Notice2026-06234

Deregistration Under Section 8(f) of the Investment Company Act of 1940

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
April 1, 2026

Issuing agencies

Securities and Exchange Commission

Abstract

Applicant seeks an order declaring that it has ceased to be an investment company. The applicant has transferred its assets to Eaton Vance Income Opportunities ETF, and on November 10, 2025, made a final distribution to its shareholders based on net asset value. Expenses of $620,300 incurred in connection with the reorganization were paid by the applicant. Filing Date: The application was filed on February 24, 2026. Applicant's Address: Morgan Stanley Income Opportunities Fund c/o Morgan Stanley Investment Management Inc., 1585 Broadway, New York, New York 10036.

Full Text

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<title>Federal Register, Volume 91 Issue 62 (Wednesday, April 1, 2026)</title>
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[Federal Register Volume 91, Number 62 (Wednesday, April 1, 2026)]
[Notices]
[Pages 16267-16268]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-06234]


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SECURITIES AND EXCHANGE COMMISSION

[Investment Company Act Release No. 36073]


Deregistration Under Section 8(f) of the Investment Company Act 
of 1940

March 27, 2026.
AGENCY: Securities and Exchange Commission (``Commission'' or ``SEC'').

ACTION: Notice of applications for deregistration under Section 8(f) of 
the Investment Company Act of 1940.

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    The following is a notice of applications for deregistration under 
section 8(f) of the Investment Company Act of 1940 for the month of 
March 2026. A copy of each application may be obtained via the 
Commission's website by searching for the applicable file number listed 
below, or for an applicant using the Company name search field, on the 
SEC's EDGAR system. The SEC's EDGAR system may be searched at <a href="https://www.sec.gov/edgar/search-filings">https://www.sec.gov/edgar/search-filings</a>. You may also call the SEC's Office of 
Investor Education and Advocacy at (202) 551-8090. An order granting 
each application will be issued unless the SEC orders a hearing. 
Interested persons may request a hearing on any application by emailing 
the SEC's Secretary at <a href="/cdn-cgi/l/email-protection#7e2d1b1d0c1b0a1f0c070d53311818171d1b3e0d1b1d50191108"><span class="__cf_email__" data-cfemail="3d6e585e4f58495c4f444e10725b5b545e587d4e585e135a524b">[email&#160;protected]</span></a> and serving the 
relevant applicant with a copy of the request by email, if an email 
address is listed for the relevant applicant below, or personally or by 
mail, if a physical address is listed for the relevant applicant below. 
The email should include the relevant file number listed below. Hearing 
requests should be received by the SEC by 5:30 p.m. on April 21, 2026, 
and should be accompanied by proof of service on applicants, in the 
form of an affidavit or,

[[Page 16268]]

for lawyers, a certificate of service. Pursuant to Rule 0-5 under the 
Act, hearing requests should state the nature of the writer's interest, 
any facts bearing upon the desirability of a hearing on the matter, the 
reason for the request, and the issues contested. Persons who wish to 
be notified of a hearing may request notification by writing to the 
SEC's Secretary at <a href="/cdn-cgi/l/email-protection#b2e1d7d1c0d7c6d3c0cbc19ffdd4d4dbd1d7f2c1d7d19cd5ddc4"><span class="__cf_email__" data-cfemail="94c7f1f7e6f1e0f5e6ede7b9dbf2f2fdf7f1d4e7f1f7baf3fbe2">[email&#160;protected]</span></a>.

ADDRESSES: The Commission: <a href="/cdn-cgi/l/email-protection#50033533223524312229237d1f3636393335102335337e373f26"><span class="__cf_email__" data-cfemail="1c4f797f6e79687d6e656f31537a7a757f795c6f797f327b736a">[email&#160;protected]</span></a>.

FOR FURTHER INFORMATION CONTACT: Shane Duggan, Acting Assistant 
Director, at (202) 551-6367 or Division of Investment Management, Chief 
Counsel's Office at (202) 551-6821; SEC, Division of Investment 
Management, Chief Counsel's Office, 100 F Street NE, Washington, DC 
20549-8010.

Morgan Stanley Income Opportunities Fund [File Number 811-06515]

    Summary: Applicant seeks an order declaring that it has ceased to 
be an investment company. The applicant has transferred its assets to 
Eaton Vance Income Opportunities ETF, and on November 10, 2025, made a 
final distribution to its shareholders based on net asset value. 
Expenses of $620,300 incurred in connection with the reorganization 
were paid by the applicant.
    Filing Date: The application was filed on February 24, 2026.
    Applicant's Address: Morgan Stanley Income Opportunities Fund c/o 
Morgan Stanley Investment Management Inc., 1585 Broadway, New York, New 
York 10036.

Puerto Rico Residents Tax-Free Fund VI, Inc. [File No. 811-23694]

    Summary: Applicant, a closed-end investment company, seeks an order 
declaring that it has ceased to be an investment company. On October 
14, 2025, applicant made a liquidating distribution to its shareholders 
based on net asset value. Expenses of $88,438 incurred in connection 
with the liquidation were paid by the applicant.
    Filing Date: The application was filed on December 5, 2025, and 
amended on January 27, 2026.
    Applicant's Address: Buchanan Office Center, 40 Carr. 165, Suite 
201, Guaynabo, Puerto Rico 00968-8022.

    For the Commission, by the Division of Investment Management, 
pursuant to delegated authority.
Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2026-06234 Filed 3-31-26; 8:45 am]
BILLING CODE 8011-01-P


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Indexed from Federal Register on April 1, 2026.

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