As filed with the Securities and Exchange Commission on November 12, 2009
1940 Act File No. 811-21448
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM N-8F
APPLICATION FOR DEREGISTRATION OF REGISTERED INVESTMENT COMPANY
I. GENERAL IDENTIFYING INFORMATION
1. Reason fund is applying to deregister (check ONLY ONE; for
descriptions, SEE Instruction 1 above):
[X] MERGER
[ ] LIQUIDATION
[ ] ABANDONMENT OF REGISTRATION
(Note: Abandonments of Registration answer ONLY questions 1
through 15, 24 and 25 of this form and complete verification
at the end of the form.)
[ ] Election of status as a BUSINESS DEVELOPMENT COMPANY
(Note: Business Development Companies answer ONLY questions 1
through 10 of this form and complete verification at the end
of the form.)
2. Name of fund: Pioneer Municipal and Equity Income Trust
3. Securities and Exchange Commission File No.: 811-21448
4. Is this an initial Form N-8F or an amendment to a previously filed
Form N-8F?
[X] Initial Application [ ] Amendment
5. Address of Principal Executive Office (include No. & Street, City,
State, Zip Code):
60 State Street, Boston, Massachusetts 02109
6. Name, address and telephone number of individual the Commission staff
should contact with any questions regarding this form:
Toby R. Serkin, Bingham McCutchen LLP,
One Federal Street, Boston, Massachusetts 02110, (617) 951-8760
7. Name, address and telephone number of individual or entity responsible
for maintenance and preservation of fund records in accordance with
rules 31a-1 and 31a-2 under the Act [17 CFR 270.31a-1, .31a-2]:
Dorothy E. Bourassa, Senior Vice President and General Counsel
Pioneer Investment Management, Inc., 60 State Street,
Boston, Massachusetts 02109, (617) 422-4980
Custodian:
Brown Brothers Harriman & Co.
40 Water Street
Boston, Massachusetts 02109
(617) 772-6390
Transfer Agent:
Pioneer Investment Management Shareholder Services, Inc.
60 State Street
Boston, Massachusetts 02109
(800) 225-6292
NOTE: ONCE DEREGISTERED, A FUND IS STILL REQUIRED TO MAINTAIN AND
PRESERVE THE RECORDS DESCRIBED IN RULES 31A-1 AND 31A-2 FOR THE PERIODS
SPECIFIED IN THOSE RULES.
8. Classification of fund (check only one):
[X] Management company;
[ ] Unit investment trust; or
[ ] Face-amount certificate company.
9. Subclassification if the fund is a management company (check only one):
[ ] Open-end [X] Closed-end
10. State law under which the fund was organized or formed (E.G., Delaware,
Massachusetts):
Delaware
11. Provide the name and address of each investment adviser of the fund
(including sub-advisers) during the last five years, even if the fund's
contracts with those advisers have been terminated:
Pioneer Investment Management, Inc., 60 State Street,
Boston, Massachusetts 02109
12. Provide the name and address of each principal underwriter of the fund
during the last five years, even if the fund's contracts with those
underwriters have been terminated:
N/A
13. If the fund is a unit investment trust ("UIT") provide:
(a) Depositor's name(s) and address(es):
(b) Trustee's name(s) and address(es):
14. Is there a UIT registered under the Act that served as a vehicle for
investment in the fund (E.G., an insurance company separate account)?
[ ] Yes [X] No
If Yes, for each UIT state:
Name(s):
File No.: 811-______
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Business Address:
15. (a) Did the fund obtain approval from the board of directors
concerning the decision to engage in a Merger, Liquidation or
Abandonment of Registration?
[X] Yes [ ] No
If Yes, state the date on which the board vote took place:
May 3, 2008
If No, explain:
(b) Did the fund obtain approval from the shareholders concerning
the decision to engage in a Merger, Liquidation or Abandonment
of Registration?
[X] Yes [ ] No
If Yes, state the date on which the shareholder vote took
place:
September 11, 2008
If No, explain:
II. DISTRIBUTIONS TO SHAREHOLDERS
16. Has the fund distributed any assets to its shareholders in connection
with the Merger or Liquidation?
[X] Yes [ ] No
(a) If Yes, list the date(s) on which the fund made those
distributions: October 24, 2008
(b) Were the distributions made on the basis of net assets?
[X] Yes [ ] No
(c) Were the distributions made PRO RATA based on share ownership?
[X] Yes [ ] No
(d) If No to (b) or (c) above, describe the method of
distributions to shareholders. For Mergers, provide the
exchange ratio(s) used and explain how it was calculated:
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(e) LIQUIDATIONS ONLY:
Were any distributions to shareholders made in kind?
[ ] Yes [ ] No
If Yes, indicate the percentage of fund shares owned by
affiliates, or any other affiliation of shareholders:
17. CLOSED-END FUNDS ONLY:
Has the fund issued senior securities?
[X] Yes [ ] No
If Yes, describe the method of calculating payments to senior security
holders and distributions to other shareholders:
The Fund issued and redeemed Auction Market Preferred Shares ("AMPS") Series F7,
AMPS Series T7, and AMPS Series Th28, as described in the Rule 23c-2 Notice of
Intention to Redeem Securities filed with the Securities and Exchange Commision
on September 16, 2008. In accordance with the provisons of the Statement of
Preferences for AMPS, holders received $25,000 per share, plus an amount equal
to accumlated but unpaid dividends thereon through the date fixed for
redemption. All AMPS Series F7 were redeemed on October 6, 2008. All AMPS
Series T7 were redeemed on October 15, 2008. All AMPS Series Th28 were redeemed
on October 24, 2008.
18. Has the fund distributed ALL of its assets to the fund's shareholders?
[X] Yes [ ] No
If No,
(a) How many shareholders does the fund have as of the date this
form is filed?
(b) Describe the relationship of each remaining shareholder to the
fund:
19. Are there any shareholders who have not yet received distributions in
complete liquidation of their interests?
[ ] Yes [X] No
If Yes, describe briefly the plans (if any) for distributing to, or
preserving the interests of, those shareholders:
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III. ASSETS AND LIABILITIES
20. Does the fund have any assets as of the date this form is filed? (SEE
QUESTION 18 ABOVE)
[ ] Yes [X] No
If Yes,
(a) Describe the type and amount of each asset retained by the
fund as of the date this form is filed:
(b) Why has the fund retained the remaining assets?
(c) Will the remaining assets be invested in securities?
[ ] Yes [ ] No
21. Does the fund have any outstanding debts (other than face-amount
certificates if the fund is a face-amount certificate company) or any
other liabilities?
[ ] Yes [X] No
If Yes,
(a) Describe the type and amount of each debt or other liability:
(b) How does the fund intend to pay these outstanding debts or
other liabilities?
IV. INFORMATION ABOUT EVENT(S) LEADING TO REQUEST FOR DEREGISTRATION
22. (a) List the expenses incurred in connection with the Merger or
Liquidation:
(i) Legal expenses: $233,365.84
-----------
(ii) Accounting expenses: $ 12,975.00
-----------
(iii) Other expenses (list and
identify separately):
Proxy/Shareholder Meeting $ 2,392.30
-----------
Audit $
-----------
Printing $ 8,290.85
-----------
(iv) Total expenses (sum of lines
(i)-(iii) above): $257,023.99
===========
(b) How were those expenses allocated?
The fund paid 100% of the expenses incurred in connection with entering into
and carrying out the reorganization.
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(c) Who paid those expenses?
The fund paid 100% of the expenses incurred in connection with entering into
and carrying out the reorganization.
(d) How did the fund pay for unamortized expenses (if any)?
Not applicable.
23. Has the fund previously filed an application for an order of the
Commission regarding the Merger or Liquidation?
[ ] Yes [X] No
If Yes, cite the release numbers of the Commission's notice and order
or, if no notice or order has been issued, the file number and date the
application was filed:
V. CONCLUSION OF FUND BUSINESS
24. Is the fund a party to any litigation or administrative proceeding?
[ ] Yes [X] No
If Yes, describe the nature of any litigation or proceeding and the
position taken by the fund in that litigation:
25. Is the fund now engaged, or intending to engage, in any business
activities other than those necessary for winding up its affairs?
[ ] Yes [X] No
If Yes, describe the nature and extent of those activities:
VI. MERGERS ONLY
26. (a) State the name of the fund surviving the Merger:
Pioneer Tax Free Income Fund
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(b) State the Investment Company Act file number of the fund
surviving the Merger:
811-02864
(c) If the merger or reorganization agreement has been filed with
the Commission, state the file number(s), form type used and
date the agreement was filed:
File No. 333-151757, Form N-14/A, (filed August 12, 2008;
SEC Accession No. 0001145443-08-002352)
(d) If the merger or reorganization agreement has NOT been filed
with the Commission, provide a copy of the agreement as an
exhibit to this form.
VERIFICATION
The undersigned states that (i) he has executed this Form N-8F application for
an order under section 8(f) of the Investment Company Act of 1940 on behalf
of Pioneer Municipal and Equity Income Trust, (ii) he is the Chairman of the
Board, Trustee and President of Pioneer Municipal and Equity Income Trust, and
(iii) all actions by shareholders, trustees, and any other body necessary to
authorize the undersigned to execute and file this Form N-8F application have
been taken. The undersigned also states that the facts set forth in this Form
N-8F application are true to the best of his knowledge, information and belief.
/s/ John F. Cogan, Jr.
----------------------
John F. Cogan, Jr.
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