and Restated Multi-Class Plan adopted pursuant to Rule 18f-3/29/

        (p )  

(1)

  

Form of Code of Ethics for the Registrant/21/

     

(2)

  

Form of Code of Ethics for PIMCO/21/

     

(3)

  

Form of Code of Ethics for PIMCO Advisors Distributors LLC/22/

*       Form of Power of Attorney/21/
/1/   Filed with Post Effective Amendment No. 33 to the Registration Statement of PIMCO Advisors Funds (File No. 2-87203) on November 30, 1995, and incorporated by reference herein.
/2/   Filed with Post-Effective Amendment No. 27 on January 16, 1996, and incorporated by reference herein.
/3/   Filed with Post-Effective Amendment No. 28 on April 1, 1996, and incorporated by reference herein.
/4/   Filed with Registration Statement on Form N-14 (File No. 333-12871) on September 27, 1996, and incorporated by reference herein.
/5/   Filed with Post Effective Amendment No. 33 on January 13, 1997, and incorporated by reference herein.
/6/   Filed with Post-Effective Amendment No. 36 on July 11, 1997, and incorporated by reference herein.
/7/   Filed with Post-Effective Amendment No. 37 on November 17, 1997, and incorporated by reference herein.
/8/   Filed with Post-Effective Amendment No. 39 on January 15, 1998, and incorporated by reference herein.
/9/   Filed with Post-Effective Amendment No. 40 on March 13, 1998, and incorporated by reference herein.
/10/   Filed with Post-Effective Amendment No. 41 on July 31, 1998, and incorporated by reference herein.
/11/   Filed with Post-Effective Amendment No. 42 on September 11, 1998, and incorporated by reference herein.
/12/   Filed with Post-Effective Amendment No. 43 on January 15, 1999, and incorporated by reference herein.
/13/   Filed with Post-Effective Amendment No. 44 on April 2, 1999, and incorporated by reference herein.
/14/   Filed with Post-Effective Amendment No. 45 on May 26, 1999, and incorporated by reference herein.

 

/15/   Filed with Post-Effective Amendment No. 46 on June 17, 1999, and incorporated by reference herein.
/16/   Filed with Post-Effective Amendment No. 50 on October 1, 1999, and incorporated by reference herein.
/17/   Filed with Amendment No. 55 to the Registration Statement under the Investment Company Act of 1940 on October 8, 1999, and incorporated by reference herein.
/18/   Filed with Post-Effective Amendment No. 51 on October 22, 1999, and incorporated by reference herein.
/19/   Filed with Post-Effective Amendment No. 52 on December 15, 1999, and incorporated by reference herein.
/20/   Filed with Amendment No. 61 to the Registration Statement under the Investment Company Act of 1940 on May 16, 2000, and incorporated by reference herein.
/21/   Filed with Post-Effective Amendment No. 54 on May 18, 2000, and incorporated by reference herein.
/22/   Filed with Post-Effective Amendment No. 55 on August 1, 2000, and incorporated by reference herein.
/23/   Filed with Post-Effective Amendment No. 57 on August 31, 2000, and incorporated by reference herein.
/24/   Filed with Post-Effective Amendment No. 58 on September 29, 2000, and incorporated by reference herein.
/25/   Filed with Post-Effective Amendment No. 60 on May 17, 2001, and incorporated by reference herein.
/26/   Filed with Post-Effective Amendment No. 61 on July 31, 2001, and incorporated by reference herein.
/27/   Filed with Post-Effective Amendment No. 65 on April 1, 2002, and incorporated by reference herein.
/28/   Filed with Post-Effective Amendment No. 68 on June 28, 2002, and incorporated by reference herein.
/29/   Filed with Post-Effective Amendment No. 74 on December 30, 2002, and incorporated by reference herein.

/30/   Filed with Post-Effective Amendment No. 78 on June 30, 2003, and incorporated by reference herein.
/31/   Filed with Post-Effective Amendment No. 81 on July 31, 2003, and incorporated by reference herein.
/32/   Filed with Post-Effective Amendment No. 85 on September 30, 2003, and incorporated by reference herein.
/33/   Filed with Post-Effective Amendment No. 86 on October 21, 2003, and incorporated by reference herein.
/34/   To be filed by amendment.

 

Item 24.   Persons Controlled by or Under Common Control With Registrant

 

No person is controlled by or under common control with the Registrant.

 

Item 25.   Indemnification

 

Reference is made to Article IV of the Registrant’s Declaration of Trust, which was filed with the Registrant’s initial Registration Statement.

 

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to trustees, officers and controlling persons of the Registrant by the Registrant pursuant to the Declaration of Trust or otherwise, the Registrant is aware that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Act and, public policy as expressed in the Act and, therefore, is unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by trustees, officers or controlling persons of the Registrant in connection with the successful defense of any act, suit or proceeding) is asserted by such trustees, officers or controlling persons in connection with the shares being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issues.

 

Item 26.   Business and Other Connections of Investment Adviser

 

The directors and officers of PIMCO and their business and other connections are as follows:

 

Name

   

Business and Other Connections

Ahto, Laura A.

   

Senior Vice President, PIMCO and PIMCO Europe Limited.

Anderson, Joshua M.

   

Vice President, PIMCO.

Andrews, David S.

   

Senior Vice President, PIMCO.

Arnold, Tamara J.

   

Executive Vice President, PIMCO.

Name

   

Business and Other Connections

Anctil, Stacie

    Specialist, PIMCO.

Asay, Michael R.

    Executive Vice President, PIMCO.

Baker, Brian P.

    Senior Vice President, PIMCO and PIMCO Asia PTE Limited.

Banno, Denise C.

    Senior Vice President, PIMCO.

Beaumont, Stephen B.

    Senior Vice President, PIMCO.

Benz II, William R.

    Managing Director and Executive Committee Member, PIMCO.

Beyer, Nicolette

    Vice President, PIMCO and PIMCO Europe Limited.

Bhansali, Vineer

    Executive Vice President, PIMCO.

Bishop, Gregory A.

    Senior Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Borneleit, Adam

    Vice President, PIMCO.

Brittain, W.H. Bruce

    Senior Vice President, PIMCO.

Brown, Erik C.

    Vice President, PIMCO; Assistant Treasurer, the Trust, PIMCO Variable Insurance Trust, PIMCO Commercial Mortgage Securities Trust, Inc., PIMCO Funds: Multi-Manager Series, and PIMCO Strategic Global Government Fund, Inc.

Brynjolfsson, John B.

    Managing Director, PIMCO.

Burns, R. Wesley

    Director, PIMCO; President and Trustee of the Trust and PIMCO Variable Insurance Trust; President and Director of PIMCO Commercial Mortgage Securities Trust, Inc.; Director, PIMCO Funds: Global Investors Series plc and PIMCO Global Advisors (Ireland) Limited; Senior Vice President, PIMCO Strategic Global Government Fund, Inc.

Burton, Kirsten

    Vice President, PIMCO.

Callin, Sabrina C.

    Senior Vice President, PIMCO; Vice President, StocksPLUS Management, Inc.

Chipp, William

    Vice President, PIMCO.

Name

   

Business and Other Connections

Clark, Marcia K.

   

Vice President, PIMCO.

Conseil, Cyrille

   

Senior Vice President, PIMCO.

Cullinan, William E.

   

Vice President, PIMCO.

Cummings, Doug

   

Vice President, PIMCO.

Cummings, John B.

   

Vice President, PIMCO.

Cupps, Wendy W.

   

Executive Vice President, PIMCO.

Dada, Suhail

   

SeniorVice President, PIMCO.

Danielson, Brigitte

   

Vice President, PIMCO.

Dawson, Craig A.

   

Senior Vice President, PIMCO.

Dialynas, Chris P.

   

Managing Director, PIMCO.

Dorff, David J.

   

Senior Vice President, PIMCO.

Dunn, Anita

   

Vice President, PIMCO.

Durham, Jennifer E.

   

Vice President, PIMCO.

Easterday, Jeri A.

   

Vice President, PIMCO.

Eberhardt, Michael

   

Vice President, PIMCO and PIMCO Europe Limited.

El-Erian, Mohamed A.

    Managing Director, PIMCO; Senior Vice President, PIMCO Strategic Global Government Fund, Inc.

Ellis, Edward L.

   

Vice President, PIMCO.

Estep, Bret W.

   

Vice President, PIMCO.

Evans, Stephanie D.

   

Vice President, PIMCO.

Fields, Robert A.

   

Vice President, PIMCO.

Name

   

Business and Other Connections

Fisher, Marcellus M.

    Senior Vice President, PIMCO.

Foss, Kristine L.

    Vice President, PIMCO.

Fournier, Joseph A.

    Vice President, PIMCO and PIMCO Asia PTE Limited.

Foxall, Julian

    Vice President, PIMCO and PIMCO Australia Pty Limited.

Frisch, Ursula T.

    Senior Vice President, PIMCO.

Fulford III, Richard F.

    Vice President, PIMCO.

Gagne, Darius

    Vice President, PIMCO.

Garbuzov, Yuri P.

    Senior Vice President, PIMCO.

Gleason, G. Steven

    Senior Vice President, PIMCO.

Goldman, Stephen S.

    Senior Vice President, PIMCO and PIMCO Europe Limited.

Gomez, Michael A.

    Vice President, PIMCO.

Gore, Gregory T.

    Vice President, PIMCO.

Graber, Gregory S.

    Vice President, PIMCO.

Greer, Robert J.

    Vice President, PIMCO

Gross, William H.

    Managing Director and Chief Investment Officer, PIMCO; Director and Vice President, StocksPLUS Management, Inc.; Senior Vice President of the Trust and PIMCO Variable Insurance Trust.

Gupta, Shailesh

    Vice President, PIMCO and PIMCO Europe Limited.

Hague, John L.

    Managing Director, PIMCO.

Hally, Gordon C.

    Executive Vice President, PIMCO.

Hamalainen, Pasi M.

    Managing Director, PIMCO; Senior Vice President, PIMCO Strategic Global Government Fund, Inc.

Name

   

Business and Other Connections

Hardaway, John P.

    Senior Vice President, PIMCO; Vice President, StocksPLUS Management, Inc.; Treasurer, the Trust, PIMCO Commercial Mortgage Securities Trust, Inc., PIMCO Variable Insurance Trust, PIMCO Funds: Multi-Manager Series and PIMCO Strategic Global Government Fund, Inc.

Harris, Brent R.

    Managing Director and Executive Committee Member, PIMCO; Director and Vice President, StocksPLUS Management, Inc.; Trustee and Chairman of the Trust and PIMCO Variable Insurance Trust; Director and Chairman, PIMCO Commercial Mortgage Securities Trust, Inc.; Chairman and President, PIMCO Strategic Global Government Fund, Inc.

Harrison, Paul

    Vice President, PIMCO and PIMCO Australia Pty. Ltd.

Harumi, Kazunori

    Vice President, PIMCO and PIMCO Japan Limited.

Hastings, Arthur J.

    Vice President, PIMCO.

Hayes, Ray C.

    Senior Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Hinman, David C.

    Executive Vice President, PIMCO.

Hodge, Douglas M.

    Managing Director, PIMCO and PIMCO Asia Pacific.

Holden, Brent L.

    Managing Director, PIMCO.

Holloway, Dwight F., Jr.

    Executive Vice President, PIMCO and PIMCO Europe Limited.

Horsington, Simon

    Vice President, PIMCO and PIMCO Europe Limited.

Hsu, Lori C.

    Vice President, PIMCO.

Hudoff, Mark T.

    Executive Vice President, PIMCO and PIMCO Europe Limited.

Hudson, James

    Vice President, PIMCO and PIMCO Europe Limited.

Isberg, Margaret E.

    Managing Director, PIMCO; Senior Vice President, the Trust and PIMCO Variable Insurance Trust.

Name

   

Business and Other Connections

Ishida, Koji

    Vice President, PIMCO and PIMCO Japan Limited.

Ivascyn, Daniel J.

    Senior Vice President, PIMCO, PIMCO Commercial Mortgage Securities Trust, Inc., and PIMCO Strategic Global Government Fund, Inc.

Jacobs IV, Lew W.

    Executive Vice President, PIMCO.

Johnson, Elissa M.

    Vice President, PIMCO and PIMCO Europe Limited.

Johnson, Kelly

    Vice President, PIMCO.

Johnstone, Jim

    Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Katz, Joshua

    Vice President, PIMCO.

Kawamura, Kenji

    Vice President, PIMCO and PIMCO Japan Limited.

Kelleher III, Thomas J.

    Vice President, PIMCO.

Keller, James M.

    Managing Director, PIMCO.

Kelly, Benjamin M.

    Vice President, PIMCO.

Kennedy, Raymond G., Jr.

    Managing Director, PIMCO.

Kido, Masahiro

    Vice President, PIMCO and PIMCO Japan Limited.

Kiesel, Mark R.

    Executive Vice President, PIMCO.

King, J. Stephen, Jr.

    Vice President, PIMCO and StocksPLUS Management, Inc.

King, Stephanie L.

    Vice President, PIMCO.

Kirkbaumer, Steven P.

    Senior Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Kondo, Tetsuro

    Vice President, PIMCO and PIMCO Japan Limited.

Kuhner, Kevin D.

    Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Name

   

Business and Other Connections

Lackey, W. M.

    Vice President, PIMCO.

Larsen, Henrik P.

    Vice President, PIMCO, the Trust, PIMCO Commercial Mortgage Securities Trust, Inc., PIMCO Variable Insurance Trust, PIMCO Funds: Multi-Manager Series, and PIMCO Strategic Global Government Fund, Inc.

Lehavi, Yanay

    Vice President, PIMCO.

Lindgren, Peter L.

    Senior Vice President, PIMCO and PIMCO Europe Limited.

Loftus, John S.

    Managing Director, PIMCO; Senior Vice President, the Trust and PIMCO Variable Insurance Trust; Vice President and Assistant Secretary, StocksPLUS Management, Inc.

Low, Aaron

    Vice President, PIMCO and PIMCO Asia PTE Limited.

Lown, David C.

    Executive Vice President, PIMCO.

Ludwig, Jeffrey T.

    Senior Vice President, PIMCO.

Makinoda, Naoto

    Vice President, PIMCO and PIMCO Japan Limited.

Mallegol, Andre J.

    Senior Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Mariappa, Sudesh N.

    Managing Director, PIMCO.

Maronilla, Ramon

    Vice President, PIMCO and PIMCO Asia Pte.

Martin, Scott W.

    Vice President, PIMCO.

Martini, Michael E.

    Senior Vice President, PIMCO.

Masanao, Tomoya

    Senior Vice President, PIMCO and PIMCO Japan Limited.

Mather, Scott A.

    Executive Vice President, PIMCO.

Matsuhisa, Robert L.

    Vice President, PIMCO.

Matsui, Akinori

    Senior Vice President, PIMCO and PIMCO Japan Limited.

Name

   

Business and Other Connections

Mayuzumi, Sugako

    Vice President, PIMCO and PIMCO Japan Limited.

McCann, Patrick Murphy

    Vice President, PIMCO.

McCray, Mark V.

    Executive Vice President, PIMCO.

McCulley, Paul A.

    Managing Director, PIMCO.

McDevitt, Joseph E.

    Executive Vice President, PIMCO; Director and Chief Executive Officer, PIMCO Europe Limited; Director, PIMCO Funds: Global Investors Series plc and PIMCO Global Advisors (Ireland) Limited.

Meehan, James P., Jr.

    Senior Vice President, PIMCO.

Meiling, Dean S.

    Managing Director, PIMCO.

Metsch, Mark E.

    Vice President, PIMCO.

Mewbourne, Curtis A.

    Executive Vice President, PIMCO.

Miller, John M.

    Senior Vice President, PIMCO.

Miller, Kendall P., Jr.

    Vice President, PIMCO.

Millimet, Scott A.

    Senior Vice President, PIMCO.

Mitchell, Gail

    Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Moll, Jonathan D.

    Executive Vice President, PIMCO.

Monson, Kirsten S.

    Executive Vice President, PIMCO.

Moriguchi, Masabumi

    Vice President, PIMCO and PIMCO Japan Limited.

Murata, Alfred T.

    Vice President, PIMCO.

Name

   

Business and Other Connections

Muzzy, James F.

    Managing Director, PIMCO; Chairman and Director, PIMCO Funds: Global Investors Series plc and PIMCO Global Advisors (Ireland) Limited; Director and Vice President, StocksPLUS Management, Inc.; Senior Vice President, the Trust and PIMCO Variable Insurance Trust.

Nercessian, Terence Y.

    Vice President, PIMCO.

Nieves, Roger O.

    Vice President, PIMCO.

Norris, John F.

    Vice President, PIMCO.

Nguyen, Vinh T.

    Controller, PIMCO; Vice President and Controller, Allianz Dresdner Asset Management of America L.P., Cadence Capital Management LLC, Cadence Capital Management, Inc., NFJ Investment Group L.P., NFJ Management, Inc., StocksPLUS Management, Inc., PIMCO Advisors Distributors LLC, PIMCO Advisors Advertising Agency, Inc., Oppenheimer Group, Inc., PIMCO Global Advisors LLC, PIMCO Equity Advisors LLC, PIMCO Equity Partners LLC, Nicholas Applegate Holdings LLC, Oppenheimer Capital LLC, OCC Distributors LLC, OpCap Advisors LLC, Allianz Hedge Fund Partners L.P., PIMCO Advisors Managed Accounts LLC, and Allianz Private Client Services LLC.

O’Connell, Gillian

    Vice President, PIMCO and PIMCO Europe Limited.

Okamura, Shigeki

    Senior Vice President, PIMCO and PIMCO Japan Limited.

Okun, Ric

    Vice President, PIMCO.

Ongaro, Douglas J.

    Senior Vice President, PIMCO; Senior Vice President, the Trust and PIMCO Variable Insurance Trust.

Otterbein, Thomas J.

    Executive Vice President, PIMCO.

Palghat, Kumar N.

    Senior Vice President, PIMCO and PIMCO Australia Pty Limited.

Palmer, Richard H.

    Vice President, PIMCO.

Pan, Evan T.

    Vice President, PIMCO and PIMCO Japan Limited.

Name

   

Business and Other Connections

Pardi, Peter Paul

    Senior Vice President, PIMCO and PIMCO Europe Limited.

Parikh, Saumil H.

    Vice President, PIMCO.

Paulson, Bradley W.

    Senior Vice President, PIMCO.

Perez, Keith

    Senior Vice President, PIMCO.

Pflug, Bruce

    Senior Vice President, PIMCO; Vice President, the Trust and PIMCO Variable Insurance Trust.

Phansalkar, Mohan V.

    Managing Director and Chief Legal Officer, PIMCO; Secretary, StocksPLUS Management, Inc.

Philipp, Elizabeth M.

    Executive Vice President, PIMCO.

Pittman, David J.

    Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Plein, Jeffrey L.

    Vice President, PIMCO and PIMCO Japan Limited.

Podlich III, William F.

    Managing Director, PIMCO.

Porterfield, Mark

    Senior Vice President, PIMCO.

Powers, William C.

    Managing Director and Executive Committee Member, PIMCO; Senior Vice President, PIMCO Commercial Mortgage Securities Trust, Inc.

Prince, Jennifer L.

    Vice President, PIMCO.

Qu, Wendong

    Vice President, PIMCO.

Ramsey, James

    Senior Vice President, PIMCO.

Ravano, Emanuele

    Executive Vice President, PIMCO and PIMCO Europe Limited.

Reimer, Danelle J.

    Vice President, PIMCO.

Reimer, Ronald M.

    Vice President, PIMCO.

Name

   

Business and Other Connections

Reisz, Paul W.

    Vice President, PIMCO.

Repoulis, Yiannis

    Vice President, PIMCO and PIMCO Europe Limited.

Rodgerson, Carol E.

    Vice President, PIMCO.

Rodosky, Stephen A.

    Vice President, PIMCO.

Rollins, Melody

    Vice President, PIMCO.

Romano, Mark A.

    Senior Vice President, PIMCO; Senior Vice President, the Trust and PIMCO Variable Insurance Trust.

Roney, Scott L.

    Senior Vice President, PIMCO.

Rosiak, Jason R.

    Vice President, PIMCO.

Rowe, Cathy T.

    Vice President, PIMCO.

Ruthen, Seth R.

    Executive Vice President, PIMCO.

Sargent, Jeffrey M.

    Senior Vice President, PIMCO, the Trust, PIMCO Commercial Mortgage Securities Trust, Inc., PIMCO Variable Insurance Trust, PIMCO Funds: Multi-Manager Series, and PIMCO Strategic Global Government Fund, Inc.

Schmider, Ernest L.

    Managing Director and Secretary, PIMCO; Director and Assistant Secretary, StocksPLUS Management, Inc.

Scholey, Leland T.

    Senior Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Schucking, Ivor E.

    Senior Vice President, PIMCO.

Schulist, Stephen O.

    Senior Vice President, PIMCO.

Scibisz, Iwona E.

    Vice President, PIMCO.

Seliga, Denise C.

    Senior Vice President, PIMCO.

Sellers, Devin L.

    Vice President, PIMCO.

Name

   

Business and Other Connections

Shaler, Timothy L.

   

Vice President, PIMCO.

Sharp, William E.

   

Vice President, PIMCO.

Sheehy, Erica H.

   

Vice President, PIMCO.

Simon, W. Scott

   

Managing Director, PIMCO.

Spalding, Scott M.

   

Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Stauffer, Christina

   

Vice President, PIMCO, the Trust and PIMCO Variable Insurance Trust.

Strelow, Peter G.

   

Vice President, PIMCO.

Stuttard, Jamie

   

Vice President, PIMCO and PIMCO Europe Limited.

Takano, Makoto

   

Executive Vice President, PIMCO and PIMCO Japan Limited.

Takechi, Yoichi

   

Vice President, PIMCO and PIMCO Japan Limited.

Telish, Christine M.

   

Vice President, PIMCO.

Theodore, Kyle J., Jr.

   

Senior Vice President, PIMCO.

Thomas, Lee R.

   

Managing Director, PIMCO; Member, PIMCO Partners LLC.

Thompson, William S.

    Chief Executive Officer, Managing Director and Executive Committee Member, PIMCO; Director and President, StocksPLUS Management, Inc.; Senior Vice President, the Trust, PIMCO Commercial Mortgage Securities Trust, Inc. and PIMCO Variable Insurance Trust.

Thurston, Powell C.

   

Vice President, PIMCO.

Tyson, Richard E.

   

Senior Vice President, PIMCO.

Vallarta-Jordal, Maria-Theresa F.

   

Vice President, PIMCO.

Van de Zilver, Peter A.

   

Vice President, PIMCO.

Name

   

Business and Other Connections

van Heel, Marc

   

Senior Vice President, PIMCO and PIMCO Europe Limited.

Weil, Richard M.

   

Managing Director and Chief Operating Officer, PIMCO.

Willemsen, Michael J.

    Vice President, PIMCO, the Trust, PIMCO Variable Insurance Trust, PIMCO Commercial Mortgage Securities Trust, Inc., and PIMCO Strategic Global Government Fund, Inc.

Wilson, Barry L.

   

Vice President, PIMCO.

Wilson, John F.

   

Executive Vice President, PIMCO and PIMCO Australia Pty Limited.

Wilson, Susan L.

   

Executive Vice President, PIMCO.

Witham, Tamara L.

   

Vice President, PIMCO.

Wood, George H.

   

Executive Vice President, PIMCO.

Worah, Mihir P.

   

Vice President, PIMCO.

Wyman, Charles C.

   

Executive Vice President, PIMCO.

Young, David

   

Senior Vice President, PIMCO and PIMCO Europe Limited.

Yu, Cheng-Yuan

   

Senior Vice President, PIMCO.

Yu, Walter

   

Vice President, PIMCO.

Zhu, Changhong

   

Executive Vice President, PIMCO.

 

The address of PIMCO is 840 Newport Center Drive, Newport Beach, CA 92260.

 

The address of Allianz Dresdner Asset Management of America L.P. is 888 San Clemente Drive, Suite 100, Newport Beach, CA 92660.

 

The address of PIMCO Advisors Distributors LLC is 2187 Atlantic Street, Stamford, CT 06902.

Item 27.   Principal Underwriters

 

(a)   PIMCO Advisors Distributors LLC (the “Distributor”) serves as Distributor of Shares of the Trust. The Distributor also acts as the principal underwriter for PIMCO Funds: Multi-Manager Series. The Distributor is an indirect subsidiary of Allianz Dresdner Asset Management of America L.P.

 

(b)  

 

Name and Principal

Business Address*

  

Positions and Offices

with Underwriter

  

Positions and Offices

with Registrant

Aarts, Erik M.

   Senior Vice President,
Portfolio Specialist—Fixed
Income Product Manager		   None

Andresen, Kiley

   Vice President, Senior
National Accounts Manager		   None

Baca, Lincoln

   Senior Vice President,
Manager RIA—Equity Sales		   None

Barnes, Donna E.

   Compliance Officer   None

Bowry, Tom

  

Vice President

   None

Brannan, Mike

  

Senior Vice President

   None

Brennan, Deborah P.

   Vice President, Compliance Officer   None

Brown, Matt

  

Senior Vice President

   None

Bruce, Fred

  

Vice President

   None

Burke, Martin

  

Senior Vice President

   None

Cahill, Paul

  

Vice President

   None

Colombo, Cindy

   Vice President,
Retirement Plans		   None

Cotton, Lesley

   Vice President, Senior
Marketing Writer		   None

Name and Principal

Business Address*

  

Positions and Offices

with Underwriter

  

Positions and Offices

with Registrant

Coyne, Patrick

   Vice President, Portfolio
Specialist—Equities		   None

DeNicolo, Paul

   Vice President   None

Fessel, Jonathan P.

   Senior Vice President   None

Gallagher, Michael J.

   Vice President   None

Gengo, Joseph

   Vice President   None

Gray, Ronald H.

   Senior Vice President   None

Hally, Dan

   Vice President   None

Ham, JoAnn

   Senior Vice President   None

Hammond, Ned

   Senior Vice President   None

Hayes, Derek B.

   Senior Vice President, Mutual Fund Operations   None

Hooper, Kristina

   Vice President, Portfolio
Specialist—Equities		   None

Horan, Christopher

   Vice President   None

Howell, Steve

   Vice President, Mutual Fund Operations   None

Hussey, John B.

   Vice President   None

Jacobs, Brian

   Managing Director, National
Sales Director		   None

Jobe, Stephen R.

   Senior Vice President, Marketing   None

Kanode, Dustin

   Vice President   None

Laing, Andy

   Vice President   None

Name and Principal

Business Address*

  

Positions and Offices

with Underwriter

  

Positions and Offices

with Registrant

Laut, Stephen

   Senior Vice President   None

Lynch, William E.

   Senior Vice President,
Divisional Sales Manager		   None

Maginn, Stephen

   Managing Director,
Head of US Sales		   None

Maloney, Andy

   Vice President   None

Maney, John

   Chief Financial Officer and
Treasurer		   None

Mariano, Anne-Marie

   Compliance Officer   None

McAdams, Ann

   Vice President   None

McMenamin, Joseph

   Senior Vice President   None

Meyer, Wayne

   Senior Vice President   None

Meyers, Andrew J.

   Managing Director, Head of
Marketing and Strategic
Planning		   None

Milburn, Lee

   Senior Vice President   None

Moyer, Fiora N.

   Senior Vice President   None

Murphy, George

   Vice President   None

Neugebauer, Phil J.

   Managing Director, Public
Relations and Product
Management		   None

Nguyen, Vinh T.

   Vice President, Controller   None

Orr, Kelly

   Vice President   None

Parker, Gregory

   Vice President   None

Pearlman, Joffrey H.

   Senior Vice President   None

Name and Principal

Business Address*

  

Positions and Offices

with Underwriter

  

Positions and Offices

with Registrant

Pisapia, Glynne

  

Senior Vice President

   None

Poli, Frank C.

   Vice President, Compliance
Officer		   None

Quigley, Jennifer

   Vice President   None

Rokose, Bob

   Vice President, Controller   None

Rose, Scott

   Vice President   None

Rosoff, Jay

   Senior Vice President   None

Ross, Jane

   Marketing Compliance Officer   None

Rudman, Stephen

   Senior Vice President   None

Russo, Anne Marie

   Vice President, Human Resources   None

St. Jean, Jennifer

   Senior Marketing Compliance
Officer		   None

Saigol, Shahid

   Vice President   None

Sambrook, Jim

   Vice President, Manager,
Information Systems		   None

Schott, Newton B., Jr.

   Managing Director, Chief
Administrative Officer and
Secretary		   None

Smith, Cathy

   Senior Vice President,
Communications Director		   None

Smith Jr., Eugene M.

   Senior Vice President, Design
Director		   None

Smith, Marty

   Senior Vice President   None

Smith, Stewart

   Assistant Secretary   None

Teceno, Fred

   Vice President   None

Name and Principal

Business Address*

  

Positions and Offices

with Underwriter

  

Positions and Offices

with Registrant

Thomas, William H., Jr.

   Senior Vice President   None

Thompson, Kate

   Vice President, National
Account Manager		   None

Treadway, Stephen J.

   Managing Director and Chief
Executive Officer		   None

Troyer, Paul H.

   Senior Vice President   None

Vlachos, Teresa

   Vice President, Sales Desk
Manager		   None

Ward, James

   Director of Human Resources   None

Willett, Nick

   Senior Vice President   None

Zimmerman, Glen A.

   Vice President   None
*   The business address of all officers of the Distributor is either 2187 Atlantic Street, Stamford, CT 06902 or 800 Newport Center Drive, Newport Beach, CA 92660.

 

Item 28.   Location of Accounts and Records

 

The account books and other documents required to be maintained by Registrant pursuant to Section 22(a) of the Investment Company Act of 1940 and the Rules thereunder will be maintained at the offices of Pacific Investment Management Company, 840 Newport Center Drive, Newport Beach, California 92660, State Street Bank & Trust Co., 801 Pennsylvania, Kansas City, Missouri 64105, and Shareholder Services, Inc., P.O. Box 5866, Denver, Colorado 80217.

 

Item 29.   Management Services

 

Not applicable

 

Item 30.   Undertakings

 

Not applicable.

SIGNATURES

 

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant certifies that it meets all the requirements for effectiveness of this Registration Statement pursuant to Rule 485(b) under the Securities Act of 1933 and has duly caused this Post-Effective Amendment No. 92 to its Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Washington in the District of Columbia on the 12th day of March, 2004.

 

PIMCO FUNDS
(Registrant)

By:

  

 

   

        R. Wesley Burns*

   

          President

*By:

  

/s/ Robert W. Helm

        Robert W. Helm, as attorney-in-fact

 

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:

 

Signature

   

Title

  

Date

 

Brent R. Harris*

   

Trustee

   March 12, 2004

 

William J. Popejoy*

   

Trustee

   March 12, 2004

 

Vern O. Curtis*

   

Trustee

   March 12, 2004

 

E. Philip Cannon**

   

Trustee

   March 12, 2004

 

J. Michael Hagan**

   

Trustee

   March 12, 2004

 

R. Wesley Burns*

   

President

(Principal Executive Officer)

   March 12, 2004

 

John P. Hardaway*

   

Treasurer

(Principal Financial and Accounting Officer)

   March 12, 2004

 

*By:

  

    /s/ Robert W. Helm

   

    Robert W. Helm,

   

    as attorney-in-fact

*   Pursuant to power of attorney filed with Post-Effective Amendment No. 36 to Registration Statement No. 33-12113 on July 11, 1997.
**   Pursuant to power of attorney filed with Post-Effective Amendment No. 54 to Registration Statement No. 33-12113 on May 18, 2000.

 

EXHIBIT LIST

 

    

Semi-Annual Report for Class A, B and C shares of the Total Return Fund dated September 30, 2003.

    

Semi-Annual Report for Institutional and Administrative Class shares of the Total Return Fund dated September 30, 2003.

    

Semi-Annual Report for Class R shares dated September 30, 2003.

    

Semi-Annual Report for Institutional and Administrative Class shares dated September 30, 2003.