SABA CAPITAL INCOME & OPPORTUNITIES FUND

Saba Capital Income & Opportunities Fund is based out of Scottsdale. ING Prime Rate Trust is registered as a diversified, closed-end, management investment company. The Trust invests primarily in senior loans, which generally are not registered under the Securities Act of 1933, as amended, and which contain certain restrictions on resale and cannot be sold publicly. These loans bear interest (unless otherwise noted) at rates that float periodically at a margin above the London Inter-Bank Offered Rate and other short-term rates. As of Feb 28 2011, the Trust's total assets were $1,299,418,720 and its investment portfolio was valued at $1,268,316,107.Whalewisdom has at least 57 Form 4 filings The firm has no submitted 13F filings and does not appear to be an investment advisor.