<p>康涅狄格州哈特福德 --（商業新聞）--Virtus 股票與可轉換收益基金（紐約證券交易所代碼：NIE）今天宣佈向其普通股股東發放以下特別年終分配：</p>
<table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>代碼</strong></td>
<td><strong>分配金額</strong></td>
<td><strong>除息日/記錄日</strong></td>
<td><strong>支付日期</strong></td>
</tr>
<tr>
<td>NIE</td>
<td>$0.526</td>
<td>2025 年 12 月 29 日</td>
<td>2026 年 1 月 9 日</td>
</tr>
</tbody>
</table>
<p>這項特別年終分配是對普通股股東定期季度分配的補充，基金支付此項分配以滿足某些聯邦税務要求。</p>
<p>基金此前於 2025 年 11 月 19 日宣佈了以下季度分配：</p>
<table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>代碼</strong></td>
<td><strong>分配金額</strong></td>
<td><strong>除息日/記錄日</strong></td>
<td><strong>支付日期</strong></td>
</tr>
<tr>
<td>NIE</td>
<td>$0.50</td>
<td>2025 年 12 月 11 日</td>
<td>2025 年 12 月 30 日</td>
</tr>
</tbody>
</table>
<p>基金提供了特別分配及 2025 年 12 月和財政年度迄今為止根據基金的管理分配計劃所作分配的來源估算：</p>
<table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>分配估算</strong></td>
<td><strong>2025 年 12 月（季度）</strong></td>
<td><strong>特別年終</strong></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><strong>分配來源</strong></td>
<td><strong>財政年度迄今</strong></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><strong>（YTD）（1）</strong></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>（來源）</td>
<td><em>每股</em> <em>金額</em></td>
<td><em>當前</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>分配的</em> <em>百分比</em></td>
<td><em>每股</em> <em>金額</em></td>
<td><em>當前</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>分配的</em> <em>百分比</em></td>
<td><em>每股</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>金額</em></td>
<td><em>當前</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>分配的</em> <em>百分比</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>淨投資收益</td>
<td>$ 0.030</td>
<td>6.0%</td>
<td>$ 0.000</td>
<td>0.0%</td>
<td>$ 0.123</td>
<td>4.9%</td>
</tr>
<tr>
<td>淨實現短期資本收益</td>
<td>0.470</td>
<td>94.0%</td>
<td>0.000</td>
<td>0.0%</td>
<td>1.150</td>
<td>45.5%</td>
</tr>
<tr>
<td>淨實現長期資本收益</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.526</td>
<td>100.0%</td>
<td>1.253</td>
<td>49.6%</td>
</tr>
<tr>
<td>資本回報（或其他資本來源）</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.000</td>
<td>0.0%</td>
</tr>
<tr>
<td><strong>總分配</strong></td>
<td><strong>$ 0.500</strong></td>
<td><strong>100.0%</strong></td>
<td><strong>$ 0.526</strong></td>
<td><strong>100.0%</strong></td>
<td><strong>$ 2.526</strong></td>
<td><strong>100.0%</strong></td>
</tr>
<tr>
<td>(1) 財政年度始於 2025 年 2 月 1 日。</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>
<p>根據其管理分配計劃的條款，基金尋求維持一個一致的分配水平，該水平可以部分或全部來自淨投資收益和實現的資本收益，或兩者的組合。然而，股東應注意，如果基金的總淨投資收益和淨實現資本收益低於分配水平的金額，差額將從基金的資產中分配，並構成對股東資本的回報。您不應根據此分配的金額或基金的管理分配計劃的條款對基金的投資表現得出任何結論。</p>
<p>有關基金表現和分配率的信息如下。請注意，所有表現數據均基於基金的淨資產值（NAV），而非基金股份的市場價格。表現數據並不代表個別股東的表現。</p>
<table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>2025 年 11 月 28 日</strong></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>過去 5 年期間的 NAV 平均年總回報（2）</em></td>
<td>9.51%</td>
<td></td>
</tr>
<tr>
<td><em>年化當前分配率（3）</em></td>
<td>7.00%</td>
<td></td>
</tr>
<tr>
<td><em>財政年度迄今的 NAV 累計總回報（4）</em></td>
<td>14.28%</td>
<td></td>
</tr>
<tr>
<td><em>財政年度迄今的累計分配率（5）</em></td>
<td>8.84%</td>
<td></td>
</tr>
<tr>
<td>(2)</td>
<td>NAV 的平均年總回報是五年期間的年複合回報。它反映了基金 NAV 的變化和所有分配的再投資。</td>
<td></td>
</tr>
<tr>
<td>(3)</td>
<td>年化當前分配率是當前分配率（每股$0.50）年化為基金月末 NAV 的百分比。</td>
<td></td>
</tr>
<tr>
<td>(4)</td>
<td>財政年度迄今的 NAV 累計總回報是從財政年度第一天到本月末基金 NAV 的百分比變化，包括已支付的分配，並假設這些分配被再投資。</td>
<td></td>
</tr>
<tr>
<td>(5)</td>
<td>財政年度迄今的累計分配率是從財政年度第一天到下一個日曆季度末（包括特別年終分配）的分配金額佔基金月末 NAV 的百分比。如果不包括每股$0.526 的特別年終分配，財政年度迄今的累計分配率將為 7.00%。</td>
<td></td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>
<p>本通知中報告的分配金額和來源僅為估算，不用於税務報告目的。税務目的的實際分配金額和來源將取決於基金在財政年度剩餘期間的投資經驗，並可能根據税務法規的變化而有所調整。基金或您的經紀人將向您發送一份 1099-DIV 表格，告知您在聯邦所得税目的下需要報告的分配。</p>
<p><strong>關於基金</strong></p>
<p>Virtus 股票與可轉換收益基金是一個多元化的封閉式基金，旨在尋求由資本增值、當前收入和收益組成的總回報。在正常情況下，基金將至少將其淨資產（加上任何用於投資目的的借款）的 80% 投資於股票證券和產生收入的可轉換證券的組合。Virtus Investment Advisers, LLC 是與 Virtus Investment Partners, Inc.相關的註冊投資顧問，是基金的投資顧問，Voya Investment Management 是其子顧問。</p>
<p>有關基金的更多信息，請聯繫股東服務部，電話（866）270-7788，電子郵件 closedendfunds@virtus.com，或通過 virtus.com 的封閉式基金部分。</p>
<p><strong>基金風險</strong></p>
<p>對基金的投資存在風險，包括可能損失本金的風險。基金的份額在出售時可能低於投資者為其支付的價格。封閉式基金的份額可能以高於或低於其淨資產值的價格交易。有關基金投資目標和風險的更多信息，請參閲基金的年度報告。基金最新的年度報告可以通過 virtus.com 的封閉式基金部分訪問，並可以通過聯繫本新聞稿末尾所述的 “股東服務” 免費獲取。</p>
<p><strong>關於 Virtus Investment Partners, Inc.</strong></p>
<p>Virtus Investment Partners（紐約證券交易所代碼：VRTS）是一個獨特的精品投資管理者合作伙伴關係，專注於個人和機構投資者的長期成功。我們提供來自各個投資經理的投資產品和服務，每個投資經理都有獨特的投資風格和自主的投資流程，以及精選的子顧問。投資解決方案涵蓋多個學科和產品類型，以滿足廣泛的投資者需求。有關我們公司、投資夥伴和策略的更多信息，請訪問 virtus.com。</p>
<p><img src="https://imageproxy.pbkrs.com/https://cts.businesswire.com/ct/CT/query-ZGlzdHJvPW54JmlkPWJ3bmV3cyZsYW5nPWVuJnNpZD1hY3FyOCZzdHk9MjAyNTEyMTk0NTY1NzNyMQ?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" alt="" original-src="https://imageproxy.pbkrs.com/https://cts.businesswire.com/ct/CT/query-ZGlzdHJvPW54JmlkPWJ3bmV3cyZsYW5nPWVuJnNpZD1hY3FyOCZzdHk9MjAyNTEyMTk0NTY1NzNyMQ"/></p>
<p>在 businesswire.com 查看源版本：https://www.businesswire.com/news/home/20251219456573/en/</p>
<p><strong>更多信息：</strong></p>
<p>股東服務</p>
<p>(866) 270-7788</p>
<p>closedendfunds@virtus.com</p>
<p>來源：Virtus 股票與可轉換收益基金</p>

Virtus投資

<p>Virtus 股票與可轉換收益基金 (NYSE: NIE) 宣佈將於 2026 年 1 月 9 日支付每股 $0.526 的特別年終分配，此外還將進行常規季度分配。該基金旨在管理聯邦税務要求並保持一致的分配水平。特別分配的來源包括 100% 的淨實現長期資本收益。基金的表現和分配率基於淨資產價值 (NAV)，而非市場價格。欲瞭解更多信息，請聯繫股東服務或訪問 virtus.com</p>

<p>HARTFORD, Conn.--(BUSINESS WIRE)--Virtus Equity &amp; Convertible Income Fund (NYSE: NIE) today announced the following special year-end distribution to holders of its common shares.:</p>
<div class="lb-trans"><p>康涅狄格州哈特福德 --（商業新聞）--Virtus 股票與可轉換收益基金（紐約證券交易所代碼：NIE）今天宣佈向其普通股股東發放以下特別年終分配：</p>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>Ticker</strong></td>
<td><strong>Amount of Distribution</strong></td>
<td><strong>Ex-Date/Record Date</strong></td>
<td><strong>Payable Date</strong></td>
</tr>
<tr>
<td>NIE</td>
<td>$0.526</td>
<td>December 29, 2025</td>
<td>January 9, 2026</td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>代碼</strong></td>
<td><strong>分配金額</strong></td>
<td><strong>除息日/記錄日</strong></td>
<td><strong>支付日期</strong></td>
</tr>
<tr>
<td>NIE</td>
<td>$0.526</td>
<td>2025 年 12 月 29 日</td>
<td>2026 年 1 月 9 日</td>
</tr>
</tbody>
</table>
</div><p>This special year-end distribution, which is in addition to the regular quarterly distribution paid to holders of its common shares, is being paid by the Fund to manage certain federal tax requirements.</p>
<div class="lb-trans"><p>這項特別年終分配是對普通股股東定期季度分配的補充，基金支付此項分配以滿足某些聯邦税務要求。</p>
</div><p>The Fund previously announced the following quarterly distribution on November 19, 2025:</p>
<div class="lb-trans"><p>基金此前於 2025 年 11 月 19 日宣佈了以下季度分配：</p>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>Ticker</strong></td>
<td><strong>Amount of Distribution</strong></td>
<td><strong>Ex-Date/Record Date</strong></td>
<td><strong>Payable Date</strong></td>
</tr>
<tr>
<td>NIE</td>
<td>$0.50</td>
<td>December 11, 2025</td>
<td>December 30, 2025</td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>代碼</strong></td>
<td><strong>分配金額</strong></td>
<td><strong>除息日/記錄日</strong></td>
<td><strong>支付日期</strong></td>
</tr>
<tr>
<td>NIE</td>
<td>$0.50</td>
<td>2025 年 12 月 11 日</td>
<td>2025 年 12 月 30 日</td>
</tr>
</tbody>
</table>
</div><p>The Fund provides this estimate of the sources of the special distribution and the December 2025 and fiscal year-to-date distributions made pursuant to the Fund’s Managed Distribution Plan:</p>
<div class="lb-trans"><p>基金提供了特別分配及 2025 年 12 月和財政年度迄今為止根據基金的管理分配計劃所作分配的來源估算：</p>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>Distribution Estimates</strong></td>
<td><strong>December 2025 (QTD)</strong></td>
<td><strong>Special Year-End</strong><br/><strong>Distribution Sources</strong></td>
<td><strong>Fiscal Year-to-Date</strong><br/><strong>(YTD) (1)</strong></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>(Sources)</td>
<td><em>Per Share</em> <em>Amount</em></td>
<td><em>Percentage</em><br/><em>of Current</em><br/><em>Distribution</em></td>
<td><em>Per Share</em> <em>Amount</em></td>
<td><em>Percentage</em><br/><em>of Current</em><br/><em>Distribution</em></td>
<td><em>Per Share</em><br/><em>Amount</em></td>
<td><em>Percentage</em> <em>of Current</em><br/><em>Distribution</em></td>
</tr>
<tr>
<td>Net Investment Income</td>
<td>$ 0.030</td>
<td>6.0%</td>
<td>$ 0.000</td>
<td>0.0%</td>
<td>$ 0.123</td>
<td>4.9%</td>
</tr>
<tr>
<td>Net Realized Short-Term Capital Gains</td>
<td>0.470</td>
<td>94.0%</td>
<td>0.000</td>
<td>0.0%</td>
<td>1.150</td>
<td>45.5%</td>
</tr>
<tr>
<td>Net Realized Long-Term Capital Gains</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.526</td>
<td>100.0%</td>
<td>1.253</td>
<td>49.6%</td>
</tr>
<tr>
<td>Return of Capital (or other Capital Source)</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.000</td>
<td>0.0%</td>
</tr>
<tr>
<td><strong>Total Distribution</strong></td>
<td><strong>$ 0.500</strong></td>
<td><strong>100.0%</strong></td>
<td><strong>$ 0.526</strong></td>
<td><strong>100.0%</strong></td>
<td><strong>$ 2.526</strong></td>
<td><strong>100.0%</strong></td>
</tr>
<tr>
<td>(1) Fiscal year started February 1, 2025.</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>分配估算</strong></td>
<td><strong>2025 年 12 月（季度）</strong></td>
<td><strong>特別年終</strong></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><strong>分配來源</strong></td>
<td><strong>財政年度迄今</strong></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><strong>（YTD）（1）</strong></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>（來源）</td>
<td><em>每股</em> <em>金額</em></td>
<td><em>當前</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>分配的</em> <em>百分比</em></td>
<td><em>每股</em> <em>金額</em></td>
<td><em>當前</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>分配的</em> <em>百分比</em></td>
<td><em>每股</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>金額</em></td>
<td><em>當前</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>分配的</em> <em>百分比</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>淨投資收益</td>
<td>$ 0.030</td>
<td>6.0%</td>
<td>$ 0.000</td>
<td>0.0%</td>
<td>$ 0.123</td>
<td>4.9%</td>
</tr>
<tr>
<td>淨實現短期資本收益</td>
<td>0.470</td>
<td>94.0%</td>
<td>0.000</td>
<td>0.0%</td>
<td>1.150</td>
<td>45.5%</td>
</tr>
<tr>
<td>淨實現長期資本收益</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.526</td>
<td>100.0%</td>
<td>1.253</td>
<td>49.6%</td>
</tr>
<tr>
<td>資本回報（或其他資本來源）</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.000</td>
<td>0.0%</td>
<td>0.000</td>
<td>0.0%</td>
</tr>
<tr>
<td><strong>總分配</strong></td>
<td><strong>$ 0.500</strong></td>
<td><strong>100.0%</strong></td>
<td><strong>$ 0.526</strong></td>
<td><strong>100.0%</strong></td>
<td><strong>$ 2.526</strong></td>
<td><strong>100.0%</strong></td>
</tr>
<tr>
<td>(1) 財政年度始於 2025 年 2 月 1 日。</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>
</div><p>Under the terms of its Managed Distribution Plan, the Fund seeks to maintain a consistent distribution level that may be paid in part or in full, from net investment income and realized capital gains, or a combination thereof. Shareholders should note, however, that if the Fund's aggregate net investment income and net realized capital gains are less than the amount of the distribution level, the difference will be distributed from the Fund's assets and will constitute a return of the shareholder's capital. You should not draw any conclusions about the Fund’s investment performance from the amount of this distribution or from the terms of the Fund’s Managed Distribution Plan.</p>
<div class="lb-trans"><p>根據其管理分配計劃的條款，基金尋求維持一個一致的分配水平，該水平可以部分或全部來自淨投資收益和實現的資本收益，或兩者的組合。然而，股東應注意，如果基金的總淨投資收益和淨實現資本收益低於分配水平的金額，差額將從基金的資產中分配，並構成對股東資本的回報。您不應根據此分配的金額或基金的管理分配計劃的條款對基金的投資表現得出任何結論。</p>
</div><p>Information regarding the Fund’s performance and distribution rates is set forth below. Please note that all performance figures are based on the Fund’s net asset value (NAV) and not the market price of the Fund’s shares. Performance figures are not meant to represent individual shareholder performance.</p>
<div class="lb-trans"><p>有關基金表現和分配率的信息如下。請注意，所有表現數據均基於基金的淨資產值（NAV），而非基金股份的市場價格。表現數據並不代表個別股東的表現。</p>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>November 28, 2025</strong></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>Average Annual Total Return on NAV for the 5-year period (2)</em></td>
<td>9.51%</td>
<td></td>
</tr>
<tr>
<td><em>Annualized Current Distribution Rate (3)</em></td>
<td>7.00%</td>
<td></td>
</tr>
<tr>
<td><em>Fiscal YTD Cumulative Total Return on NAV (4)</em></td>
<td>14.28%</td>
<td></td>
</tr>
<tr>
<td><em>Fiscal YTD Cumulative Distribution Rate (5)</em></td>
<td>8.84%</td>
<td></td>
</tr>
<tr>
<td>(2)</td>
<td>Average Annual Total Return on NAV is the annual compound return for the five-year period. It reflects the change in the Fund’s NAV and reinvestment of all distributions.</td>
<td></td>
</tr>
<tr>
<td>(3)</td>
<td>Annualized Current Distribution Rate is the current distribution rate ($0.50 per share) annualized as a percentage of the Fund's NAV at month end.</td>
<td></td>
</tr>
<tr>
<td>(4)</td>
<td>Fiscal YTD Cumulative Total Return on NAV is the percentage change in the Fund's NAV from the first day of the fiscal year to this month end, including distributions paid and assuming reinvestment of those distributions.</td>
<td></td>
</tr>
<tr>
<td>(5)</td>
<td>Fiscal YTD Cumulative Distribution Rate is the dollar value of distributions from the first day of the fiscal year through the next calendar quarter end (inclusive of the special year-end distribution) as a percentage of the Fund's NAV at month end. The Fiscal YTD Cumulative Distribution Rate would be 7.00% if the special year-end distribution of $0.526 per share was excluded.</td>
<td></td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td><strong>2025 年 11 月 28 日</strong></td>
<td></td>
<td></td>
</tr>
<tr>
<td><em>過去 5 年期間的 NAV 平均年總回報（2）</em></td>
<td>9.51%</td>
<td></td>
</tr>
<tr>
<td><em>年化當前分配率（3）</em></td>
<td>7.00%</td>
<td></td>
</tr>
<tr>
<td><em>財政年度迄今的 NAV 累計總回報（4）</em></td>
<td>14.28%</td>
<td></td>
</tr>
<tr>
<td><em>財政年度迄今的累計分配率（5）</em></td>
<td>8.84%</td>
<td></td>
</tr>
<tr>
<td>(2)</td>
<td>NAV 的平均年總回報是五年期間的年複合回報。它反映了基金 NAV 的變化和所有分配的再投資。</td>
<td></td>
</tr>
<tr>
<td>(3)</td>
<td>年化當前分配率是當前分配率（每股$0.50）年化為基金月末 NAV 的百分比。</td>
<td></td>
</tr>
<tr>
<td>(4)</td>
<td>財政年度迄今的 NAV 累計總回報是從財政年度第一天到本月末基金 NAV 的百分比變化，包括已支付的分配，並假設這些分配被再投資。</td>
<td></td>
</tr>
<tr>
<td>(5)</td>
<td>財政年度迄今的累計分配率是從財政年度第一天到下一個日曆季度末（包括特別年終分配）的分配金額佔基金月末 NAV 的百分比。如果不包括每股$0.526 的特別年終分配，財政年度迄今的累計分配率將為 7.00%。</td>
<td></td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>
</div><p>The amounts and sources of distributions reported in this notice are estimates only and are not being provided for tax reporting purposes. The actual amounts and sources of the distributions for tax purposes will depend on the Fund’s investment experience during the remainder of its fiscal year and may be subject to changes based on tax regulations. The Fund or your broker will send you a Form 1099-DIV for the calendar year that will tell you what distributions to report for federal income tax purposes.</p>
<div class="lb-trans"><p>本通知中報告的分配金額和來源僅為估算，不用於税務報告目的。税務目的的實際分配金額和來源將取決於基金在財政年度剩餘期間的投資經驗，並可能根據税務法規的變化而有所調整。基金或您的經紀人將向您發送一份 1099-DIV 表格，告知您在聯邦所得税目的下需要報告的分配。</p>
</div><p><strong>About the Fund</strong></p>
<div class="lb-trans"><p><strong>關於基金</strong></p>
</div><p>Virtus Equity &amp; Convertible Income Fund is a diversified closed-end fund that seeks total return comprised of capital appreciation, current income, and gains. Under normal circumstances, the Fund will invest at least 80% of its net assets (plus any borrowings for investment purposes) in a combination of equity securities and income-producing convertible securities. Virtus Investment Advisers, LLC, a registered investment adviser affiliated with Virtus Investment Partners, Inc., is the investment adviser to the Fund and Voya Investment Management is its subadviser.</p>
<div class="lb-trans"><p>Virtus 股票與可轉換收益基金是一個多元化的封閉式基金，旨在尋求由資本增值、當前收入和收益組成的總回報。在正常情況下，基金將至少將其淨資產（加上任何用於投資目的的借款）的 80% 投資於股票證券和產生收入的可轉換證券的組合。Virtus Investment Advisers, LLC 是與 Virtus Investment Partners, Inc.相關的註冊投資顧問，是基金的投資顧問，Voya Investment Management 是其子顧問。</p>
</div><p>For more information on the Fund, contact shareholder services at (866) 270-7788, by email at closedendfunds@virtus.com, or through the Closed-End Funds section of virtus.com.</p>
<div class="lb-trans"><p>有關基金的更多信息，請聯繫股東服務部，電話（866）270-7788，電子郵件 closedendfunds@virtus.com，或通過 virtus.com 的封閉式基金部分。</p>
</div><p><strong>Fund Risks</strong></p>
<div class="lb-trans"><p><strong>基金風險</strong></p>
</div><p>An investment in a fund is subject to risk, including the risk of possible loss of principal. A fund’s shares may be worth less upon their sale than what an investor paid for them. Shares of closed-end funds may trade at a premium or discount to their NAV. For more information about the Fund’s investment objective and risks, please see the Fund’s annual report. A copy of the Fund’s most recent annual report can be accessed through the Closed-End Funds section of virtus.com and may be obtained free of charge by contacting “Shareholder Services” as set forth at the end of this press release.</p>
<div class="lb-trans"><p>對基金的投資存在風險，包括可能損失本金的風險。基金的份額在出售時可能低於投資者為其支付的價格。封閉式基金的份額可能以高於或低於其淨資產值的價格交易。有關基金投資目標和風險的更多信息，請參閲基金的年度報告。基金最新的年度報告可以通過 virtus.com 的封閉式基金部分訪問，並可以通過聯繫本新聞稿末尾所述的 “股東服務” 免費獲取。</p>
</div><p><strong>About Virtus Investment Partners, Inc.</strong></p>
<div class="lb-trans"><p><strong>關於 Virtus Investment Partners, Inc.</strong></p>
</div><p>Virtus Investment Partners (NYSE: VRTS) is a distinctive partnership of boutique investment managers singularly committed to the long-term success of individual and institutional investors. We provide investment products and services from our investment managers, each with a distinct investment style and autonomous investment process, as well as select subadvisers. Investment solutions are available across multiple disciplines and product types to meet a wide array of investor needs. Additional information about our firm, investment partners, and strategies is available at virtus.com.</p>
<div class="lb-trans"><p>Virtus Investment Partners（紐約證券交易所代碼：VRTS）是一個獨特的精品投資管理者合作伙伴關係，專注於個人和機構投資者的長期成功。我們提供來自各個投資經理的投資產品和服務，每個投資經理都有獨特的投資風格和自主的投資流程，以及精選的子顧問。投資解決方案涵蓋多個學科和產品類型，以滿足廣泛的投資者需求。有關我們公司、投資夥伴和策略的更多信息，請訪問 virtus.com。</p>
</div><p><img src="https://imageproxy.pbkrs.com/https://cts.businesswire.com/ct/CT/query-ZGlzdHJvPW54JmlkPWJ3bmV3cyZsYW5nPWVuJnNpZD1hY3FyOCZzdHk9MjAyNTEyMTk0NTY1NzNyMQ" alt="" original-src="https://cts.businesswire.com/ct/CT?id=bwnews&amp;sty=20251219456573r1&amp;sid=acqr8&amp;distro=nx&amp;lang=en"/></p>
<p>View source version on businesswire.com: https://www.businesswire.com/news/home/20251219456573/en/</p>
<div class="lb-trans"><p>在 businesswire.com 查看源版本：https://www.businesswire.com/news/home/20251219456573/en/</p>
</div><p><strong>For Further Information:</strong></p>
<div class="lb-trans"><p><strong>更多信息：</strong></p>
</div><p>Shareholder Services</p>
<div class="lb-trans"><p>股東服務</p>
</div><p>(866) 270-7788</p>
<div class="lb-trans"><p>(866) 270-7788</p>
</div><p>closedendfunds@virtus.com</p>
<div class="lb-trans"><p>closedendfunds@virtus.com</p>
</div><p>Source: Virtus Equity &amp; Convertible Income Fund</p>
<div class="lb-trans"><p>來源：Virtus 股票與可轉換收益基金</p>
</div>

Virtus Equity & Convertible Income Fund Announces Special Year-End Distribution and Discloses Sources of Distribution – Section 19(a) Notice | NIE Stock News

Virtus 股票和可轉換收入基金宣佈特別年終分配，並披露分配來源——第 19(a) 節通知 | NIE 股票新聞