The Harvest Report

December 2024

11 funds paid in December 2024. 5 raised their payouts, 4 cut and 1 held steady versus November. Across the funds that publish a breakdown, an average of 66% of each payout was return of capital.

Biggest raise

GPIX +4.5%

Goldman Sachs S&P 500 Premium Income ETF

Biggest cut

IWMI −3.7%

NEOS Russell 2000 High Income ETF

Most return of capital

QQQH 98%

Nasdaq-100 Hedged Equity Income ETF

FundPaidPer sharevs. priorReturn of capital
BNDINEOS Enhanced Income Aggregate Bond ETF Dec 26 $0.2250 −0.7% 7%
BTCIBitcoin High Income ETF Dec 26 $1.4578 +3.5% 95%*
CSHINEOS Enhanced Income Cash Alternative ETF Dec 26 $0.2299 0.0% 55%*
GPIQGoldman Sachs Nasdaq-100 Premium Income ETF Dec 9 $0.4308 +4.1% 94%*
GPIXGoldman Sachs S&P 500 Premium Income ETF Dec 9 $0.3581 +4.5% 91%*
HYBIEnhanced Income Credit Select ETF Dec 26 $0.0752 −0.9% 24%*
IWMINEOS Russell 2000 High Income ETF Dec 26 $0.6108 −3.7% 76%
QQQHNasdaq-100 Hedged Equity Income ETF Dec 26 $0.1896 +1.6% 98%
QQQINasdaq-100 High Income ETF Dec 26 $0.6216 +1.6% 94%
SPYINEOS S&P 500 High Income ETF Dec 26 $0.5164 −0.8% 94%
TLTIEnhanced Income 20+ Year Treasury Bond ETF Dec 26 $0.2670 — 0%

Per-share totals paid during the month; “vs. prior” compares with the previous month’s total. * Estimated from the fund’s 19a-1 notice; final figures come from Form 8937 after the tax year. Data updated Sep 29, 2026, 3:56 AM ET. Not investment or tax advice.

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