2014 FOREIGN SOURCE INCOME AND FOREIGN TAX PAID INFORMATION This information is being provided to assist in your 2014 tax preparations.

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1 This information is being provided to assist in your 2014 tax preparations. The foreign tax credit is intended to relieve taxpayers of double taxation when their foreign source income may be taxed by both the United States and the country from which the income is derived. A fund has to meet certain criteria in order to pass the foreign tax credit through to shareholders. If a fund meets such criteria, it has the discretion whether or not to pass through the foreign tax credit. In computing U.S. income tax liability, individual shareholders may be entitled to either a foreign tax credit (on IRS Form 1040) or an itemized deduction (on IRS Schedule A, Form 1040) for the amount of the foreign tax paid by the fund, as reported in Box 6 of your Dividends and Distributions Form (Form 1099-DIV). Generally, it will be more advantageous to claim this amount as a credit. However, we suggest that you consult your tax advisor to determine the best course of action. Refer your tax advisor to the attached tables. Note that you may not take a foreign tax credit for shares of a fund that you have held for less than 16 days during the 31-day period beginning 15 days prior to the relevant ex-dividend date. Please consult your tax advisor regarding your eligibility to claim the credit. Tax credit If you decide to claim a foreign tax credit, there may be a limitation on the amount of credit you can claim. You may be required to calculate this limitation and your foreign tax credit on your Foreign Tax Credit Form - IRS Form 1116 (for Individuals, Estates, or Trusts). Generally, you will not be subject to this limitation and will be able to claim the foreign tax credit without completing Form 1116 if the following requirements are met: All of your foreign source gross income was passive income. Your total creditable foreign taxes for the year are not more than $300 ($600 if married and filing a joint return). All of your foreign source income and any foreign taxes paid on it are reported to you on a qualified payee statement, which includes Form 1099-DIV or similar tax statements. You elect not to file Form 1116, and instead claim the credit directly on your tax return. Please consult your tax advisor. Note that you will still need to report all of your income, including your foreign income from your fund(s) associated with your foreign tax credit or deduction. You may be liable for federal or state income tax or alternative minimum tax (AMT) under the tax rules, beyond what was paid to the foreign government(s). Also note that some states do not allow foreign tax credits. Please consult with your tax advisor or state tax authority regarding your ability to claim this credit. Limitation on foreign tax credit If you are not able to elect the exemption from the foreign tax credit limitation noted above, you will be required to calculate the limit on the amount of credit you can claim by completing Form The limitation is based upon the total income received from foreign sources (foreign source income) and total foreign taxes paid. It also considers the different categories of foreign source income earned. A description of the information needed to complete Form 1116 is provided below. Detailed information for each fund is provided in the accompanying table in order to compute the limitation. Please see Form 1116 instructions for more information on the calculation of limitations. The IRS has issued regulations relating to foreign qualified dividends and the tax rate differential rules for certain taxpayers. Please consult your tax advisor. To compute foreign source income, multiply the Foreign Source Income percentage by the dividends amount shown in Box 1a of your Form 1099-DIV. To compute foreign source qualified dividends, multiply the Foreign Source Qualified Dividend percentage by the dividends amount shown in Box 1a of your Form 1099-DIV. Foreign taxes paid are reported to you in Box 6 of your Form 1099-DIV Columbia Management Investment Advisers, LLC. All rights reserved. 225 Franklin Street, Boston MA columbiathreadneedle.com/us (03/15)

2 Fund Foreign source income (%) Foreign source qualified dividend (%) Columbia Acorn Emerging Markets Fund 95.93% 95.93% Columbia Acorn European Fund 88.73% 88.73% Columbia Acorn International 90.86% 89.66% Columbia Acorn International Select 84.81% 84.81% Columbia Asia Pacific ex-japan Fund 99.80% 95.08% Columbia Capital Allocation Aggressive Portfolio 18.57% 17.61% Columbia Capital Allocation Conservative Portfolio 11.30% 5.34% Columbia Capital Allocation Moderate Aggressive Portfolio 16.97% 14.47% Columbia Capital Allocation Moderate Conservative Portfolio 15.46% 8.75% Columbia Capital Allocation Moderate Portfolio 15.01% 11.73% Columbia Emerging Markets Bond Fund 99.71% 0.00% Columbia Emerging Markets Fund 98.28% 98.28% Columbia European Equity Fund 96.74% 96.74% Columbia Global Dividend Opportunity Fund 73.82% 73.82% Columbia Greater China Fund 99.90% 46.28% Columbia Income Builder Fund 24.18% 6.04% Columbia International Value Fund 96.45% 96.45% Columbia LifeGoal Growth Portfolio 9.44% 9.44% Columbia Marsico International Opportunities Fund 95.00% 95.00% Columbia Masters International Equity Portfolio 0.00% 0.00% Columbia Multi-Advisor International Equity Fund 0.00% 0.00% Columbia Overseas Value Fund 96.96% 96.96% Columbia Pacific/Asia Fund 95.40% 95.40% Columbia Thermostat Fund 1.23% 1.21% (2)

3 For corporate shareholders, the additional information in the tables below is provided for foreign source income and foreign taxes paid. Columbia Acorn Emerging Markets Fund Class A December 08, 2014 $ $ $ Class C December 08, 2014 $ $ Class R4 December 08, 2014 $ $ $ Class R5 December 08, 2014 $ $ $ Class Y December 08, 2014 $ $ $ Class Z December 08, 2014 $ $ $ Columbia Acorn European Fund Class A December 08, 2014 $ $ $ Class C December 08, 2014 $ $ Class R4 December 08, 2014 $ $ $ Class R5 December 08, 2014 $ $ $ Class Z December 08, 2014 $ $ $ Columbia Acorn International Class A December $ $ $ Class B December $ $ $ Class C December 08, 2014 $ $ $ Class R December 08, 2014 $ $ $ Class R4 December 08, 2014 $ $ $ Class R5 December 08, 2014 $ $ $ Class Y December 08, 2014 $ $ $ Class Z December 08, 2014 $ $ $ Columbia Acorn International Select Class A December 08, 2014 $ $ $ Class B December 08, 2014 $ $ Class C December 08, 2014 $ $ Class R4 December 08, 2014 $ $ $ Class R5 December 08, 2014 $ $ $ Class Y December 08, 2014 $ $ $ Class Z December 08, 2014 $ $ $ (3)

4 Columbia Asia Pacific ex-japan Fund Class A December 17, 2014 $ $ $ Class C December 17, 2014 $ $ $ Class R December 17, 2014 $ $ $ Class R5 December 17, 2014 $ $ $ Class Z December 17, 2014 $ $ $ Columbia Capital Allocation Aggressive Portfolio Class A December 19, 2014 $ $ $ Class B December 19, 2014 $ $ $ Class C December 19, 2014 $ $ $ Class R December 19, 2014 $ $ $ Class R4 December 19, 2014 $ $ $ Class R5 December 19, 2014 $ $ $ Class Y December 19, 2014 $ $ $ Class Z December 19, 2014 $ $ $ Columbia Capital Allocation Conservative Portfolio Class A December 19, 2014 $ $ $ Class B December 19, 2014 $ $ $ Class C December 19, 2014 $ $ $ Class R December 19, 2014 $ $ $ Class R4 December 19, 2014 $ $ $ Class R5 December 19, 2014 $ $ $ Class Y December 19, 2014 $ $ $ Class Z December 19, 2014 $ $ $ Columbia Capital Allocation Moderate Aggressive Portfolio Class A December 19, 2014 $ $ $ Class B December 19, 2014 $ $ $ Class C December 19, 2014 $ $ $ Class R December 19, 2014 $ $ $ Class R4 December 19, 2014 $ $ $ Class R5 December 19, 2014 $ $ $ Class Y December 19, 2014 $ $ $ Class Z December 19, 2014 $ $ $ (4)

5 Columbia Capital Allocation Moderate Conservative Portfolio Class A December 19, 2014 $ $ $ Class B December 19, 2014 $ $ $ Class C December 19, 2014 $ $ $ Class R December 19, 2014 $ $ $ Class R4 December 19, 2014 $ $ $ Class R5 December 19, 2014 $ $ $ Class Y December 19, 2014 $ $ $ Class Z December 19, 2014 $ $ $ Columbia Capital Allocation Moderate Portfolio Class A December 19, 2014 $ $ $ Class B December 19, 2014 $ $ $ Class C December 19, 2014 $ $ $ Class R December 19, 2014 $ $ $ Class R4 December 19, 2014 $ $ $ Class R5 December 19, 2014 $ $ $ Class Y December 19, 2014 $ $ $ Class Z December 19, 2014 $ $ $ Columbia Emerging Markets Bond Fund Class A December 16, 2014 $ $ $ Class B December 16, 2014 $ $ $ Class C December 16, 2014 $ $ $ Class R December 16, 2014 $ $ $ Class R4 December 16, 2014 $ $ $ Class R5 December 16, 2014 $ $ $ Class Y December 16, 2014 $ $ $ Class Z December 16, 2014 $ $ $ Columbia Emerging Markets Fund Class A December 17, 2014 $ $ $ Class B December 17, 2014 $ $ Class C December 17, 2014 $ $ Class R December 17, 2014 $ $ Class R4 December 17, 2014 $ $ $ Class R5 December 17, 2014 $ $ $ Class Y December 17, 2014 $ $ $ Class Z December 17, 2014 $ $ $ (5)

6 Columbia European Equity Fund Class A December 17, 2014 $ $ $ Class B December 17, 2014 $ $ $ Class C December 17, 2014 $ $ $ Class R4 December 17, 2014 $ $ $ Class R5 December 17, 2014 $ $ $ Class Z December 17, 2014 $ $ $ Columbia Global Dividend Opportunity Fund Class A December 15, 2014 $ $ $ Class B December 15, 2014 $ $ $ Class C December 15, 2014 $ $ $ Class R December 15, 2014 $ $ $ Class R4 December 15, 2014 $ $ $ Class R5 December 15, 2014 $ $ $ Class Y December 15, 2014 $ $ $ Class Z December 15, 2014 $ $ $ Columbia Greater China Fund Class A December 17, 2014 $ $ $ Class B December 17, 2014 $ $ $ Class C December 17, 2014 $ $ $ Class R4 December 17, 2014 $ $ $ Class R5 December 17, 2014 $ $ $ Class Z December 17, 2014 $ $ $ Columbia Income Builder Fund Class A December 19, 2014 $ $ $ Class B December 19, 2014 $ $ $ Class C December 19, 2014 $ $ $ Class R December 19, 2014 $ $ $ Class R4 December 19, 2014 $ $ $ Class R5 December 19, 2014 $ $ $ Class Z December 19, 2014 $ $ $ (6)

7 Columbia International Value Fund Class A December 17, 2014 $ $ $ Class B December 17, 2014 $ $ $ Class C December 17, 2014 $ $ $ Class R December 17, 2014 $ $ $ Class R4 December 17, 2014 $ $ $ Class R5 December 17, 2014 $ $ $ Class Z December 17, 2014 $ $ $ Columbia LifeGoal Growth Portfolio Class A December 19, 2014 $ $ $ Class B December 19, 2014 $ $ $ Class C December 19, 2014 $ $ $ Class R December 19, 2014 $ $ $ Class R4 December 19, 2014 $ $ $ Class R5 December 19, 2014 $ $ $ Class Z December 19, 2014 $ $ $ Columbia Marsico International Opportunities Fund Class A December 16, 2014 $ $ Class B December 16, 2014 $ $ Class C December 16, 2014 $ $ Class R December 16, 2014 $ $ Class R4 December 16, 2014 $ $ Class Z December 16, 2014 $ $ Columbia Masters International Equity Portfolio Class A December 19, 2014 $ $ Class B December 19, 2014 $ $ Class C December 19, 2014 $ $ Class R December 19, 2014 $ $ Class Z December 19, 2014 $ $ (7)

8 Columbia Multi-Advisor International Equity Fund Class A December 17, 2014 $ $ Class B December 17, 2014 $ $ Class C December 17, 2014 $ $ Class R December 17, 2014 $ $ Class R4 December 17, 2014 $ $ Class R5 December 17, 2014 $ $ Class Y December 17, 2014 $ $ Class Z December 17, 2014 $ $ Columbia Overseas Value Fund Class A December 16, 2014 $ $ $ Class B December 16, 2014 $ $ $ Class C December 16, 2014 $ $ $ Class Z December 16, 2014 $ $ $ Columbia Pacific/Asia Fund Class A December 16, 2014 $ $ $ Class C December 16, 2014 $ $ $ Class R4 December 16, 2014 $ $ $ Class Z December 16, 2014 $ $ $ Columbia Thermostat Fund Class A December 19, 2014 $ $ $ Class B December 19, 2014 $ $ $ Class C December 19, 2014 $ $ $ Class R4 December 19, 2014 $ $ $ Class R5 December 19, 2014 $ $ $ Class Y December 19, 2014 $ $ $ Class Z December 19, 2014 $ $ $ Columbia Funds and Columbia Acorn Funds are distributed by Columbia Management Investment Distributors, Inc., member FINRA. Columbia Funds are managed by Columbia Management Investment Advisers, LLC and Columbia Acorn Funds are managed by Columbia Wanger Asset Management, LLC, a subsidiary of Columbia Management Investment Advisers, LLC. Columbia Threadneedle Investments is the global brand name of the Columbia Threadneedle group of companies. (8)