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Saba Capital Income & Opportunities Fund (BRW) is notifying shareholders of the sources of its distributions, as required by Section 19(a) of the Investment Company Act. For the distribution paid on November 28, 2025, the estimated source is 100% net investment income. For the fiscal year 2025, the cumulative estimated allocation is 46.93% net investment income and 53.07% return of capital.

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