The VistaShares Target 15 Berkshire Select Income ETF (OMAH) aims for a 15% annualized distribution by selling covered calls against its holdings, which include Berkshire Hathaway and other Berkshire-adjacent stocks. However, VistaShares classified OMAH's entire August payout as a return of capital, a tax classification that defers taxes by reducing cost basis rather than signaling actual NAV decay. The strategy forfeits upside gains and charges a 0.98% annual fee.