Form POS AMI Tax-Free Fixed Income

Jesse C. Kean

Carla G. Teodoro

Sidley Austin LLP

787 Seventh Avenue

New York, NY 10019

Alexandre-Cyril Manz

UBS Financial Services Inc.

American International Plaza Building - Tenth Floor,

250 Muñoz Rivera Avenue,

San Juan, Puerto Rico 00918

Check box if the only securities being registered on this Form are being offered pursuant to dividend or interest reinvestment plans.

Check box if any securities being registered on this Form will be offered on a delayed or continuous basis in reliance on Rule 415 under the Securities Act of 1933 (“1933 Act”), other than securities offered in connection with a dividend reinvestment plan.

Check box if this Form is a registration statement pursuant to General Instruction A.2 or a post-effective amendment thereto.

Check box if this Form is a registration statement pursuant to General Instruction B or a post-effective amendment thereto that will become effective upon filing with the Commission pursuant to Rule 462(e) under the 1933 Act.

Check box if this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction B to register additional securities or additional classes of securities pursuant to Rule 413(b) under the 1933 Act.

When declared effective pursuant to section 8(c)

This [post-effective] amendment designates a new effective date for a previously filed [post-effective amendment][registration statement].

This Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the 1933 Act, and the 1933 Act registration statement number of the earlier effective registration statement for the same offering is:    .

This Form is a post-effective amendment filed pursuant to Rule 462(c) under the 1933 Act, and the 1933 Act registration statement number of the earlier effective registration statement for the same offering is:    .

This Form is a post-effective amendment filed pursuant to Rule 462(d) under the 1933 Act, and the 1933 Act registration statement number of the earlier effective registration statement for the same offering is:    .

Registered Closed-End Fund (closed-end company that is registered under the Investment Company Act of 1940 (“Investment Company Act”)).

Business Development Company (closed-end company that intends or has elected to be regulated as a business development company under the Investment Company Act).

Interval Fund (Registered Closed-End Fund or a Business Development Company that makes periodic repurchase offers under Rule 23c-3 under the Investment Company Act).

A.2 Qualified (qualified to register securities pursuant to General Instruction A.2 of this Form).

Well-Known Seasoned Issuer (as defined by Rule 405 under the 1933 Act).

Emerging Growth Company (as defined by Rule 12b-2 under the Securities Exchange Act of 1934 (“Exchange Act”)).

If an Emerging Growth Company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of Securities Ac.

New Registrant (registered or regulated under the Investment Company Act for less than 12 calendar months preceding this filing).

1.

2.

a.

Certificate of Incorporation of the Registrant, dated May 19, 2008.

b.

c.

Not applicable.

d.

e.

f.

g.

h.

Not applicable.

i.

j.1

j.2

Amended and Restated Transfer Agency, Registrar, and Shareholder Service Agreement dated May 13, 2021 between Registrant and UBS Trust Company of Puerto Rico (the “Transfer Agency Agreement”) is filed herewith.

k.1

k.2

k.3