IRA DISTRIBUTION FORMS INSTRUCTION BOOKLET FOR ORIGINAL ACCOUNT HOLDERS

IRA DISTRIBUTION FORMS INSTRUCTION BOOKLET FOR ORIGINAL ACCOUNT HOLDERS Not FDIC Insured May Lose Value Not Bank Guaranteed

CONTENTS 1 Information for Different Types of Distributions 2 Penalty Exempt Distributions 3 Instructions for Transfer Incident to Divorce 4 Tax-Reporting Information 5 Instructions for Completing the OppenheimerFunds IRA Distribution Request Form 7 IRA Distribution Request Form 11 Required Minimum Distributions (RMDs) 12 Instructions for Completing the OppenheimerFunds Required Minimum Distribution Request Form 13 Required Minimum Distribution Request Form for Original Account Holders This booklet is not intended for beneficiaries. Beneficiaries inheriting an IRA should use the forms included in the Inherited IRA Instructions and Forms Booklet available at oppenheimerfunds.com or by calling the IRA Resource Center at 800.783.7783.

Information for Different Types of Distributions The various effects of taking an IRA distribution depend upon a number of factors, including your age at the time of distribution and reason for taking the distribution. This brochure outlines examples of IRA distributions and discusses reasons for distributions as listed on the OppenheimerFunds IRA Distribution Request Form. Specific instructions for completing the OppenheimerFunds IRA Distribution Request Forms, as well as the forms themselves, are included in this brochure. Please note, taking a distribution from your IRA may have income tax ramifications. Please consult a qualified tax accountant or tax attorney as well as your financial advisor before taking a distribution. This material is meant for informational purposes only and is not meant to be tax or legal advice. For a more in-depth discussion of Required Minimum Distributions (RMDs), please see OppenheimerFunds Planning Your IRA Distribution (RE0000.487). 1

Penalty Exempt Distributions NORMAL DISTRIBUTION (ON OR AFTER AGE 59½) Normal distributions from Roth IRAs that have been open for at least five years are tax free. Distributions from other IRAs are subject to ordinary income tax. PREMATURE DISTRIBUTION Distributions taken from a Traditional IRA prior to attaining age 59½, or taken from a Roth IRA prior to age 59½ or if the account has not been open at least five years, are subject to a 10% penalty unless taken: To purchase a first home (up to $10,000 lifetime limit). To pay for qualified higher education expenses. To meet certain medical expenses in excess of 10% (or 7.5% if you or your spouse was born before January 2, 1949) of adjusted gross income. To pay for health insurance premiums during specific periods of unemployment. As part of a series of substantially equal periodic payments under Section 72(t) (discussed at right). Upon death or disability. To pay an IRS levy. The penalty may also be avoided if you roll your premature distribution back into the existing, or another, IRA within 60 days of its receipt (please note that rollovers are limited to one per 12-month period per account). If your pre mature distribution is from a SIMPLE IRA that has been funded for less than two years, the premature distribution penalty is 25% instead of 10% and cannot be rolled over to a Traditional IRA. FIRST-TIME HOME PURCHASE, EDUCATION EXPENSES, UNEM- PLOYED HEALTH INSURANCE OR MEDICAL EXPENSES Distributions taken prior to age 59½ for any of the reasons indicated are exempt from the 10% premature distribution penalty. When you file your taxes, you must also file IRS Form 5329 to document your exemption from the penalty. SUBSTANTIALLY EQUAL PERIODIC PAYMENTS UNDER SECTION 72(t) Setting up a series of substantially equal periodic payments allows you to avoid paying the 10% premature distribution penalty tax on distributions made before age 59½. Remember, once you begin 72(t) distributions, you may not alter the payment schedule for five years, or until you have reached age 59½, whichever comes later. If you take more or less than your distribution amount in a given year, you will owe the 10% tax, plus interest, retroactively on all the distributions taken as part of the series. Your financial advisor should request an OppenheimerFunds 72(t) Distribution Illustration showing the three permissible options for calculating your 72(t) distributions. You must choose an appropriate option, sign the Illustration and return it with the IRA Distribution Request Form on page 7 of this booklet. DISABILITY Distributions taken prior to age 59½ due to disability are exempt from the 10% premature distribution penalty. While OppenheimerFunds does not require proof of disability to identify the distribution on the tax form, the IRS defines disability as being unable to engage in any substantial, gainful activity, and may require that you submit additional paperwork. If your distribution comes from Class B, Class C or N shares 1 with a contingent deferred sales charge (CDSC), you may have the CDSC waived by supplying a letter of disability determination from the Social Security Administration (SSA), or if you already receive a stream of benefits from the SSA, a signed letter from your physician on his or her own letterhead. IRS LEVY Distributions on account of an IRS levy are not subject to the 10% premature distribution penalty for individuals under age 59½. OppenheimerFunds must be provided with a copy of the IRS levy. 1. Effective July 1, 2014, Class N shares will be renamed Class R shares. Please see fund prospectuses and SAIs for additional information. 2

Instructions for Transfer Incident to Divorce In the instance a divorce settlement decrees that an IRA be split, the following paperwork is needed to effect the transfer: An IRA application completed by the ex-spouse. A letter setting forth the appropriate instructions, bearing both the account owner s guaranteed signature and his or her ex spouse s guaranteed signature. A complete copy of the final divorce decree and property settlement, which specifically vests ownership of the shares to the ex-spouse, is needed for all accounts. The divorce decree should clearly state either the number of shares or the dollar amount that should be transferred or redeemed to the ex-spouse on the date the split is effective. This amount should include all calculations pertaining to earnings that accrue between the effective date and the actual split. The divorce decree should reference the specific fund(s) and IRA account number(s). If a spouse is taking a distribution, this will be a taxable event for the receiving spouse. If the ex-spouse s assets are to be transferred to an outside trustee, OppenheimerFunds will need a formal letter of acceptance from the successor trustee. The letter should indicate that the trustee is maintaining such a retirement plan and will accept the transfer. The letter must be signed in the name of the institution as successor trustee by a duly authorized officer or principal. 3

Tax-Reporting Information Any distribution from an IRA is reported to the IRS as a distribution taken in the year in which the shares are redeemed. The distribution is reported on IRS Form 1099-R. TAX-WITHHOLDING INFORMATION All distributions will be issued net of withholding unless you specify otherwise. Distributions from an IRA account are subject to federal income tax withholding unless you elect not to have taxes withheld. Shareholder Services is required by the Internal Revenue Code to withhold 10% from all IRA distributions unless we are instructed otherwise by you at the time you request distributions. You will receive your copy of Form 1099-R by the end of January of the following year. If you do not want Shareholder Services to withhold taxes on your distributions, please be sure to complete the withholding section of the OppenheimerFunds IRA Distribution Request or Required Minimum Distribution Request Form. You must include your Taxpayer Identification Number (your Social Security number) on the notice and sign it for your election to be effective. You will then be responsible for paying estimated taxes to the IRS. You may incur penalties under the estimated tax rules if your estimated tax payment is insufficient. For periodic distributions, your decision to not have withholding apply will remain in effect until you cancel it. You can do this by sending us a dated and signed Withholding Election Notice (RE0000.008) revoking your decision. For non-periodic distributions, the withholding notice applies only to that specific distribution. For non-periodic distributions, we will automatically withhold federal taxes at a rate of 10% unless otherwise instructed. The election notice can be used to increase the amount of tax withheld. Where indicated, you must provide us with your certified Taxpayer Identification Number (your Social Security number) when you request a payment. If you fail to provide it, we are required by law to withhold even if you elect not to have tax withheld. We will pay the IRS the amount withheld on your behalf. We cannot refund any amount properly withheld, even if the amount was withheld because of your failure to file the necessary election notice. WITHHOLDING IS YOUR RESPONSIBILITY It is your responsibility to determine whether withholding is appropriate and meets the requirements of the applicable tax laws. Neither we, the Funds distributor, nor the Funds themselves are responsible for determining whether withholding should apply, what amounts should be withheld, or whether your election satisfies your obligations under the tax laws. This includes withholding for state law purposes, which OppenheimerFunds does not perform. PAYMENTS PAID OUTSIDE THE UNITED STATES If you are a U.S. citizen or resident alien and your home address is outside the United States, you may not elect against withholding on payments paid outside the U.S. If you are not a U.S. citizen or are a nonresident alien, you may elect against U.S. withholding provided: 1. You supply Shareholder Services with an IRS Form W-8BEN or have done so within the last three years, and 2. You are not subject to Section 877 of the Internal Revenue Code concerning expatriation to avoid taxes. If you submit an IRS Form W-8BEN to Shareholder Services, we will withhold at the rate of 30% or at the rate specified by the treaty between the United States and your country of residence, if any. PROCESSING TIME Please allow 7 10 days to process and implement a distribution request. 4

Instructions for Completing the OppenheimerFunds IRA Distribution Request Form Please use this form for distribution reasons except RMD and Beneficiary Distributions. For distributions of RMD, Please use the Required Minimum Distribution Request Form for original account holders found later in this booklet. For Beneficiary Distributions, please complete the Inherited IRA Instructions and Forms Booklet (RE0002.031). SECTION 1 ACCOUNT REGISTRATION Please complete this section in its entirety, regardless of the type of distribution you are requesting. Be sure to provide a contact person and a phone number. SECTION 2 REASON FOR DISTRIBUTION Please select one option, then continue to Section 3. If you do not select a reason and are under age 59½, we will treat your withdrawal as a premature distribution. SECTION 3 TYPE OF DISTRIBUTION Please complete A, B, C and D. If you are requesting to have distributions done on an ongoing basis, please indicate the frequency with which you wish to receive distributions and a start date to begin receiving distributions. If you do not indicate a start date, we will default to the 20th of the month. Please indicate the fund(s) from which all distributions will come and the dollar amount. Please indicate how much you would like distributed. SECTION 4 FEDERAL WITHHOLDING ELECTION Please complete this subsection regardless of the type of distribution you are requesting. If you do not make an election, OppenheimerFunds is required to withhold 10% of your distribution for federal income tax. This section does not apply to distributions from a Roth IRA. SECTION 5 METHOD OF PAYMENT Please complete this subsection regardless of the type of distribution you are requesting. Indicate where and how you want OppenheimerFunds to send your distribution. Distribution checks are sent out the next business day after your distribution request is processed. Complete this section if you want OppenheimerFunds to automatically deposit your distribution in your checking or savings account. You must include a preprinted, voided check or deposit slip if this option does not already exist in your OppenheimerFunds account. Please indicate if you are requesting to have any special delivery. Please note: Saturday delivery is not guaranteed for two-day delivery. SECTION 6 SIGNATURE You must sign the distribution form in this section. OppenheimerFunds will not process an unsigned distribution request. Please read the instructions on the form to determine if you must have your signature guaranteed. * Reminder: Review the checklist at the end of the form. 5

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IRA Distribution Request Form 1 Instructions This form is for distribution requests from your Traditional IRA, Roth IRA, SEP IRA, SARSEP IRA, SIMPLE IRA or Rollover IRA account. We will not process this request if this form is not signed by the account owner. To request a distribution due to the death of a shareholder. Please use the forms included in the Inherited IRA Instructions and Forms Booklet (RE0002.031). Do not use this form if seeking to transfer assets to another service provider. Please complete and return pages 1 4 of this form to OppenheimerFunds Distributor Inc. Fax: Regular mail Overnight mail 303.768.1500 P.O. Box 5390 12100 E. Iliff Avenue Denver, CO 80217-5390 Suite 300 Aurora, CO 80014-1250 Questions: Call us at 800.783.7783 See instruction booklet for information on distributions and penalties. 1 Account ownership First name M.I. Last name Social Security no. Date of birth ( ) Contact (select one): Me My Advisor Either Contact phone no. 2 Reason for distribution For details, please see the instruction booklet. Please select one option then continue to Section 3 for distribution instructions. Normal Distribution (on or after age 59½). Premature Distribution (under age 59½; 10% penalty applies). First-time Home Purchase, Education Expenses, Unemployed Health Insurance or Medical Expenses Exceeding 10% of AGI (or 7.5% if you or your spouse was born before January 2, 1949) (coded as a premature distribution). IRS Levy (must attach copy of levy). Disability Substantially Equal Periodic Payments Under Code Section 72(t) (You must attach the OppenheimerFunds 72(t) Distribution Illustration provided by your advisor, signed by both of you. For more information, see page 2 of this instruction booklet.) Direct Rollover to a 403(b) or Qualified Plan at Another Financial Institution Note: Do not use this option if moving assets to an IRA, SEP IRA, SIMPLE IRA, Roth IRA or SARSEP IRA) RE0000.921.1013 Page 1 of 4

3 Type of distribution Select one. If the distribution is in excess of $100,000 per account, a signature guarantee is required. A One-time Distribution Distribute 100% of the accounts listed below (lump sum). (The dollar fields in D do not need to be filled out if selecting this option. Only account numbers are required.) Distribute 100% of my accounts under the following plan type(s) (select all that apply). (You do not need to complete Section D if you elect this option): Traditional IRA Roth IRA SEP IRA SARSEP IRA SIMPLE IRA Rollover IRA Partial/One-time Distribution for the accounts listed below. (Please include dollar amount if choosing partial distribution.) B Ongoing/Systematic Distributions Systematic Distributions from accounts listed below. Start date: / / (payout start date must be after the 6th of each month). Annually Semiannually Quarterly Monthly If the start date for systematic distributions is not specified, we will default to the 20th of each month. C Dividends and Capital Gains (If no accounts are identified in Section D, this option will be set-up on all accounts) Distribute dividends only. Distribute capital gains only. Distribute both dividends and capital gains. D Accounts to Redeem If you selected to redeem 100% of a specific plan type(s), please proceed to Section 4 for Federal withholding election. Account No.: $ Account No.: $ Account No.: $ Account No.: $ Account No.: $ Note: If you require additional space for account numbers, please attach a list. If the requested amount leaves less than one share, the entire account will be redeemed. 4 Federal withholding election If you do not check one of these options, we must withhold 10% from your distribution. Even if you elect to have federal income tax withheld, you are liable for payment of federal income tax on the taxable portion of your distribution. You may also be subject to the tax penalties under the estimated tax payment rules if your payments of estimated tax and withholding, if any, are not adequate. Minimum election for withholding must be 10% or greater. We do not withhold state taxes. Federal withholding does not apply for Roth IRA accounts unless specifically requested. I want federal income tax withheld at the rate of % from each account. I do not want federal income tax withheld. RE0000.921.1013 Page 2 of 4

5 Method of payment Select one (defaults to bank account or Address of Record if no existing bank account information on file). Will apply to all distributions requested on this form. Deposit directly to my bank account: (Please allow approximately 3 to 5 days to receive the amounts.) Checking Savings Do you already have bank account information on file with OppenheimerFunds? Yes No Bank Account No.: Include a copy of a voided, preprinted check or preprinted savings deposit slip. Note: Preprinted deposit slips may not have the proper routing number for your bank, please contact your bank for more information. Send payment to address listed on my account: (Please allow approximately 5 to 7 days to receive the amounts.) Regular mail Overnight (fee will be deducted from the account) OppenheimerFunds Account No.: Transfer to my existing OppenheimerFunds nonretirement account: (Not available for transfers from a Traditional IRA, SEP IRA or SIMPLE/SARSEP IRA.) Deposit the proceeds of this distribution into a nonretirement account in the same fund. Use the same registration as on account listed below. Deposit the proceed of this distribution into a nonretirement account using the account: Name of Fund: Account No.: Transfer to a new OppenheimerFunds nonretirement account (per required attached New Account Application). Direct rollover to another financial institution. (do not use when moving proceeds to a Traditional IRA, SEP IRA, SIMPLE IRA, SARSEP IRA) Note: If this option is selected, the request must be Signature Guaranteed or accompanied by the receiving company s Letter of Acceptance (signed by company). Please select account type you are moving your assets to: 403(b) 401(k) Defined Benefit Profit Sharing Plan Other Send check to address and/or payee other than address listed on my account. Please complete signature guarantee request. Make check payable and mail to charity listed below: Make check payable as instructed on attached Letter of Acceptance from receiving financial institution (for direct rollover). Make check payable to: First Name/Charity M.I. Last Name Address City State Zip Address provided above is my new address. Please update my account. Please give adequate notice (normally 15 days) to terminate payment to your bank either in writing (signed by bank account owners) or by telephone. RE0000.921.1013 Page 3 of 4

6 Signature I certify that I have read and completed the instructions on this form and that I have consulted with my tax advisor, or that I otherwise fully understand the tax and other legal consequences of this request or distribution(s) from the OppenheimerFunds-sponsored retirement account. I understand that I am responsible for knowing whether this distribution(s) complies with applicable tax laws; and that I am responsible for reporting and paying all applicable taxes on this distribution(s) and that if this distribution constitutes a premature distribution, I am aware of the applicable tax requirements and penalties. I also certify that if I have requested a transfer of shares of an OppenheimerFunds account to my name, I am of legal age and have the capacity to own such shares. I understand that neither OFI Global Trust Company nor Shareholder Services, Inc., OppenheimerFunds Distributor, Inc. and their respective officers, employees or agents have provided, or are responsible for providing tax or legal advice to me on request. I understand and agree that the trustee shall not be responsible for any tax due on account of this distribution(s) (including distributions based on life expectancy or required minimum distributions calculated using information I provided) or for any tax or other penalties I may pay or incur as a result of this request of any distribution(s) from my account(s). Print name of account owner X Signature of account owner Date X Signature of joint bank owner (if applicable) Date Signature Guarantee Stamp Signature guarantee required for the following transactions: Distribution(s) in excess of $100,000 per fund account. ALL distributions being sent to an address other than the one listed on your account. If address on your account has changed within the last 15 days. If registration on AccountLink is different. Checklist Did you select a start date in Section 3B for a systematic distribution (if applicable)? Did you elect tax withholding in Section 4? Did you sign in Section 6? Did you obtain a Signature Guarantee (if applicable)? RE0000.921.1013 May 6, 2014 Page 4 of 4

Required Minimum Distributions (RMDs) LIFETIME RMDS You must begin taking RMDs in the year in which you attain age 70½. Though you may defer your first RMD until April 1 of the year following the year in which you attain age 70½, doing so will require you to take two RMDs in the year in which you attain age 71½. Please note: Distributions from RMDs can be reinvested into a nonretirement OppenheimerFunds mutual fund account. Please talk to your financial advisor or call 800.CALL OPP (225.5677) to find out more details. The RMD is based on your life expectancy factor and the year-end account value of your IRA according to the following formula: (December 31 portfolio value) RMD = (Life expectancy factor) Under IRS rules, your life expectancy factor is taken from the Uniform Life Expectancy Table, which assumes that you have a beneficiary 10 years younger (whether or not you do). The only exception is if your spouse is your sole beneficiary and more than 10 years younger. In this instance, you may use the actual joint life expectancy of you and your spouse to calculate your RMD. 11

Instructions for Completing the OppenheimerFunds Required Minimum Distribution Request Form Please use this form for RMD distributions only. For beneficial distributions use the Inherited IRA Instructions and Forms Booklet (RE0002.031). SECTION 1 ACCOUNT REGISTRATION Please complete this section in its entirety, regardless of the type of distribution you are requesting. Be sure to provide a contact person and a phone number. SECTION 2 LIFE EXPECTANCY OPTIONS Please indicate whether you would like to calculate your own distribution or you would prefer OppenheimerFunds to calculate your RMD based on your life expectancy. SECTION 3 TYPE OF DISTRIBUTION Please complete A, B and C. If you are requesting to have distributions done on an ongoing basis, please indicate the frequency with which you wish to receive distributions and a start date to begin receiving distributions. If you do not indicate a start date, we will default to the 20th of the month. Please indicate the fund from which all distributions will come and the dollar amount if OppenheimerFunds is not doing the calculation. If you do not select funds from which the distributions will come, we will default to a proportional distribution among all funds in your IRA account. Please indicate how much you would like distributed. SECTION 4 FEDERAL WITHHOLDING ELECTION Please complete this subsection regardless of the type of distribution you are requesting. If you do not make an election, OppenheimerFunds is required to withhold 10% of your distribution for federal income tax. This does not apply to distributions from a Roth IRA. Note that OppenheimerFunds does not perform any withholding for state law purposes, and accordingly, compliance with state tax laws is the account owner s responsibility. SECTION 5 METHOD OF PAYMENT Please complete this subsection regardless of the type of distribution you are requesting. Indicate where and how you want OppenheimerFunds to send your distribution. If you elect the systematic distribution option, the payments will be sent directly to your bank account. We cannot send payments directly to your bank account (the default setting for systematic distributions) without pertinent information. Please include a preprinted, voided check/deposit slip in the envelope with this form. Please do not staple or tape the check/deposit slip to the application. Distribution checks are sent out the next business day after your distribution request is processed. Complete this section if you want OppenheimerFunds to automatically deposit your distribution in your checking or savings account. You must include a preprinted, voided check or deposit slip if this option does not already exist on your OppenheimerFunds account. Please indicate if you are requesting to have any special delivery. Please note: Saturday delivery is not guaranteed for two-day delivery. SECTION 6 SIGNATURE You must sign the distribution form in this section. OppenheimerFunds will not process an unsigned distribution request. Please read the instructions on the form to determine if you must have your signature guaranteed. * Reminder: Review the checklist at the end of the form. 12

Required Minimum Distribution Request Form for Original Account Holders Beneficial account holders should use the forms in the Inherited IRA Instructions and Forms Booklet. Instructions Questions? Please call IRA Resource Center 800.783.7783 Please print neatly in all CAPITAL LETTERS and use black ink to fill out this application. To receive your distribution in a timely manner, please complete all sections and sign this form. We will not process this request if this form is not signed by the account owner. Do not use this form to request a distribution due to the death of a shareholder. Please use the forms included in the Inherited IRA Instructions and Forms Booklet (RE0002.031). Complete and return pages 1 4 of this form to: Fax: 303.768.1500 (if no signature guarantee is required) (regular mail) (overnight courier) Shareholder Services, Inc. Shareholder Services, Inc. P.O. Box 5390 12100 E. Iliff Avenue, Suite 300 Denver, CO 80217-5390 Aurora, CO 80014 1 Account registration First name M.I. Last name Social Security no. Date of birth Contact (select one): Me My Advisor Either ( ) Contact Phone No. 2 Life expectancy options Required Minimum Distribution (RMD) (after age 70½) (select one): Please select one option then continue to Section 3 for distribution instructions. j I have made calculations on my own. j I want OppenheimerFunds to calculate my RMD (please provide the following information): Is the spouse the sole beneficiary? j Yes j No If Yes: Spouse s Date of Birth: / / RB0000.105.1113 Page 1 of 4

3 Type of distribution Select one. If the distribution is in excess of $100,000 per account, a signature guarantee is required. A One-time Distribution Distribute 100% of the accounts listed below (lump sum). (The dollar fields in C do not need to be filled out if selecting this option. Only account numbers are required.) Distribute 100% of my accounts under the following plan type(s) (select all that apply). You do not need to complete Section C if you elect this option.): Traditional IRA Roth IRA SEP IRA SARSEP IRA SIMPLE IRA Rollover IRA Partial/One-time Distribution for the accounts listed below. (Please include dollar amount if choosing partial distribution.) B Ongoing/Systematic Distributions Systematic Distributions from accounts listed below. Start date: / / (payout start date must be after the 6th of each month). Annually Semiannually Quarterly Monthly I would like a proportional split for the distribution of my accounts If the start date for systematic distributions is not specified, we will default to the 20th of each month. C Accounts to Redeem If you selected to redeem 100% of a specific plan type(s), please proceed to Section 4 for Federal withholding election. Account No.: $ Account No.: $ Account No.: $ Account No.: $ Account No.: $ Note: If you require additional space for account numbers, please attach a list. If the requested amount leaves less than one share, the entire account will be redeemed. If you are taking RMDs and do not identify a specific account, we will default to a proportional distribution of the accounts. 4 Federal withholding election If you do not check one of these options, we must withhold 10% from your distribution. Even if you elect to have federal income tax withheld, you are liable for payment of federal income tax on the taxable portion of your distribution. You may also be subject to the tax penalties under the estimated tax payment rules if your payments of estimated tax and withholding, if any, are not adequate. Minimum election for withholding must be 10% or greater. We do not withhold state taxes. Federal withholding does not apply for Roth IRA accounts unless specifically requested. I want federal income tax withheld at the rate of % from each account. I do not want federal income tax withheld. RB0000.105.1113 Page 2 of 4

5 Method of payment (Defaults to bank account or Address of Record if no existing bank account information is on file.) j Deposit directly to my bank account: (If OppenheimerFunds does not have current bank information on file, please include a preprinted, voided check or savings deposit slip.) j Checking (Account No.: ) j Savings (Account No.: ) j Send payment to address listed on my account: j Regular mail j Overnight (fee will be deducted from the account) OppenheimerFunds Account No.: j Transfer to my existing OppenheimerFunds nonretirement account: j I want the proceeds of this distribution to go into a nonretirement account in the same fund. Use the same registration as on account listed below. j I want the proceeds of this distribution to go into a nonretirement account: Name of Fund: Account No.: j Transfer to a new OppenheimerFunds nonretirement account (per required attached New Account Application). j Send check to address and/or payee other than address listed on my account. (Signature Guarantee Required.) j Make check payable and mail to charity listed below: j Make check payable to: First Name/Charity M.I. Last Name Address City State Zip j Address provided above is my new address. Please update my account. Please give adequate notice (normally 15 days) to terminate payment to your bank either in writing (signed by bank account owners) or by telephone. We cannot send payments directly to your bank account (the default setting for systematic distributions) without pertinent information. Please include a preprinted, voided check/deposit slip in the envelope with this form. Please do not staple or tape the check/deposit slip to the application. RB0000.105.1113 Page 3 of 4

6 Signature I certify that I have read and completed the instructions on this form and that I have consulted with my tax advisor, or that I otherwise fully understand the tax and other legal consequences of this request or distribution(s) from the OppenheimerFunds-sponsored retirement account. I understand that I am responsible for knowing whether this distribution(s) complies with applicable tax laws; and that I am responsible for reporting and paying all applicable taxes on this distribution(s). I also certify that if I have requested a transfer of shares of an OppenheimerFunds account to my name, I am of legal age and have the capacity to own such shares. I understand that neither OFI Global Trust Company nor Shareholder Services, Inc., OppenheimerFunds Distributor, Inc. and their respective officers, employees or agents have provided, or are responsible for providing tax or legal advice to me on request. I understand and agree that the trustee shall not be responsible for any tax due on account of this distribution(s) (including distributions based on life expectancy or required minimum distributions calculated using information I provided) or for any tax or other penalties I may pay or incur as a result of this request of any distribution(s) from my account(s). Print name of account owner X Signature of account owner Date X Signature of joint bank owner (if applicable) Date Signature Guarantee Stamp Signature guarantee required for the following transactions: Distribution(s) in excess of $100,000 per fund account ALL distributions being sent to an address other than the one listed on your account If address on your account has changed within the last 15 days If registration on AccountLink is different Checklist Did you select a start date in Section 3B for a systematic distribution (if applicable)? Did you elect tax withholding in Section 4? Did you sign in Section 6? Did you obtain a Signature Guarantee (if applicable)? RB0000.105.1113 May 6, 2014 Page 4 of 4

The various effects of taking an IRA distribution depend upon a number of factors. This brochure discusses allowable distributions and includes specific instructions for completing the applicable OppenheimerFunds IRA Distribution Request Forms, as well as the forms themselves. CONTACTUS Visit oppenheimerfunds.com Call IRA Resource Center at 800.783.7783 Visit oppenheimerfunds.com/call 800.783.7783 Scan this code to learn more about us: Search Google Currents for OppFunds to access our timely thought leadership Visit blog.oppenheimerfunds.com Follow us: Shares of Oppenheimer funds are not deposits or obligations of any bank, are not guaranteed by any bank, are not insured by the FDIC or any other agency, and involve investment risks, including the possible loss of the principal amount invested. This material is provided for general and educational purposes only, and is not intended to provide legal, tax or investment advice, or for use to avoid penalties that may be imposed under U.S. federal tax laws. Contact your attorney or other advisor regarding your specific legal, investment or tax situation. Before investing in any of the Oppenheimer funds, investors should carefully consider a fund s investment objectives, risks, charges and expenses. Fund prospectuses and summary prospectuses contain this and other information about the funds, and may be obtained by asking your financial advisor, visiting oppenheimerfunds.com or calling 1.800.CALL OPP (225.5677). Read prospectuses and summary prospectuses carefully before investing. Oppenheimer funds are distributed by OppenheimerFunds Distributor, Inc. 225 Liberty Street, New York, NY 10281-1008 2014 OppenheimerFunds Distributor, Inc. All rights reserved. RB0000.105.1113 May 6, 2014