Description of Advisory Firm and Principal Owners Polus Capital Management (US) Inc. (“Polus” or the “Adviser”) is an investment adviser incorporated in Delaware with its principal place of business in New York, NY. Polus was established in November 2022. Polus is a wholly owned subsidiary of Polus Capital Management Group Limited (“PCMGL”), a financial holding company based in London, UK. As at 30 March 2024, Mediobanca S.p.A., a listed Italian investment bank, holds approximately 64% of PCMGL. The remaining 36% is owned by the management and staff of PCMGL with STAR holding a minority stake. The owners of Polus are set forth on Schedule A and Schedule B, respectively, of Part 1A of the Adviser’s Form ADV. PCMGL was established in the UK in February 2004, and through its UK subsidiary Polus Capital Management Limited (“PCML”) delivers a broad range of credit market services to funds, segregated accounts and other investment vehicles primarily aimed at institutional, endowment, pension fund and other professional investors. PCML is registered as an investment adviser with the SEC (SEC No. 801-66019). PCMGL and PCML are affiliates of Polus. Advisory Services Polus’ manages pooled investment vehicles qualifying for an exclusion from the definition of an investment company under section 3(c)7 of the Investment Company Act of 1940 (“Private Funds”). Polus acts as investment manager to issuers of collateralized loan obligation securities and to special purpose vehicles entering into warehouse, repurchase or other credit facilities to finance the preliminary accumulation and “ramp-up” of loans comprising all or a portion of the initial pool of collateral for any such issuer (each a “CLO” and, unless otherwise noted herein in this brochure together with the Private Funds each a “Client” or collectively the “Client”). Polus is governed by a Board of Directors and

has an Investment Committee that is responsible for the investment decisions for the relevant CLOs. Polus’ investment management services are provided to the Clients on a discretionary basis in accordance with the applicable offering memorandum (or other applicable disclosure documents), warehouse deed (or similar governing document) and/or investment management agreement (each a “Governing Document,” and collectively, the “Governing Documents”). The investment management services typically include the selection of assets to be acquired and/or disposed of. The Governing Documents also include investment objectives, limitations or restrictions specific for each Clients’ account. Polus’ advisory services for each Client are detailed in the Client’s Governing Documents and are further described below under “Item 8. Methods of Analysis, Investment Strategies and Risk of Loss.” The general investment guidelines and restrictions applicable to any particular Client are negotiated and fixed at the time that the particular Client is formed, although there could be subsequent revisions with the consent of the Client. Polus utilizes its UK affiliate, PCML, to provide certain back-office services as Polus scales up its CLO management business, rather than performing all of these services itself. Under an arrangement between Polus and PCML, Polus will be able to access the broad portfolio analysis and risk management capabilities of PCML, among other support services. Full disclosure with respect to any outsourcing to PCML will be made to Polus’ clients. Polus does not issue any publications or reports on a subscription basis or for a fee or participate in any wrap fee programs. As at March 29, 2024, Polus managed assets on a discretionary basis of approximately U.S.$40,000,000. Polus does not manage any assets on a non-discretionary basis.