EX-99.h.3.i
AMENDMENT NO. 1 TO FUND ACCOUNTING AND FINANCIAL
ADMINISTRATION OVERSIGHT AGREEMENT
This Amendment (“Amendment”) is made as of July 1, 2026 (“Effective Date”), by and between each fund in Nomura Funds (formerly Macquarie Funds and, prior to that, Delaware Funds by Macquarie and, prior to that, Delaware Investments Family of Funds) listed on Schedule A (each, a “Fund” and collectively, the “Funds”) having their principal place of business at 100 Independence, 610 Market Street, Philadelphia, PA 19106-2354 and Delaware Investments Fund Services Company (“DIFSC”), a Delaware statutory trust having its principal place of business at 100 Independence, 610 Market Street, Philadelphia, PA 19106-2354.
BACKGROUND:
| A. | The Funds and DIFSC are parties to a Fund Accounting and Financial Administration Oversight Agreement dated as of December 1, 2015 (the “Agreement”) relating to DIFSC’s provision to the Funds of certain fund accounting, financial administration and related services, and oversight services described in the Agreement. |
| B. | The parties desire to amend the Agreement as set forth herein. |
TERMS:
The parties hereby agree that:
| 1. | Schedule A of the Agreement is hereby deleted in its entirety and replaced with a new Schedule A attached hereto. |
| 2. | Miscellaneous. |
| (a) | As hereby amended and supplemented, the Agreement shall remain in full force and effect. In the event of a conflict between the terms of this Amendment and the terms of the Agreement, the terms of this Amendment shall control. |
| (b) | The Agreement, as amended hereby, constitutes the complete understanding and agreement of the parties with respect to the subject matter hereof and supersedes all prior communications with respect thereto. |
| (c) | This Amendment may be executed in two or more counterparts, each of which shall be deemed to be an original, but all of which together shall constitute one and the same instrument. The facsimile or electronic signature of any party to this Amendment shall constitute the valid and binding execution hereof by such party. |
| (d) | To the extent required by applicable law, the terms of this Amendment and the fees and expenses associated with this Amendment have been disclosed to and approved by the Board of Trustees of the Funds. |
| (e) | This Amendment shall be governed by the laws of The Commonwealth of Pennsylvania, without regard to its principles of conflicts of laws. |
IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed by their duly authorized officers designated below and to be effective as of the date and year above written.
NOMURA FUNDS, as listed on Schedule A
| By: | /s/ Richard Salus | |
| Name: | Richard Salus | |
| Title: | Senior Vice President / Chief Financial Officer |
DELAWARE INVESTMENTS FUND SERVICES COMPANY
| By: | /s/ Daniel Geatens | |
| Name: | Daniel Geatens | |
| Title: | Senior Vice President / Head of US Fund Administration |
SCHEDULE A TO AMENDMENT NO. 1
TO THE FUND ACCOUNTING AND
FINANCIAL ADMINISTRATION OVERSIGHT AGREEMENT BETWEEN
DELAWARE SERVICE COMPANY, INC. AND NOMURA FUNDS
DATED DECEMBER 1ST, 2025
As of July 1, 2026
| Registrant, Fund / Portfolio and Share Class |
|
Delaware Group® Adviser Funds Nomura Diversified Income Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares |
|
Delaware Group® Cash Reserve Nomura Ultrashort Fund – Institutional Class Shares |
|
Delaware Group® Equity Funds II Nomura Value Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares |
|
Delaware Group® Equity Funds IV Nomura Healthcare Fund – Class A, Class C, Class R and Institutional Class Shares Nomura Growth and Income Fund – Class A, R6 and Institutional Class Shares Nomura Opportunity Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares |
|
Delaware Group® Equity Funds V Nomura Small Cap Core Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares Nomura Cap Value Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares Nomura Wealth Builder Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares |
|
Delaware Group® Global & International Funds Nomura Emerging Markets Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares |
|
Delaware Group® Government Fund Nomura Emerging Markets Debt Corporate Fund – Class A, Class C and Institutional Class Shares Nomura Strategic Income Fund – Class A, Class C, Class R and Institutional Class Shares |
|
Delaware Group® Income Funds Nomura Corporate Bond Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares Nomura Extended Duration Bond Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares Nomura Floating Rate Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares |
|
Delaware Group® Limited-Term Government Funds Nomura Limited-Term Diversified Income Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares Nomura Tax-Free Oregon Fund – Class A and Institutional Class Shares |
|
Delaware Group® State Tax-Free Income Trust Nomura Tax-Free Pennsylvania Fund – Class A, Class C, and Institutional Class Shares |
|
Delaware Group® Tax-Free Fund Nomura Tax-Free USA Fund – Class A, Class C, and Institutional Class Shares Nomura Tax-Free USA Intermediate Fund – Class A, Class C, and Institutional Class Shares |
|
Delaware Pooled® Trust Nomura Global Listed Real Assets Fund – Class A, Class C, Class R, Class R6 and Institutional Class Shares |
|
Delaware VIP® Trust Nomura VIP Emerging Markets Series – Standard Class Shares and Service Class Shares Nomura VIP Small Cap Value Series – Standard Class Shares and Service Class Shares Nomura VIP Fund for Income Series – Standard Class Shares and Service Class Shares Nomura VIP Growth and Income Series – Standard Class Shares Nomura VIP Growth Equity Series – Standard Class Shares Nomura VIP Investment Grade Series – Standard Class Shares and Service Class Shares Nomura VIP Limited Duration Bond Series – Standard Class Shares Nomura VIP Opportunity Series – Standard Class Shares Nomura VIP Total Return Series – Standard Class Shares and Service Class Shares |
4
| Registrant, Name of Portfolio and Share Class |
|
Ivy Funds Nomura Asset Strategy Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Balanced Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Core Equity Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Climate Solutions Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Global Bond Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Global Growth Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura High Income Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura International Core Equity Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Large Cap Growth Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Mid Cap Growth Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Mid Cap Income Opportunities Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Natural Resources Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Science and Technology Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Real Estate Securities Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Small Cap Growth Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Smid Cap Core Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares Nomura Systematic Emerging Markets Equity Fund – Class A, Class C, Class R, Class R6, Y Class and Institutional Class Shares |
|
Ivy Variable Insurance Portfolios Nomura VIP Asset Strategy Series – Standard Class and Service Class Shares Nomura VIP Balanced Series – Service Class Shares Nomura VIP Core Equity Series – Service Class Shares Nomura VIP Corporate Bond Series – Service Class Shares Nomura VIP Energy Series – Standard and Service Class Shares Nomura VIP Global Growth Series – Service Class Shares Nomura VIP Growth Series – Service Class Shares Nomura VIP High Income Series – Standard and Service Class Shares Nomura VIP International Core Equity Series – Standard and Service Class Shares Nomura VIP Limited-Term Bond Series – Service Class Shares Nomura VIP Mid Cap Growth – Standard and Service Class Shares Nomura VIP Natural Resources Series – Service Class Shares Nomura VIP Pathfinder Aggressive Series – Service Class Shares Nomura VIP Pathfinder Conservative Series – Service Class Shares Nomura VIP Pathfinder Moderate Series – Service Class Shares Nomura VIP Pathfinder Moderate – Managed Volatility Series – Service Class Shares Nomura VIP Pathfinder Moderately Aggressive Series – Service Class Shares Nomura VIP Pathfinder Moderately Aggressive - Managed Volatility Series – Service Class Shares Nomura VIP Pathfinder Moderately Conservative Series – Service Class Shares Nomura VIP Pathfinder Moderately Conservative – Service Managed Volatility Series – Service Class Shares Nomura VIP Science and Technology Series – Standard and Service Class Shares Nomura VIP Small Cap Growth Series – Standard and Service Class Shares Nomura VIP Smid Cap Core Series – Service Class Shares Nomura VIP Value Series – Service Class Shares |
|
Voyageur Mutual Funds Nomura Minnesota High-Yield Municipal Bond Fund – Class A, Class C and Institutional Class Shares Nomura National High-Yield Municipal Bond Fund – Class A, Class C and Institutional Class Shares Nomura Tax-Free California Fund – Class A, Class C and Institutional Class Shares Nomura Tax-Free Idaho Fund – Class A, Class C and Institutional Class Shares Nomura Tax-Free New York Fund – Class A, Class C and Institutional Class Shares |
5
| Registrant, Name of Portfolio and Share Class |
|
Voyageur Mutual Funds II Nomura Tax-Free Colorado Fund – Class A, Class C and Institutional Class Shares |
|
Nomura ETF Trust II (formerly Voyageur Insured Funds) Nomura Small and Mid Cap ETF Nomura Strategic Income ETF |
|
Voyageur Tax Free Funds Nomura Tax-Free Minnesota Fund – Class A, Class C and Institutional Class Shares |
| Chattanooga Opportunities LLC |
| Ivy ASF II, Ltd. |
| Ivy VIP ASF II, Ltd. |
| Ivy ASF III (SBP), LLC |
| Ivy VIP ASF III (SBP), LLC |
| Ivy WGA ASF III (SBP), LLC |
| NC Macau I, Ltd. |
| NC Macau II, Ltd. |