Liberty All-Star® Equity Fund 2015 Tax Information

BOSTON--(BUSINESS WIRE)--

Liberty All-Star^® Equity Fund USA announces the final tax status for its 2015 distributions as follows:

													Total Ordinary Dividends
Record Date				Payable Date				Amount per Share					Qualified				Non-Qualified				Long-Term Capital Gains
10/31/14*				01/02/15				$	0.062038				6.93%				—				93.07%
01/23/15				03/09/15				$	0.10				6.93%				—				93.07%
05/01/15				06/15/15				$	0.14				6.93%				—				93.07%
07/31/15				09/14/15				$	0.14				6.93%				—				93.07%
10/30/15				01/04/16				$	0.121565				6.93%				—				93.07%
10/30/15**				01/04/16				$	0.008435				—				—				—

* Pursuant to Section 852 of the Internal Revenue Code, the taxability of this distribution will be reported in the Form 1099-DIV for 2015.

** Pursuant to Section 852 of the Internal Revenue Code, the taxability of this portion of the distribution will be reported in the Form 1099-DIV for 2016.

The tax designations of the distributions were previously reported to shareholders on a tentative book basis. The final tax designations are based upon tax reporting requirements and should be used by shareholders for tax return preparation.

ALPS Advisors, Inc. is the investment advisor of the Liberty All-Star Equity Fund, a multi-managed, closed-end investment company with more than $945 million in net assets. The Fund's shares are listed on the New York Stock Exchange under the symbol USA.

The Liberty All-Star Equity Fund is a closed-end fund and does not continuously offer shares. The Fund trades in the secondary market, investors wishing to buy or sell shares need to place orders through an intermediary or broker. The share price of a closed-end fund is based on the market's value.

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