Income Financial announced that under the new distribution policy, the January 2014 monthly distribution will be determined by applying a 10% annualized rate on the volume weighted average market price (VWAP) of Income Financial's units over the last 3 trading days of the preceding month. As a result, holders of record on January 31, 2014 will receive a distribution of $0.09092 per unit based on the VWAP of $10.91 over the last 3 trading days of December 2013, payable on February 10, 2014. Ex-dividend date is January 29, 2014.