Fund invests, under normal market circumstances, at least 80 percent of its net assets in component securities of the Underlying Index. The Underlying Index is sponsored and maintained by Abacus FCF Indexes LLC, an affiliate of Abacus FCF Advisors LLC, the Fund's investment adviser. The Underlying Index is a rules-based equity index designed to track the performance of real assets equities with strong free cash flow return on invested capital, as identified by the Index Provider through extensive historical research. The Fund intends to maintain a portfolio of securities that generally replicates the holdings of the Underlying Index. The Index Provider currently defines real assets equities as common stock, real estate investment trusts, master limited partnerships, and American Depositary Receipts included in the Real Assets Industry Group, as defined by the Index Provider. The Index Provider currently classifies the following sectors as within the Real Assets Industry Group, each as defined by a third-party industry classification system: real estate related sectors; infrastructure related sectors; commodities related sectors; natural resources related sectors; and utilities related sectors.