The document outlines assumptions of 5% inflation and a 30.9% tax rate for the highest tax bracket. It notes that the value and price of fund units will increase as the value of underlying securities rises. Investors can profit from selling units at a higher price than they paid, though funds do not guarantee the same. The unit price will fall when dividends are paid out, reducing the fund value by the dividend amount. It provides an assumed 8% annual return only as an example and notes mutual funds carry market risk.