Roundhill Renames No-Dividend S&P 500 ETF and Adds Tax Risk

Roundhill will rename the Roundhill S&P 500 No Dividend Target ETF as the Roundhill S&P 500 Accumulating ETF, effective on or about October 1, 2026. The ticker, investment objective and strategy will remain unchanged. Roundhill is also adding an ex-dividend tax risk disclosure tied to the fund’s practice of selling stocks before they trade ex-dividend. If tax authorities determine the ETF was nevertheless entitled to dividends it did not report as income, the fund could face complications maintaining regulated investment company status. It may need to make a deficiency dividend and pay interest, while failure to do so could result in corporate taxes, interest and penalties.