The Fund seeks to track the investment results of the S&P 900 Value Index (the Underlying Index), which measures the performance of the large- and mid-capitalization value sector of the U.S. equity market, as determined by S&P Dow Jones Indices LLC (the Index Provider or SPDJI). The Index Provider measures value using three factors: the ratios of book value, earnings, and sales to price. The Underlying Index is a subset of the S&P 900, which combines the S&P 500 and the S&P MidCap 400 and consists of those stocks in the S&P 900 exhibiting strong value characteristics, as determined by SPDJI. As of March 31, 2024, the Underlying Index represented approximately 45.6 percent of the total market capitalization of the S&P 900. The Underlying Index includes large- and mid-capitalization companies and may change over time. The Underlying Index uses a capping methodology at each quarterly rebalance, that limits the weight of any single company to a maximum of 23 percent of the Underlying Index weight, and the sum of all companies with a weight above 4.8 percent to an aggregate of 50 percent of the Underlying Index weight. Additionally, if, on the third to last business day of March, June, September, or December a company has an index weight greater than 24 percent or the sum of the companies with weights greater than 4.8 percent exceeds 50 percent, a secondary reweighting is triggered with the rebalancing effective date after the close of the last business day of the month. As of March 31, 2024, a significant portion of the Underlying Index is represented by securities of companies in the financial and healthcare industries or sectors. The components of the Underlying Index are likely to change over time.