Samsung Asset Management Completes Distribution Payments for Two KODEX U.S. Benchmark Index ETFs

Samsung Asset Management has completed the distribution payments for two exchange-traded funds (ETFs) tracking major U.S. stock indices.

On Nov. 4, Samsung Asset Management said it paid distributions on Nov. 3 to investors holding the KODEX US S&P500 ETF and the KODEX US Nasdaq100 ETF. The record date for the distributions was Oct. 30.

The distributions per share were 117 won (a distribution yield of 0.50%) for the KODEX US S&P500 and 71 won (a distribution yield of 0.27%) for the KODEX US Nasdaq100. Over the past year, cumulative distributions totaled 486 won (a distribution yield of 2.14%) and 290 won (a distribution yield of 1.17%), respectively.

The distributions for the two KODEX U.S. benchmark index ETFs combine distributions generated during the quarter with distributions held in reserve. The reserved distributions are amounts retained within the ETFs from their listing dates through December 2024, and will be paid quarterly through the distribution record date in January 2029. Payments have been made since the distribution record date in July 2025.

Following an amendment to the Enforcement Decree of the Income Tax Act last year, Samsung Asset Management switched the KODEX US S&P500 and KODEX US Nasdaq100 from an automatic reinvestment (TR: total return) method to a distribution payment (PR: price return) method. As a result, since the distribution record date in April 2025, the ETFs have paid investors distributions funded by dividends to which the ETFs have become entitled.

The two KODEX U.S. benchmark index ETFs have also delivered strong long-term performance. The KODEX US S&P500 has returned 94.9% over five years, while the KODEX US Nasdaq100 has returned 103.3% over the same period, the highest returns among ETFs tracking the same indices.

Amid these steady cash flows and returns, individual investors have continued to make net purchases. Since the start of the year, cumulative net purchases by individual investors have reached 2.9075 trillion won for the KODEX US S&P500 and 3.4886 trillion won for the KODEX US Nasdaq100.

“Individual investors’ confidence in the distributions and long-term performance has continued to drive inflows,” said Lim Taehyeok, head of ETF Management at Samsung Asset Management. “We will continue to manage the KODEX U.S. benchmark index ETFs reliably and work to earn investors’ trust.”

This content was produced with the assistance of AI translation services.