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Similar to REITs as special investment vehicles created under the Regulated Investment Company (RIC) guidelines by Congress in 1980, the BDCs are required to pay out 90% of taxable income as dividends to shareholders.
FORBES: The ABCs of BDCs: High Yields Have Their Price
Investment companies are regulated primarily under the Investment Company Act of 1940.
FORBES: Why Unit Investment Trusts Can Be A Good Investment Alternative
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