VIRTUS MUTUAL FUNDS
SECOND AMENDMENT
to
AMENDED AND RESTATED
PLAN PURSUANT TO RULE 18f-3
under the
INVESTMENT COMPANY ACT OF 1940
THIS AMENDMENT made effective as of the 14th day of September, 2010, amends that certain amended and restated plan pursuant to Rule 18f-3 under the Investment Company Act of 1940 duly adopted by the Board of Trustees on August 19, 2009 (the “Rule 18f-3 Plan”), as herein below provided:
W I T N E S S E T H:
WHEREAS, the Trusts and the Funds wish to amend Schedule A of the Rule 18f-3 Plan to: (a) delete Exchange Shares as they are no longer offered, and (b) add a new Fund, Virtus International Equity Fund.
NOW, THEREFORE, in consideration of the foregoing premise, the Trusts and the Funds hereby agree that the Rule 18f-3 Plan is amended as follows:
1. Schedule A to the Rule 18f-3 Plan is hereby replaced with Schedule A attached hereto and made a part of the Rule 18f-3 Plan.
2. Except as herein provided, the Rule 18f-3 Plan shall be and remain unmodified and in full force and effect. All initial capitalized terms used herein shall have such meanings as ascribed thereto in the Rule 18f-3 Plan.
SCHEDULE A
(as of September 14, 2010)
A Shares | B Shares | C Shares | I Shares | T Shares | X Shares | Y Shares | ||||||||
Virtus Equity Trust | ||||||||||||||
Virtus Balanced Fund | X | X | X | |||||||||||
Virtus Growth & Income Fund | X | X | X | X | ||||||||||
Virtus Mid-Cap Core Fund | X | X | X | |||||||||||
Virtus Mid-Cap Growth Fund | X | X | X | X | ||||||||||
Virtus Mid-Cap Value Fund | X | X | X | |||||||||||
Virtus Quality Large-Cap Value Fund | X | X | X | |||||||||||
Virtus Quality Small-Cap Fund | X | X | X | |||||||||||
Virtus Small-Cap Core Fund | X | X | X | X | ||||||||||
Virtus Small-Cap Sustainable Growth Fund | X | X | X | |||||||||||
Virtus Strategic Growth Fund | X | X | X | X | ||||||||||
Virtus Tactical Allocation Fund | X | X | X | |||||||||||
Virtus Insight Trust | ||||||||||||||
Virtus Balanced Allocation Fund | X | X | X | |||||||||||
Virtus Core Equity Fund | X | X | X | |||||||||||
Virtus Emerging Markets Opportunities Fund | X | X | X | |||||||||||
Virtus High Yield Income Fund | X | X | X | |||||||||||
Virtus Insight Government Money Market Fund | X | X | ||||||||||||
Virtus Insight Money Market Fund | X | X | ||||||||||||
Virtus Insight Tax-Exempt Money Market Fund | X | X | ||||||||||||
Virtus Intermediate Government Bond Fund | X | X | ||||||||||||
Virtus Intermediate Tax-Exempt Bond Fund | X | X | X | |||||||||||
Virtus Short/Intermediate Bond Fund | X | X | X | |||||||||||
Virtus Tax-Exempt Bond Fund | X | X | X | |||||||||||
Virtus Value Equity Fund | X | X | X | |||||||||||
Virtus Institutional Trust | ||||||||||||||
Virtus Institutional Bond Fund | X | X | ||||||||||||
Virtus Opportunities Trust | ||||||||||||||
Virtus AlphaSectorSM Allocation Fund | X | X | X | |||||||||||
Virtus AlphaSectorSM Rotation Fund | X | X | X | |||||||||||
Virtus Alternatives Diversifier Fund | X | X | ||||||||||||
Virtus Bond Fund | X | X | X | X | ||||||||||
Virtus CA Tax-Exempt Bond Fund | X | X | ||||||||||||
Virtus Foreign Opportunities Fund | X | X | X | |||||||||||
Virtus Global Infrastructure Fund | X | X | X | |||||||||||
Virtus Global Opportunities Fund | X | X | X | |||||||||||
Virtus Global Real Estate Securities Fund | X | X | X | |||||||||||
Virtus Greater Asia ex Japan Opportunities Fund | X | X | X |
A Shares | B Shares | C Shares | I Shares | T Shares | X Shares | Y Shares | ||||||||
Virtus Greater European Opportunities Fund | X | X | X | |||||||||||
Virtus High Yield Fund | X | X | X | |||||||||||
Virtus International Equity Fund | X | X | X | |||||||||||
Virtus International Real Estate Securities Fund | X | X | X | |||||||||||
Virtus Market Neutral Fund | X | X | X | X | ||||||||||
Virtus Multi-Sector Fixed Income Fund | X | X | X | X | ||||||||||
Virtus Multi-Sector Short Term Bond Fund | X | X | X | X | X | |||||||||
Virtus Premium AlphaSectorSM Fund | X | X | X | |||||||||||
Virtus Real Estate Securities Fund | X | X | X | X | ||||||||||
Virtus Senior Floating Rate Fund | X | X | X |