Dynamic Funds said Thursday that Passive Foreign Investment Company (PFIC) Annual Information Statements for over 100 of its funds will be available for the 2014 tax year.

These statements contain reporting information that can enable investors classified as “U.S. Persons” to make the Qualified Electing Fund (QEF) election for U.S. tax reporting purposes.

“Dynamic Funds is pleased to provide the necessary tax information to help our investors affected by U.S. PFIC rules to make the appropriate elections when complying with U.S. tax filing requirements,” said Mark Brisley, managing director, Dynamic Funds, in release.

Dynamic Funds is managed by 1832 Asset Management L.P., a limited partnership, the general partner of which is wholly owned by Bank of Nova Scotia.