Generally, 3iQ does not vote proxies in respect of routine business conducted at annual meetings. 3iQ may vote proxies in respect of special business, such as reorganizations, mergers, and proposals to modify the rights attaching to securities. 3iQ does not maintain specific guidelines on such issues and considers each proxy uniquely depending on the particular circumstances of the reporting issuer. The Chief Compliance Officer conducts an annual review of how proxies were voted to identify areas of potential inconsistency which may warrant further investigation.