EX-99. CERT
CERTIFICATION PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002
I, Robert C. Doll, Jr., Chief Executive Officer of Capital and
Income Strategies Fund, Inc., certify that:
1. I have reviewed this report on Form N-CSR of Capital and Income
Strategies Fund, Inc.;
2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect
to the period covered by this report;
3. Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all
material respects the financial condition, results of operations,
changes in net assets, and cash flows (if the financial statements
are required to include a statement of cash flows) of the
registrants as of, and for, the periods presented in this report;
4. The registrants' other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Rule 30a-3(c) under the Investment Company
Act of 1940) and internal control over financial reporting (as
defined in Rule 30a-3(d) under the Investment Company Act of 1940)
for the registrants and have:
a) designed such disclosure controls and procedures, or
caused such disclosure controls and procedures to be
designed under our supervision, to ensure that material
information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in
which this report is being prepared;
b) designed such internal control over financial reporting,
or caused such internal control over financial reporting to
be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting
and the preparation of financial statements for external
purposes in accordance with generally accepted accounting
principles;
c) evaluated the effectiveness of the registrants'
disclosure controls and procedures and presented in this
report our conclusions about the effectiveness of the
disclosure controls and procedures, as of a date within 90
days prior to the filing date of this report based on such
evaluation; and
d) disclosed in this report any change in the registrants'
internal control over financial reporting that occurred
during the second fiscal quarter of the period covered by
this report that has materially affected, or is reasonably
likely to materially affect, the registrants' internal
control over financial reporting; and
5. The registrants' other certifying officer(s) and I have disclosed
to the registrants' auditors and the audit committees of the
registrants' boards of directors (or persons performing the
equivalent functions):
a) all significant deficiencies and material weaknesses in
the design or operation of internal control over financial
reporting which are reasonably likely to adversely affect
the registrant's ability to record, process, summarize, and
report financial information; and
b) any fraud, whether or not material, that involves
management or other employees who have a significant role in
the registrants' internal control over financial reporting.
Date: March 30, 2005
/s/ Robert C. Doll, Jr.
Robert C. Doll, Jr.,
Chief Executive Officer of
Capital and Income Strategies
Fund, Inc.
EX-99. CERT
CERTIFICATION PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002
I, Donald C. Burke, Chief Financial Officer of Capital and Income
Strategies Fund, Inc., certify that:
1. I have reviewed this report on Form N-CSR of Capital and Income
Strategies Fund, Inc.;
2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect
to the period covered by this report;
3. Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all
material respects the financial condition, results of operations,
changes in net assets, and cash flows (if the financial statements
are required to include a statement of cash flows) of the
registrants as of, and for, the periods presented in this report;
4. The registrants' other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Rule 30a-3(c) under the Investment Company
Act of 1940) and internal control over financial reporting (as
defined in Rule 30a-3(d) under the Investment Company Act of 1940)
for the registrants and have:
a) designed such disclosure controls and procedures, or
caused such disclosure controls and procedures to be
designed under our supervision, to ensure that material
information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in
which this report is being prepared;
b) designed such internal control over financial reporting,
or caused such internal control over financial reporting to
be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting
and the preparation of financial statements for external
purposes in accordance with generally accepted accounting
principles;
c) evaluated the effectiveness of the registrants'
disclosure controls and procedures and presented in this
report our conclusions about the effectiveness of the
disclosure controls and procedures, as of a date within 90
days prior to the filing date of this report based on such
evaluation; and
d) disclosed in this report any change in the registrants'
internal control over financial reporting that occurred
during the second fiscal quarter of the period covered by
this report that has materially affected, or is reasonably
likely to materially affect, the registrants' internal
control over financial reporting; and
5. The registrants' other certifying officer(s) and I have disclosed
to the registrants' auditors and the audit committees of the
registrants' boards of directors (or persons performing the
equivalent functions):
a) all significant deficiencies and material weaknesses in
the design or operation of internal control over financial
reporting which are reasonably likely to adversely affect
the registrant's ability to record, process, summarize, and
report financial information; and
b) any fraud, whether or not material, that involves
management or other employees who have a significant role in
the registrants' internal control over financial reporting.
Date: March 30, 2005
/s/ Donald C. Burke
Donald C. Burke,
Chief Financial Officer of
Capital and Income Strategies
Fund, Inc.
Exhibit 99.1350CERT
Certification Pursuant to Section 906 of the Sarbanes Oxley Act
I, Robert C. Doll, Jr., Chief Executive Officer of Capital and
Income Strategies Fund, Inc. (the "Fund"), certify that:
1. The N-CSR of the Fund (the "Report") fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange
Act of 1934; and
2. The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations
of the Fund.
Dated: February 24, 2005
/s/ Robert C. Doll, Jr.
Robert C. Doll, Jr.,
Chief Executive Officer of
Capital and Income Strategies Fund, Inc.
A signed original of this written statement required by Section 906,
or other document authenticating, acknowledging, or otherwise
adopting the signature that appears in typed form within the
electronic version of this written statement required by Section
906, has been provided to Capital and Income Strategies Fund, Inc.
and will be retained by Capital and Income Strategies Fund, Inc. and
furnished to the Securities and Exchange Commission or its staff
upon request.
Exhibit 99.1350CERT
Certification Pursuant to Section 906 of the Sarbanes Oxley Act
I, Donald C. Burke, Chief Financial Officer of Capital and Income
Strategies Fund, Inc. (the "Fund"), certify that:
1. The N-CSR of the Fund (the "Report") fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange
Act of 1934; and
2. The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations
of the Fund.
Dated: February 24, 2005
/s/ Donald C. Burke
Donald C. Burke,
Chief Financial Officer of
Capital and Income Strategies Fund, Inc.
A signed original of this written statement required by Section 906,
or other document authenticating, acknowledging, or otherwise
adopting the signature that appears in typed form within the
electronic version of this written statement required by Section
906, has been provided to Capital and Income Strategies Fund, Inc.
and will be retained by Capital and Income Strategies Fund, Inc. and
furnished to the Securities and Exchange Commission or its staff
upon request.