Every time there is a distribution, the value of our units drops by the same amount. Doesn't this mean that we are essentially earning income (from the distribution) that is fully taxable in return for a capital loss (from the decrease in value resulting from the distribution) which is only 1/2 taxable? Notwithstanding related commissions, wouldn't it make sense to sell the day before the distribution (high value) and re-buy the day after the distribution at a lower value effectively then making the value of the distribution a capital gain (1/2 taxable) instead of getting the distribution. Am I missing something here? Thoughts and comments?