Report of Organizational Actions Form 8937 (December 2017) Affecting Basis of Securities OMB No. 1545-0123 Department of the Treasury Internal Revenue Service ~See separate Instructions. Issuer 1 Issuer's name 2 Issuer's employer Identificationnumber (EIN} PIMCO CommoditiesPLUS• Strate Fund 27-2067579 3 Name of contact for addillonal Information 4 Telephone No. of contact 5 Email address of contact Erik Brown 888 877-4626 lmrunds@dsts stems.com 6 Number and street (or P.O. box If mall ls not delivered to street address) of contact 7 City, town, or post office, state, and ZIP code of contact 1633 Broadwa New York NV 10019 8 Date of action 9 Classification and description March 26 2021 Common Stock of a Re ulated Investment Com an 10 CUSIP number 11 Serial number(s) 12 Ticker symbol 13 Account number(s) Various - See attached Various - See attached Or anizational Action Attach additional statements if needed. See back of form for additional questions. 14 Describe the organizational action and, If applicable, the date of the action or the date against which shareholders' ownership is measured for the action~ On March 26, 2021, PIMCO Commodity RealReturn Strategy Fund effected a one-for-two reverse split or all classes or its outstanding common stock. 15 Describe the quantitative effect of the organizational action on the basis of the security In the hands of a U.S. taxpayer as an adjustment per share or as a percentage of old basis~ Under Internal Revenue Code (IRC) Section 305(a), the reverse stock split is a nontaxable transaction. Under IRC Section 307(a), each shareholder Is required to allocate the aggregate tax basisin their shares held immediately prior to the 1 for 2 reverse split among their shares held immediately after the reverse split. As a result, thenumber of shares held by each shareholder were effectively dividedby 2 and accordingly, the cost basis per share is multiplied by 2 to arrive at the cost basis per share after the reverse split. 16 Describe the calculation of the change fn basis and the data that supports the calculation, such as the market valuesof securities and the valuation dates_. See response to number #15, above. For Paperwork Reduction Act Notice, see the separate Instructions. Cat. No. 37752P Fonn 8937 (12-2017) Fonn 8937 (12-2017) Page2 1@111 Organizational Action (continued) 17 List the applicable Internal Revenue Code sectlon(s) and subsectlon(s} upon which the tax treatment Is based IJo. Internal Revenue Code sections 30S(a) and 307(a). 18 Can any resulting loss be recognlzed? IJo. ....N. .. o. .._________________________________ _ 19 Provide any other Information necessary to Implement the adjustment, such as the reportable tax year IJo. -------------- This organizational action is reportable with respect to calendar year 2021. Under peneltles of perjury, I declare that I have examined this return, including accompanying schedules and stalements, and to lhe besl or my knowledge and belief, II ls lrue, correct, and complele. Declaration of preparer (other than officer) Is based on all Information of which preparer has any knowledge. Sign Here Signature• ]:~~ .. Date.,. 3 /2 ? / i ) Print 'Our name• Erik Brown Title.,. Assistant Treasurer PrlnVType preparer's name Preparer's signature Paid I IDate Check D If IPTIN Preparer sell-employed Use Only Finn's name ... Finn's EIN • Finn's address .,. Phone no. Send Form 8937 Oncludlng accompanying statements) to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0054 Attachment - CUSIP Numbers and Trading Symbols Trading CUSIP Symbol PIMCO CommoditiesPLUS• Strategy Fund Admin 72202E104 PCPSX PIMCO CommoditiesPLUs• Strategy Fund Class A 72201P159 PCLAX PIMCO CommoditiesPLUs• Strategy Fund Class C 72201P142 PCPCX PIMCO CommoditiesPLUSllD Strategy Fund Class 1-2 72201P167 PCLPX PIMCO CommoditiesPLUSllD Strategy Fund Class 1-3 72202E484 PCLNX PIMCO CommoditiesPLUSllD Strategy Fund Class INSTL 72201P175 PCLIX .