VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited)
March 31, 2026
($ reported in thousands)
 
Par Value(1)
Value
Convertible Bonds and Notes—0.6%
Health Care—0.6%
Exact Sciences Corp. 144A
2.000%, 3/1/30(2)
$510
$723
Total Convertible Bonds and Notes
(Identified Cost $700)
723
 
 
 
 
Corporate Bonds and Notes—13.9%
Communication Services—3.6%
DISH Network Corp. 144A

11.750%, 11/15/27(2)
674
694
EchoStar Corp.
10.750%, 11/30/29
975
1,053
Getty Images, Inc. 144A

11.250%, 2/21/30(2)(3)
3,243
2,921
 
4,668
 
 
Financials—3.6%
Apollo Commercial Real Estate Finance, Inc. 144A

4.625%, 6/15/29(2)
1,336
1,325
Frontier Communications Holdings LLC
5.875%, 11/1/29
441
444

144A 6.000%, 1/15/30(2)
1,093
1,100
Mobius Merger Sub, Inc. 144A

9.000%, 6/1/30(2)
555
391
SBL Holdings, Inc. 144A

6.500% (2)(4)(5)
1,665
1,375
 
4,635
 
 
Industrials—4.5%
Conduent Business Services LLC 144A

6.000%, 11/1/29(2)
731
496
Mauser Packaging Solutions Holding Co. 144A

9.250%, 4/15/30(2)
5,703
5,299
 
5,795
 
 
Information Technology—0.2%
ams-OSRAM AG RegS

10.500%, 3/30/29(6)
210
EUR
254
Materials—0.8%
Illuminate Buyer LLC 144A

9.000%, 7/1/28(2)
1,028
1,029
Real Estate—1.2%
Kennedy-Wilson, Inc.
5.000%, 3/1/31
1,601
1,597
Total Corporate Bonds and Notes
(Identified Cost $18,919)
17,978
 
 
 
 
 
Par Value(1)
Value
 
 
Leveraged Loans—1.9%
Media / Telecom - Telecommunications—1.9%
Syniverse Holdings, Inc. (2 month Term SOFR +
7.000%)
10.700%, 5/13/27(7)
$2,702
$2,493
Total Leveraged Loans
(Identified Cost $2,672)
2,493
 
Shares
 
Closed-End Funds—2.5%
Equity Funds—2.5%
BlackRock MuniHoldings Fund, Inc.(8)
106,446
1,200
BlackRock MuniYield Quality Fund III, Inc.(8)
51,836
545
BlackRock MuniYield Quality Fund, Inc.(8)
86,782
953
Eaton Vance Floating-Rate Income Trust(8)
13,115
141
Franklin Universal Trust(8)
43,979
352
 
3,191
 
 
Total Closed-End Funds
(Identified Cost $3,316)
3,191
 
 
 
 
Preferred Stocks—0.8%
Financials—0.8%
Federal Home Loan Mortgage Corp. Series Z, 8.375%(7)
58,875
665
Federal National Mortgage Association Series T,
8.250%
6,425
64
Federal National Mortgage Association Series P(7)
31,800
301
 
1,030
 
 
Total Preferred Stocks
(Identified Cost $1,319)
1,030
 
 
 
 
Common Stocks—43.4%
Communication Services—10.7%
Electronic Arts, Inc.
6,955
1,418
Endeavor Group Holdings, Inc. Class A (9)(10)(11)
389,302
11,788
Warner Bros Discovery, Inc.(10)
22,611
621
 
13,827
 
 
Consumer Discretionary—5.1%
Aptiv plc(10)
54,200
3,764
Caesars Entertainment, Inc.(10)
105,479
2,788
Golden Entertainment, Inc.
540
14
 
6,566
 
 
Consumer Staples—0.8%
CN Healthy Food Tech Group Corp.(10)
6,328
35
Kenvue, Inc.(3)
15,091
260
Keurig Dr Pepper, Inc.
24,300
640
Treehouse Foods, Inc.(9)(10)
30,336
72
 
1,007
 
 
Energy—2.6%
Coterra Energy, Inc.
80,256
2,820
See Notes to Schedule of Investments
1

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
 
Shares
Value
 
Energy—continued
Valaris Ltd.(10)
5,012
$491
 
3,311
 
 
Financials—5.5%
Acropolis Infrastructure(9)(10)
39,798
Brighthouse Financial, Inc.(10)
4,003
240
Cantaloupe, Inc.(10)
4,371
47
DigitalBridge Group, Inc.
18
(12)
Janus Henderson Group plc
12,629
649
MidCap Financial Investment Corp.(5)
7,702
87
Webster Financial Corp.(3)
88,304
6,130
 
7,153
 
 
Health Care—4.0%
Apellis Pharmaceuticals, Inc.(10)
16,783
675
Atrium Therapeutics, Inc.(10)
2,659
35
Hologic, Inc.(3)(10)
24,487
1,851
Inhibrx, Inc.(10)
35,267
40
Masimo Corp.(10)
6,263
1,114
Penumbra, Inc.(3)(10)
4,293
1,410
 
5,125
 
 
Industrials—7.8%
Air Lease Corp. Class A(3)
15,259
991
Chart Industries, Inc.(10)
33
7
FedEx Corp.(3)
7,500
2,671
L3Harris Technologies, Inc.
38
13
Norfolk Southern Corp.(3)
8,914
2,558
UniFirst Corp.
15,278
3,844
 
10,084
 
 
Information Technology—4.3%
Clearwater Analytics Holdings, Inc. Class A (3)(10)
150,774
3,566
Onestream, Inc. Class A(10)
38,148
915
Qorvo, Inc.(3)(10)
14,519
1,124
 
5,605
 
 
Materials—2.6%
Barrick Mining Corp.
75,200
3,067
Sealed Air Corp.
8,052
339
 
3,406
 
 
Total Common Stocks
(Identified Cost $55,659)
56,084
 
 
 
 
Rights—0.7%
Financials—0.0%
Axiom Intelligence Acquisition Corp. 1, 10/20/30(10)
8,143
1
BEST SPAC I Acquisition Corp., 02/01/30(10)
2,328
(12)
Cal Redwood Acquisition Corp., 05/15/30(10)
7,000
1
Emmis Acquisition Corp., 09/26/30(10)
7,731
1
GSR IV Acquisition Corp., 09/05/30(10)
4,112
8
Jena Acquisition Corp. II, 03/31/30(10)
18,687
3
K&F Growth Acquisition Corp. II, 08/29/31(10)
12,053
1
Lakeshore Acquisition III Corp., (10)
20,607
4
Mountain Lake Acquisition Corp., 12/31/26(10)
16,606
4
 
Shares
Value
 
Financials—continued
Oyster Enterprises II Acquisition Corp., 03/31/30(10)
11,728
$2
Pershing Tontine Spar, 09/29/33(9)(10)
11,093
5
Sizzle Acquisition Corp. II, (10)
11,873
2
Soulpower Acquisition Corp., 12/31/49(10)
13,952
3
Thayer Ventures Acquisition Corp. II, 05/15/30(10)
13,191
2
UY Scuti Acquisition Corp., 03/03/30(10)
4,727
1
Wintergreen Acquisition Corp., 12/18/26(10)
211
(12)
 
38
 
 
Health Care—0.2%
Akouos, Inc., 12/31/49(9)(10)
26,079
20
Bristol-Myers Squibb Co., 12/31/35(9)(10)
169,085
232
 
252
 
 
Materials—0.5%
Pan American Silver Corp., 12/31/48(10)
978,488
587
Total Rights
(Identified Cost $617)
877
 
 
 
 
Warrants—0.0%
Consumer Staples—0.0%
CN Healthy Food Tech Group Corp., 02/16/29(10)
31,641
3
Financials—0.0%
26 Capital Acquisition Corp., 12/31/27(9)(10)
25,800
AA Mission Acquisition Corp. II, 09/09/31(10)
10,563
2
Alchemy Investments Acquisition Corp. 1, 06/26/28(10)
17,935
3
Aldel Financial II, Inc., 10/10/29(10)
9,701
3
AltEnergy Acquisition Corp., 11/02/28(10)
5,160
(12)
Archimedes Tech SPAC Partners II Co., 04/02/30(10)
7,214
4
Armada Acquisition Corp. II, 05/20/30(10)
4,128
3
Berto Acquisition Corp., 04/28/30(10)
1,759
(12)
Blue Water Acquisition Corp. III, 12/31/26(10)
9,297
4
Cartesian Growth Corp. II, 07/12/28(10)
5,799
(12)
Cartesian Growth Corp. III, 03/06/30(10)
664
(12)
Copley Acquisition Corp., 05/23/30(10)
2,831
(12)
Corner Growth Acquisition Corp., 12/31/27(9)(10)
20,673
Dune Acquisition Corp. II, 06/12/30(10)
11,564
3
Galata Acquisition Corp. II, 09/18/30(10)
2,582
1
Gesher Acquisition Corp. II, 03/12/30(10)
5,680
1
Goal Acquisitions Corp., 02/11/27(10)
272,843
(12)
Gores Holdings X, Inc., 06/20/31(10)
5,981
3
Jaws Mustang Acquisition Corp., 02/04/28(10)
23,996
1
Keen Vision Acquisition Corp., 09/15/28(10)
63,143
2
Lightwave Acquisition Corp., 06/24/30(10)
11,341
3
New Providence Acquisition Corp. III, 04/24/30(10)
16,236
3
Newbury Street II Acquisition Corp., 12/29/29(10)
12,867
2
Oxley Bridge Acquisition Ltd., 08/15/30(10)
4,648
1
Perimeter Acquisition Corp. I, 06/17/30(10)
3,504
2
Pioneer Acquisition I Corp., 06/17/30(10)
17,468
4
Republic Digital Acquisition Co., 10/31/31(10)
1,759
1
Roman DBDR Acquisition Corp. II, 02/03/30(10)
7,615
2
Spark I Acquisition Corp., 11/27/28(10)
28,847
5
Stellar V Capital Corp., 03/24/30(10)
4,836
1
Target Global Acquisition I Corp., 12/31/27(10)
10,328
(12)
Titan Acquisition Corp., 06/02/30(10)
12,485
3
See Notes to Schedule of Investments
2

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
 
Shares
Value
 
Financials—continued
Wen Acquisition Corp., 05/15/31(10)
8,974
$3
 
60
 
 
Health Care—0.0%
Tevogen Bio Holdings, Inc., 11/04/26(10)
6,900
(12)
Information Technology—0.0%
iLearningEngines Holdings, Inc., 04/16/29(10)
60,113
(12)
LeddarTech Holdings, Inc., 12/21/28(10)
58,973
(12)
 
(12)
 
 
Total Warrants
(Identified Cost $326)
63
 
Shares/Units
 
Special Purpose Acquisition Companies—20.9%
1RT Acquisition Corp.(10)
5,247
54
A Paradise Acquisition Corp.(10)
4,625
49
A Paradise Acquisition Corp. Class A(10)
50,166
510
AA Mission Acquisition Corp. II Class A(10)
21,127
212
Abony Acquisition Corp. I(10)
5,516
55
Activate Energy Acquisition Corp.(10)
15,323
154
Activate Energy Acquisition Corp. Class A(10)
11,024
109
AI Infrastructure Acquisition Corp.(10)
17,611
180
AI Infrastructure Acquisition Corp. Class A(10)
11,573
116
Aldabra 4 Liquidity Opportunity Vehicle, Inc.(10)
11,050
110
American Drive Acquisition Co.(10)
6,305
63
Apex Treasury Corp.(10)
6,636
67
Apex Treasury Corp. Class A(10)
43,846
438
Archimedes Tech SPAC Partners II Co.(10)
25,821
269
Archimedes Tech SPAC Partners III Co.(10)
4,411
44
Armada Acquisition Corp. II Class A(10)
33,581
346
Axiom Intelligence Acquisition Corp. 1 Class A(10)
30,300
307
Bain Capital GSS Investment Corp.(10)
11,055
113
Berto Acquisition Corp.(10)
31,573
324
BEST SPAC I Acquisition Corp. Class A(10)
2,328
24
Bitcoin Infrastructure Acquisition Corp., Ltd.(10)
9,617
96
Blue Acquisition Corp.(10)
5,750
59
Blue Water Acquisition Corp. III Class A(10)
25,878
266
Blue Water Acquisition Corp. IV(10)
4,356
43
Blueport Acquisition Ltd. Class A(10)
4,368
44
Bluerock Acquisition Corp.(10)
10,936
110
BTC Development Corp.(10)
2,209
22
Cal Redwood Acquisition Corp. Class A(10)
45,696
464
Calisa Acquisition Corp.(10)
696
7
Cambridge Acquisition Corp.(10)
8,821
88
Cantor Equity Partners I, Inc. Class A(10)
5,565
58
Cantor Equity Partners III, Inc. Class A(10)
2,328
24
Cantor Equity Partners V, Inc. Class A(10)
19,821
200
Cartesian Growth Corp. III Class A(10)
8,357
86
Centurion Acquisition Corp.(10)
4
(12)
ChampionsGate Acquisition Corp.(10)
2,797
28
Chenghe Acquisition III Co.(10)
12,168
123
Chenghe Acquisition III Co. Class A(10)
88
1
Churchill Capital Corp. XI(10)
2,101
22
CO2 Energy Transition Corp.(5)(10)
102,834
1,066
Cohen Circle Acquisition Corp. II(10)
9,839
102
Colombier Acquisition Corp. III(10)
3,849
39
Columbus Circle Capital Corp. II(10)
6,610
66
Copley Acquisition Corp. Class A(10)
10,880
112
 
Shares/Units
Value
Crane Harbor Acquisition Corp. II(10)
2,185
$22
Crown Reserve Acquisition Corp. I(10)
10,951
111
Crown Reserve Acquisition Corp. I Class A(10)
26,677
267
CSLM Digital Asset Acquisition Corp. III Ltd.(10)
17,727
180
CSLM Digital Asset Acquisition Corp. III Ltd. Class A(10)
28,593
287
D Boral ARC Acquisition I Corp. Class A(10)
21,476
217
Daedalus Special Acquisition Corp.(10)
6,216
62
Drugs Made In America Acquisition II Corp.(10)
22,215
223
Drugs Made In America Acquisition II Corp.(10)
21,825
218
Dune Acquisition Corp. II(10)
17,132
177
Dynamix Corp. III(10)
2,210
22
EGH Acquisition Corp. Class A(10)
3,766
38
Emmis Acquisition Corp. Class A(10)
7,731
78
EQV Ventures Acquisition Corp. II(10)
75,000
762
Eureka Acquisition Corp.(10)
2,338
27
FG Merger II Corp.(10)
54,415
550
Fifth Era Acquisition Corp. I Class A(10)
3,828
39
FIGX Capital Acquisition Corp.(10)
3,958
40
FIGX Capital Acquisition Corp. Class A(10)
5,576
56
Flag Ship Acquisition Corp.(10)
2,336
26
Future Vision II Acquisition Corp.(10)
17,683
190
FutureCrest Acquisition Corp.(10)
442
5
Galata Acquisition Corp. II Class A(10)
7,747
77
Gesher Acquisition Corp. II Class A(10)
11,360
118
GigCapital7 Corp. Class A(10)
4,447
47
GigCapital8 Corp. Class A(10)
58,587
584
GigCapital9 Corp.(10)
13,235
133
GigCapital9 Corp. Class A(10)
4,355
43
Globa Terra Acquisition Corp. Class A(10)
62,071
636
Gores Holdings X, Inc. Class A(10)
23,927
245
GP-Act III Acquisition Corp. Class A(10)
6,951
75
GSR IV Acquisition Corp. Class A(10)
28,786
289
Harvard Ave Acquisition Corp.(10)
26,455
268
Haymaker Acquisition Corp. 4(10)
34,929
400
HCM III Acquisition Corp.(10)
1,153
12
Highview Merger Corp. Class A(10)
7,484
75
Idea Acquisition Corp.(10)
6,610
66
Illumination Acquisition Corp. I(10)
6,584
65
Indigo Acquisition Corp.(10)
11,056
112
Infinite Eagle Acquisition Corp.(10)
2,217
23
Inflection Point Acquisition Corp. V Class A(10)
3,147
33
Iron Horse Acquisition II Corp.(10)
6,305
63
ITHAX Acquisition Corp. III(10)
10,929
109
Jackson Acquisition Co. II Class A(10)
9,982
106
Jena Acquisition Corp. II Class A(10)
41,343
423
K&F Growth Acquisition Corp. II Class A(10)
9,440
99
Kochav Defense Acquisition Corp. Class A(10)
13,623
140
KRAKacquisition Corp.(10)
2,209
22
LaFayette Acquisition Corp.(10)
8,913
90
Lafayette Digital Acquisition Corp. I(10)
4,415
44
Lake Superior Acquisition Corp.(10)
11,265
114
Lake Superior Acquisition Corp. Class A(10)
8,768
88
Lakeshore Acquisition III Corp.(10)
32,249
332
Launchpad Cadenza Acquisition Corp. I(10)
14,061
140
Leapfrog Acquisition Corp.(10)
5,473
55
Legato Merger Corp. IV(10)
6,617
66
Lightwave Acquisition Corp. Class A(10)
33,719
341
Lionheart Holdings Class A(10)
17,717
190
M Evo Global Acquisition Corp. II(10)
12,933
129
M3-Brigade Acquisition VI Corp.(10)
2,219
23
McKinley Acquisition Corp.(10)
4,435
45
McKinley Acquisition Corp. Class A(10)
32,690
329
Mercer Park Opportunities Corp.(10)
12,189
127
Meshflow Acquisition Corp.(10)
15,294
152
See Notes to Schedule of Investments
3

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
 
Shares/Units
Value
Miluna Acquisition Corp. Class A(10)
19,868
$199
Mountain Lake Acquisition Corp. Class A(10)
45,724
481
Mountain Lake Acquisition Corp. II(10)
27,121
269
MOZAYYX Acquisition Corp.(10)
8,779
87
Muzero Acquisition Corp.(10)
8,811
87
New Providence Acquisition Corp. III Class A(10)
50,370
517
Newbury Street II Acquisition Corp. Class A(10)
41,428
435
NMP Acquisition Corp. Class A(10)
21,941
223
Origin Investment Corp. I(10)
11,060
113
OTG Acquisition Corp. I(10)
5,532
56
Oxley Bridge Acquisition Ltd. Class A(10)
46,843
475
Oyster Enterprises II Acquisition Corp. Class A(10)
30,980
317
Perimeter Acquisition Corp. I Class A(10)
7,008
72
Pioneer Acquisition I Corp. Class A(10)
50,058
509
Praetorian Acquisition Corp.(10)
6,617
65
ProCap Acquisition Corp.(10)
3,231
33
ProCap Acquisition Corp. Class A(10)
10,879
111
Proem Acquisition Corp. I(10)
5,387
54
Pyrophyte Acquisition Corp. II Class A(10)
11,036
111
Quantumsphere Acquisition Corp.(10)
4,430
45
Quantumsphere Acquisition Corp.(10)
11,056
112
Quartzsea Acquisition Corp.(10)
33,242
345
Real Asset Acquisition Corp. Class A(10)
10,365
109
Republic Digital Acquisition Co. Class A(10)
36,539
373
Ribbon Acquisition Corp.(10)
3,979
42
Roman DBDR Acquisition Corp. II(10)
9,405
98
SC II Acquisition Corp. Class A(10)
22,150
221
Siddhi Acquisition Corp. Class A(10)
63,115
655
Silicon Valley Acquisition Corp.(10)
7,758
78
Silver Pegasus Acquisition Corp.(10)
5,824
60
Silver Pegasus Acquisition Corp. Class A(10)
15,484
157
SilverBox Corp. V(10)
4,365
44
SIM Acquisition Corp. I Class A(10)
13,513
145
Sizzle Acquisition Corp. II Class A(10)
38,117
391
Social Commerce Partners Corp.(10)
5,542
55
Solarius Capital Acquisition Corp. Class A(10)
28,293
288
Soren Acquisition Corp.(10)
8,840
88
Soulpower Acquisition Corp. Class A(10)
25,026
257
Space Asset Acquisition Corp.(10)
2,760
28
SPACSphere Acquisition Corp.(10)
22,024
222
Spring Valley Acquisition Corp. III(10)
3,323
34
Starry Sea Acquisition Corp.(10)
16,554
168
Stellar V Capital Corp. Class A(10)
9,672
101
Thayer Ventures Acquisition Corp. II Class A(10)
24,882
255
Titan Acquisition Corp. Class A(10)
24,971
258
Translational Development Acquisition Corp.(10)
8,748
92
UY Scuti Acquisition Corp.(10)
4,727
49
Vendome Acquisition Corp. I Class A(10)
22,892
232
Viking Acquisition Corp. I(10)
3,293
33
Wen Acquisition Corp. Class A(10)
30,603
312
Westin Acquisition Corp. Class A(10)
9,985
100
White Pearl Acquisition Corp.(10)
12,984
131
White Pearl Acquisition Corp. Class A(10)
10,973
108
Wintergreen Acquisition Corp.(10)
11,286
116
Yorkville Acquisition Corp. Class A(10)
24,256
245
Total Special Purpose Acquisition Companies
(Identified Cost $26,546)
27,056
 
Shares
Value
Purchased Options—0.4%
(See open purchased options schedule)
Total Purchased Options
(Premiums Paid $585)
$517
 
 
 
 
Escrow Notes—1.7%
Financials—1.7%
Altaba, Inc. Escrow(9)(10)
1,637,713
2,211
Pershing Square Escrow(9)(10)
44,373
 
2,211
 
 
Total Escrow Notes
(Identified Cost $1,817)
2,211
 
 
 
 
Total Long-Term Investments—86.8%
(Identified Cost $112,476)
112,223
 
 
 
 
Securities Lending Collateral—0.4%
Dreyfus Government Cash Management Fund -
Institutional Shares (seven-day effective yield
3.531%)(8)(13)
507,389
507
Total Securities Lending Collateral
(Identified Cost $507)
507
 
 
 
 
TOTAL INVESTMENTS, BEFORE SECURITIES SOLD SHORT AND
WRITTEN OPTIONS87.2%
(Identified Cost $112,983)
112,730
Securities Sold Short—(1.2)%
 
 
 
Common Stocks—(1.2)%
Energy—(0.7)%
Devon Energy Corp.
(16,395
)
(825)
Health Care—(0.0)%
Boston Scientific Corp.(10)
(430
)
(27)
Industrials—(0.5)%
Cintas Corp.
(796
)
(135)
Union Pacific Corp.
(2,102
)
(510)
 
(645
)
 
 
Total Securities Sold Short
(Identified Proceeds $(1,439))
(1,497
)
 
 
 
 
Written Options—(1.1)%
(See open written options schedule)
Total Written Options
(Premiums Received $2,114)
(1,476
)
 
 
 
 
TOTAL INVESTMENTS, NET OF SECURITIES SOLD SHORT AND
WRITTEN OPTIONS—84.9%
(Identified Cost $109,430)
$109,757
Other assets and liabilities, net—15.1%
19,455
NET ASSETS—100.0%
$129,212
See Notes to Schedule of Investments
4

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
Abbreviations:
ETF
Exchange-Traded Fund
LLC
Limited Liability Company
OBFR
Overnight Bank Funding Rate
plc
Public Limited Company
S&P
Standard & Poor’s
SOFR
Secured Overnight Financing Rate
SPAC
Special Purpose Acquisition Company
SPDR
S&P Depositary Receipt
Footnote Legend:
(1)
Par Value disclosed in foreign currency is reported in thousands.
(2)
Security exempt from registration under Rule 144A of the Securities Act of 1933.
These securities may be resold in transactions exempt from registration,
normally to qualified institutional buyers. At March 31, 2026, these securities
amounted to a value of $15,353 or 11.9% of net assets.
(3)
All or a portion of the shares have been committed as collateral for open
securities sold short and written option contracts. The value of securities
segregated as collateral is $14,962.
(4)
No contractual maturity date.
(5)
All or a portion of security is on loan.
(6)
Regulation S security. Security is offered and sold outside of the United States;
therefore, it is exempt from registration with the SEC under Rules 903 and 904 of
the Securities Act of 1933.
(7)
Variable rate security. Rate disclosed is as of March 31, 2026. Information in
parenthesis represents benchmark and reference rate for each security. Certain
variable rate securities are not based on a published reference rate and spread but
are determined by the issuer or agent and are based on current market
conditions, or, for mortgage-backed securities, are impacted by the individual
mortgages which are paying off over time. These securities do not indicate a
reference rate and spread in their descriptions.
(8)
Shares of this fund are publicly offered, and its prospectus and annual report are
publicly available.
(9)
The value of this security was determined using significant unobservable inputs
and is reported as a Level 3 security in the Fair Value Hierarchy table located after
the Schedule of Investments.
(10)
Non-income producing.
(11)
Delisted security. As of March 31, 2026, the common stock is classified as a
Level 3 investment due to the absence of observable market inputs and had a cost
of $10,640 and its market value represents 9.1% of total net assets. The security
was delisted on March 24, 2025 and is currently subject to appraisal rights
proceedings in connection with an acquisition. Due to the uncertainty of fair
valuation in the absence of an active market and the pending legal proceedings,
the fair value of the security may differ materially from the presented estimated
fair value.
(12)
Amount is less than $500 (not in thousands).
(13)
Represents security purchased with cash collateral received for securities on
loan.
Counterparties:
 
BAML
Bank of America-Merrill Lynch
GS
Goldman Sachs & Co.
JPM
JPMorgan Chase Bank N.A.
Foreign Currencies:
EUR
Euro
GBP
United Kingdom Pound Sterling
JPY
Japanese Yen
USD
United States Dollar
Country Weightings
United States
69
%
Cayman Islands
22
Jersey
4
Canada
3
Virgin Islands(British)
1
Bermuda
1
Total
100
%
% of total investments, net of securities sold short and written options, as of
March 31, 2026.
See Notes to Schedule of Investments
5

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
Open purchased options contracts as of March 31, 2026 were as follows:
Description of Options
Number
of
Contracts
Contract
Notional
Amount
Strike
Price(1)
Expiration
Date
Value
Put Options(2)
 
Aptiv plc
465
$3,255
$70.00
05/15/26
$198
Aptiv plc
77
501
65.00
05/15/26
17
Barrick Mining Corp.
293
1,055
36.00
05/15/26
32
Barrick Mining Corp.
290
1,102
38.00
05/15/26
49
Barrick Mining Corp.
169
541
32.00
05/15/26
6
Caesars Entertainment, Inc.
451
1,037
23.00
06/18/26
48
Caesars Entertainment, Inc.
604
1,087
18.00
06/18/26
23
Clearwater Analytics Holdings, Inc.
1
2
17.50
06/18/26
(3)
FedEx Corp.
21
504
240.00
04/17/26
(3)
FedEx Corp.
54
1,620
300.00
05/15/26
13
Honeywell International, Inc.
130
2,600
200.00
05/15/26
27
Keurig Dr Pepper, Inc.
1,205
2,892
24.00
04/17/26
15
Keurig Dr Pepper, Inc.
243
559
23.00
06/18/26
10
Kraft Heinz Co. (The)
240
480
20.00
04/17/26
2
L3Harris Technologies, Inc.
19
570
300.00
04/17/26
2
L3Harris Technologies, Inc.
19
589
310.00
05/15/26
10
State Street SPDR S&P 500® ETF Trust
77
4,735
615.00
05/15/26
65
Total Purchased Options
$517
Footnote Legend:
(1)Strike price not reported in thousands.
 
(2)Unless otherwise noted, options are exchange-traded.
 
(3)Amount is less than $500 (not in thousands).
 
Open written options contracts as of March 31, 2026 were as follows:
Description of Options
Number
of
Contracts
Contract
Notional
Amount
Strike
Price(1)
Expiration
Date
Value
Call Options(2)
 
Aptiv plc
(542)
$(4,200
)
$77.50
05/15/26
$(75
)
Barrick Mining Corp.
(169)
(625
)
37.00
05/15/26
(89
)
Barrick Mining Corp.
(290)
(1,247
)
43.00
05/15/26
(62
)
Barrick Mining Corp.
(293)
(1,172
)
40.00
05/15/26
(101
)
Caesars Entertainment, Inc.
(451)
(1,218
)
27.00
06/18/26
(93
)
Caesars Entertainment, Inc.
(604)
(1,329
)
22.00
06/18/26
(338
)
Chart Industries, Inc.
(1)
(21
)
210.00
06/18/26
(—
)(3)
DigitalBridge Group, Inc.
(1,234)
(1,974
)
16.00
04/17/26
(6
)
DigitalBridge Group, Inc.
(23)
(37
)
16.00
06/18/26
(—
)(3)
Electronic Arts, Inc.
(4)
(84
)
210.00
06/18/26
(—
)(3)
FedEx Corp.
(21)
(588
)
280.00
04/17/26
(162
)
FedEx Corp.
(54)
(1,782
)
330.00
05/15/26
(189
)
Honeywell International, Inc.
(130)
(2,990
)
230.00
05/15/26
(85
)
Keurig Dr Pepper, Inc.
(1,205)
(3,254
)
27.00
04/17/26
(48
)
Keurig Dr Pepper, Inc.
(243)
(632
)
26.00
06/18/26
(43
)
L3Harris Technologies, Inc.
(19)
(627
)
330.00
04/17/26
(39
)
L3Harris Technologies, Inc.
(19)
(646
)
340.00
05/15/26
(39
)
Masimo Corp.
(19)
(342
)
180.00
09/18/26
(2
)
State Street SPDR S&P 500® ETF Trust
(51)
(3,442
)
675.00
05/15/26
(40
)
Warner Bros Discovery, Inc.
(48)
(130
)
27.00
04/17/26
(2
)
Warner Bros Discovery, Inc.
(69)
(193
)
28.00
04/17/26
(1
)
Warner Bros Discovery, Inc.
(193)
(483
)
25.00
04/17/26
(44
)
Warner Bros Discovery, Inc.
(809)
(2,346
)
29.00
04/17/26
(1
)
Warner Bros Discovery, Inc.
(136)
(408
)
30.00
04/17/26
(—
)(3)
 
 
(1,459
)
See Notes to Schedule of Investments
6

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
Open written options contracts as of March 31, 2026 were as follows (continued):
Description of Options
Number
of
Contracts
Contract
Notional
Amount
Strike
Price(1)
Expiration
Date
Value
Put Option(2)
 
State Street SPDR S&P 500® ETF Trust
(56)
$(3,164
)
$565.00
05/15/26
$(17
)
Total Written Options
$(1,476
)
Footnote Legend:
(1)Strike price not reported in thousands.
(2)Unless otherwise noted, options are exchange-traded.
(3)Amount is less than $500 (not in thousands).
Forward foreign currency exchange contracts as of March 31, 2026 were as follows:
Currency
Purchased
Currency
Amount
Purchased
Currency
Sold
Currency
Amount
Sold
Counterparty
Settlement
Date
Unrealized
Appreciation
Unrealized
Depreciation
JPY
175,100
USD
1,101
GS
04/22/26
$5
$
USD
248
EUR
210
JPM
04/01/26
6
USD
2,465
GBP
1,839
GS
04/15/26
30
USD
1,112
JPY
175,100
GS
04/22/26
6
USD
2,466
GBP
1,817
GS
08/12/26
63
USD
589
EUR
504
GS
09/15/26
2
USD
228
EUR
195
JPM
09/15/26
1
USD
2,180
GBP
1,611
GS
11/18/26
52
Total
$165
$
Over-the-counter total return swaps outstanding as of March 31, 2026 were as follows:
 
 
 
 
 
 
 
 
Referenced Entity
Pay/Receive
Financing Rate(1)
Payment
Frequency
Counterparty
Expiration
Date
Notional
Amount
Value(2)
Unrealized
Appreciation
Unrealized
Depreciation
Long Total Return Swap
Contracts
ABIOMED, Inc.(3)
Pay
6.070% (0.750% + OBFR)
1 Month
BAML
04/03/27
$
(4)
$7
$7
$
Beazley plc
Pay
4.490% (0.850% + OBFR)
1 Month
GS
02/25/27
2,270
79
79
Bristol-Myers Squibb
Co.(3),(5)
Pay
4.390% (0.750% + OBFR)
1 Month
BAML
03/02/27
(4)
34
34
Cantaloupe, Inc.
Pay
4.020% (0.380% + OBFR)
3 Month
JPM
10/16/26
301
(1
)
(1
)
Chart Industries, Inc.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
09/09/26
3,565
140
140
Chart Industries, Inc.
Pay
4.020% (0.380% + OBFR)
3 Month
JPM
10/19/26
1,488
52
52
CoinShares International
Ltd.
Pay
4.490% (0.850% + OBFR)
1 Month
GS
11/05/26
548
(290
)
(290
)
Cyberark Software Ltd.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
03/15/27
833
(1
)
(1
)
Digitalbridge Group, Inc.
Class A
Pay
4.250% (0.610% + OBFR)
1 Month
GS
04/20/27
2,397
6
6
Electronic Arts, Inc.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
03/02/27
2,564
(4
)
(4
)
Electronic Arts, Inc.
Pay
4.020% (0.380% + OBFR)
3 Month
JPM
02/26/27
4,314
58
58
Honeywell International,
Inc.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
04/26/27
2,832
36
36
Honeywell International,
Inc.
Pay
4.020% (0.380% + OBFR)
3 Month
JPM
11/30/26
51
17
17
Just Group plc
Pay
4.490% (0.850% + OBFR)
1 Month
GS
09/03/26
2,362
61
61
Keurig Dr Pepper, Inc.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
12/07/26
3,237
(41
)
(41
)
Kraft Heinz Co. (The)
Pay
4.250% (0.610% + OBFR)
1 Month
GS
10/14/26
638
(98
)
(98
)
L3Harris Technologies, Inc.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
02/23/27
1,311
9
9
Liberty Broadband Corp.
Class A
Pay
4.020% (0.380% + OBFR)
3 Month
JPM
11/09/26
845
(194
)
(194
)
Norfolk Southern Corp.
Pay
4.020% (0.380% + OBFR)
3 Month
JPM
12/21/26
5,013
(35
)
(35
)
ProAssurance Corp.
Pay
4.020% (0.380% + OBFR)
3 Month
JPM
11/30/26
2,058
61
61
Schroders plc
Pay
3.540% (1.00% + OBFR)
1 Month
GS
03/17/27
2,085
(9
)
(9
)
Sealed Air Corp.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
03/09/27
1,409
6
6
See Notes to Schedule of Investments
7

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
Over-the-counter total return swaps outstanding as of March 31, 2026 were as follows (continued):
 
 
 
 
 
 
 
 
Referenced Entity
Pay/Receive
Financing Rate(1)
Payment
Frequency
Counterparty
Expiration
Date
Notional
Amount
Value(2)
Unrealized
Appreciation
Unrealized
Depreciation
Vivendi S.A.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
07/22/26
$1,337
$(549
)
$
$(549
)
Vivendi SE
Pay
4.190% (0.550% + OBFR)
3 Month
JPM
03/01/27
187
(54
)
(54
)
Warner Bros Discovery,
Inc. Class A
Pay
4.250% (0.610% + OBFR)
1 Month
GS
11/30/26
9,417
1,222
1,222
Webster Financial Corp.
Pay
4.250% (0.610% + OBFR)
1 Month
GS
03/12/27
389
(14
)
(14
)
Webster Financial Corp.
Pay
4.020% (0.380% + OBFR)
3 Month
JPM
03/25/27
651
(29
)
(29
)
 
469
1,788
(1,319
)
Short Total Return Swap
Contracts
Banco Santander S.A.
Sponsored ADR
Receive
3.190% ((0.450)% + OBFR)
1 Month
GS
03/12/27
(2,018
)
102
102
Banco Santander S.A.
Sponsored ADR
Receive
3.140% ((0.500)% + OBFR)
3 Month
JPM
04/26/27
(502
)
44
44
Boston Scientific Corp.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
04/13/27
(282
)
30
30
Charter Communications,
Inc.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
11/30/26
(752
)
91
91
Cintas Corp.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
04/13/27
(2,153
)
296
296
Devon Energy Corp.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
04/13/27
(1,522
)
(163
)
(163
)
Devon Energy Corp.
Receive
3.390% ((0.250)% + OBFR)
3 Month
JPM
04/12/27
(263
)
(31
)
(31
)
Kimberly-Clark Corp.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
04/06/27
(231
)
16
16
Pan American Silver Corp.
Receive
3.390% ((0.250)% + OBFR)
3 Month
JPM
11/30/26
(496
)
(283
)
(283
)
Skyworks Solutions, Inc.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
03/18/27
(678
)
71
71
Skyworks Solutions, Inc.
Receive
3.390% ((0.250)% + OBFR)
3 Month
JPM
03/29/27
(155
)
15
15
Transocean Ltd.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
04/13/27
(464
)
(41
)
(41
)
Union Pacific Corp.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
12/29/26
(3,294
)
(144
)
(144
)
Union Pacific Corp.
Receive
3.390% ((0.250)% + OBFR)
3 Month
JPM
04/12/27
(2,372
)
(49
)
(49
)
Universal Music Group N.V.
Receive
3.370% ((0.270)% + OBFR)
1 Month
GS
09/03/26
(831
)
249
249
VICI Properties, Inc.
Receive
3.290% ((0.350)% + OBFR)
1 Month
GS
03/03/27
(12
)
(4)
(4)
 
203
914
(711
)
Total
$672
$2,702
$(2,030
)
Footnote Legend:
(1)
The Fund pays the floating rate (+/- a spread) and receives the total return of the reference entity.
(2)
There were no upfront premiums paid or received for the open swap contracts held.
(3)
The value of this security was determined using significant unobservable inputs and is reported as a Level 3 security in the Fair Value Hierarchy table located after the Schedule
of Investments.
(4)
Amount is less than $500 (not in thousands).
(5)
Security held is the direct result of a corporate action. There is no associated financing rate and the security is held with a zero cost basis.
See Notes to Schedule of Investments
8

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
The following table summarizes the value of the Fund’s investments as of March 31, 2026, based on the inputs used to value them (See Security Valuation Note 1 in the Notes to Schedule of Investments):
 
Total
Value at
March 31, 2026
Level 1
Quoted Prices
Level 2
Significant
Observable
Inputs
Level 3
Significant
Unobservable
Inputs
Assets:
Debt Instruments:
Convertible Bonds and Notes
$723
$
$723
$
Corporate Bonds and Notes
17,978
17,978
Leveraged Loans
2,493
2,493
Equity Securities:
Closed-End Funds
3,191
3,191
Preferred Stocks
1,030
1,030
Common Stocks
56,084
44,149
75
11,860
(1)
Rights
877
620
257
Warrants
63
60
3
(1)
Special Purpose Acquisition Companies
27,056
26,565
491
Escrow Notes
2,211
2,211
(1)
Securities Lending Collateral
507
507
Other Financial Instruments:
Purchased Options
517
502
15
Forward Foreign Currency Exchange Contracts*
165
165
Over-the-Counter Total Return Swaps*
2,702
2,661
41
Total Assets
115,597
76,624
24,604
14,369
Liabilities:
Securities Sold Short:
Common Stocks
(1,497
)
(1,497
)
Other Financial Instruments:
Written Options
(1,476
)
(1,476
)
Over-the-Counter Total Return Swaps*
(2,030
)
(2,030
)
Total Liabilities
(5,003
)
(2,973
)
(2,030
)
Total Investments, Net of Securities Sold Short and Written
Options
$110,594
$73,651
$22,574
$14,369
(1)
Includes internally fair valued securities currently priced at zero ($0).
*
Swap contracts and forward currency exchange contracts are valued at the net unrealized appreciation (depreciation) on the instrument by level and counterparty.
Securities held by the Fund with an end of period value of $2,211 were transferred from Level 2 to Level 3 due to a decrease in trading activities at period end.
Some of the Fund’s investments that were categorized as Level 3 may have been valued utilizing third party pricing information without adjustment. If applicable, such valuations are based on unobservable inputs. A significant change in third party information could result in a significantly lower or higher value of Level 3 investments.
The following is a reconciliation of assets of the Fund for Level 3 investments for which significant unobservable inputs were used to determine fair value.
 
Total
Common
stocks
Rights
Warrants
Escrow
Notes
Over-the-Counter
Total Return Swaps
Investments in Securities
Balance as of December 31, 2025:
$}12,086
$11,788
(a)
$257
$
(a)
$
(a)
$41
Net change in unrealized appreciation (depreciation)(b)
72
72
Purchases
(c)
(c)
Transfers into Level 3(d)
2,211
2,211
Balance as of March 31, 2026
$14,369
$11,860
(a)
$257
$
(a)
$2,211
(a)
$41
(a) Includes internally fair valued security currently priced at zero ($0).
(b) The net change in unrealized appreciation (depreciation) on investments still held at March 31, 2026, was $72.
(c) Amount is less than $500 (not in thousands).
(d) Transfers into and/or from represent the ending value as of March 31, 2026, for any investment security where a change in the pricing level occurred from the beginning to the end of the period.
See Notes to Schedule of Investments
9

VIRTUS Westchester Event-Driven Fund
SCHEDULE OF INVESTMENTS (Unaudited) (Continued)
March 31, 2026
($ reported in thousands)
The following table presents additional information about valuation techniques and inputs used for investments that are measured at fair value and categorized within Level 3 at March 31, 2026:
Investments in
Securities – Assets
Ending
Balance
at March 31, 2026
Valuation Technique
Used
Unobservable
Inputs
Input
Values
Impact to Valuation
from an Increase in
Unobservable Inputs(a)
Common Stocks:
Endeavor Group
Holdings, Inc.
Class A
$11,788
Market Approach
Spread (parent and
subsidiary ownership)
8.1015 (6.8131 - 8.9796)
Decrease
 
 
 
 
(a) A significant change in unobservable inputs could result in a significantly higher or lower fair value.
See Notes to Schedule of Investments
10

VIRTUS WESTCHESTER EVENT-DRIVEN FUND
NOTES TO SCHEDULE OF INVESTMENTS (Unaudited)
March 31, 2026
Note 1. Security Valuation
The Fund’s Board of Trustees has designated the investment adviser as the valuation designee to perform fair valuations pursuant to Rule 2a-5 under the Investment Company Act of 1940. The Fund utilizes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The Fund’s policy is to recognize transfers into or out of Level 3 at the end of the reporting period.
Level 1 –quoted prices in active markets for identical securities (security types generally include listed equities).
Level 2 –prices determined using other significant observable inputs (including quoted prices for similar securities, interest rates, prepayment speeds, credit risk, etc.).
Level 3 –prices determined using significant unobservable inputs (including the investment adviser’s Valuation Committee’s own assumptions in determining the fair value of investments).
A description of the valuation techniques applied to the Fund’s major categories of assets and liabilities measured at fair value on a recurring basis is as follows:
Equity securities are valued at the official closing price (typically last sale) on the exchange on which the securities are primarily traded or, if no closing price is available, at the last bid price and are categorized as Level 1 in the hierarchy. Illiquid, restricted equity securities and illiquid private placements are internally fair valued by the investment adviser’s Valuation Committee, and are generally categorized as Level 3 in the hierarchy.
Certain non-U.S. securities may be fair valued in cases where closing prices are not readily available or are deemed not reflective of readily available market prices. For example, significant events (such as movement in the U.S. securities market, or other regional and local developments) may occur between the time that non-U.S. markets close (where the security is principally traded) and the time that the Fund calculates its net asset value (“NAV”) at the close of regular trading on the New York Stock Exchange (“NYSE”) (generally 4 p.m. Eastern time) that may impact the value of securities traded in these non-U.S. markets. In such cases, the Fund fair values non-U.S. securities using an independent pricing service which considers the correlation of the trading patterns of the non-U.S. security to the intraday trading in the U.S. markets for investments such as American Depositary Receipts, financial futures, Exchange-Traded Funds (ETFs), and certain indexes, as well as prices for similar securities. Such fair valuations are categorized as Level 2 in the hierarchy. Because the frequency of significant events is not predictable, fair valuation of certain non-U.S. common stocks may occur on a frequent basis.
Debt instruments, including convertible bonds, restricted securities, and leveraged loans are valued based on either evaluated or composite quotations received from independent pricing services or from dealers who make markets in such securities. For most bond types, the pricing service utilizes matrix pricing that considers one or more of the following factors: yield or price of bonds of comparable quality, coupon, maturity, current cash flows, type, activity of the underlying equities, and current day trade information, as well as dealer supplied prices. These valuations are generally categorized as Level 2 in the hierarchy. Structured debt instruments, such as mortgage-backed and asset-backed securities may also incorporate collateral analysis and utilize cash flow models for valuation and are generally categorized as Level 2 in the hierarchy. Pricing services do not provide pricing for all securities and therefore indicative bids from dealers are utilized which are based on pricing models used by market makers in the security and are generally categorized as Level 2 in the hierarchy. Debt instruments that are internally fair valued by the investment adviser’s Valuation Committee are generally categorized as Level 3 in the hierarchy.
Listed derivatives, such as options and futures, that are actively traded are valued at the last posted settlement price from the exchange where they are principally traded and are categorized as Level 1 in the hierarchy. Over-the-counter derivative contracts, which include forward currency contracts, swaps, swaptions, options and equity linked instruments, are valued based on model prices provided by independent pricing services or from dealer quotes. Depending on the derivative type and the specific terms of the transaction, these models vary and include observable inputs in actively quoted markets including but not limited to: underlying reference entity details, indices, spreads, interest rates, yield curves, dividend and exchange rates. These instruments are generally categorized as Level 2 in the hierarchy. Centrally cleared swaps listed or traded on a bilateral or trade facility platform, such as a registered exchange, are valued at the last posted settlement price determined by the respective exchange. These securities are generally categorized as Level 2 within the hierarchy.
Investments in open-end mutual funds are valued at NAV. Investments in closed-end funds and ETFs are valued as of the close of regular trading on the NYSE each business day. Each is categorized as Level 1 in the hierarchy.
A summary of the inputs used to value the Fund’s net assets by each major security type is disclosed at the end of the Schedule of Investments for the Fund. The inputs or methodologies used for valuing securities are not necessarily an indication of the risk associated with investing in those
securities.
For additional information about significant accounting policies, refer to the Fund’s most recent semi or annual financial statements.
11