Form N-CEN LORD ABBETT MUNICIPAL For: Sep 30
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X0404 N-CEN LIVE 0000737800 XXXXXXXX 811-03942 false false false N-1A S000007531 C000020576 C000020575 C000188221 C000054742 C000096845 C000020577 S000007537 C000020591 C000054746 C000020588 C000050290 C000188222 C000020589 S000007539 C000188224 C000020594 C000054748 C000020595 C000020596 C000096847 S000031147 C000188228 C000096633 C000096636 C000096635 C000096637 S000031145 C000096624 C000096623 C000096625 C000096621 C000096626 C000188226 S000049302 C000155633 C000188229 C000155636 C000155635 C000155634 S000007538 C000188223 C000020593 C000054747 C000020592 C000096846 S000031146 C000096630 C000096627 C000096629 C000096628 C000096632 C000188227 LORD ABBETT MUNICIPAL INCOME FUND INC 811-03942 0000737800 549300XUEL89M6K51F43 90 HUDSON STREET JERSEY CITY 07302 US-NJ US 201-827-2000 State Street Bank and Trust Company 1 Lincoln Street Boston 02111 617-786-3000 Custody and Accounting Records. N N N-1A 8 Y Julie A. Hill N/A N James M. McTaggart N/A N Karla M. Rabusch N/A N Douglas B. Sieg 002261001 Y Lorin Patrick Taylor Radtke N/A N Charles O. Prince N/A N Kathleen M. Lutito N/A N Mark A. Schmid N/A N Leah Song Richardson N/A N James L.L. Tullis N/A N Evelyn E. Guernsey N/A N Joseph M. McGill 001496983 90 Hudson Street Jersey City 07302 XXXXXX N N N N N N Lord Abbett Distributor LLC 8-00216 000000530 0000000000 Y N Deloitte & Touche LLP 34 00000000000000000000 N N N N N N N Lord Abbett California Tax-Free Income Fund S000007531 UQF03L01R4PEFAG87320 N 6 0 0 N/A Y N Y N Citibank, National Association E57ODZWZ7FF32TWEFA76 N N N/A N/A N/A Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Y Y N N Lord, Abbett & Co. 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LLC 801-6997 000110391 549300JN4JHMFPO31Y81 N DST Systems, Inc. 84-00448 21B7QCD05XOK0YTYOP98 N N N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Bloomberg L.P. 549300B56MD0ZC402L06 N ICE Data Services, Inc. 13-3668779 Tax ID N IHS Markit Ltd. 549300HLPTRASHS0E726 GB N Refinitiv US Holdings Inc. 549300NF240HXJO7N016 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N DST Systems, Inc. 21B7QCD05XOK0YTYOP98 N N N Lord, Abbett & Co. LLC 549300JN4JHMFPO31Y81 Y N N 0.00000000 Jefferies LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 335527015.23000000 Morgan Stanley & Co. 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LLC 801-6997 000110391 549300JN4JHMFPO31Y81 N DST Systems, Inc. 84-00448 21B7QCD05XOK0YTYOP98 N N N Refinitiv US Holdings Inc. 549300NF240HXJO7N016 N Bloomberg L.P. 549300B56MD0ZC402L06 N IHS Markit Ltd. 549300HLPTRASHS0E726 GB N ICE Data Services, Inc. 13-3668779 Tax ID N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N DST Systems, Inc. 21B7QCD05XOK0YTYOP98 N N N Lord, Abbett & Co. LLC 549300JN4JHMFPO31Y81 Y N N BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 692.15000000 692.15000000 Citigroup Global Markets Inc. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 507371582.69000000 U.S. Bancorp Investments, Inc. 8-35359 000017868 H85Z6XZP8B10ES0M2G89 180570000.00000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 212438561.95000000 Pershing LLC 8-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 240925917.98000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 386001620.05000000 Hilltop Securities Inc. 8-45123 000006220 549300IXU82PMU6XZT45 97517364.35000000 Jefferies LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 238103716.61000000 Barclays Capital Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 506074417.50000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 221750846.70000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 235203814.00000000 3098843049.90000000 N 4027219791.85307692 Committed 250000000.00000000 N Committed 1275000000.00000000 N Uncommitted 80000000.00000000 N N N N Lord Abbett Short Duration High Income Municipal Bond Fund S000049302 549300RUF1L7IQC6RI64 N 5 0 0 N/A Y N Y N Citibank, National Association E57ODZWZ7FF32TWEFA76 N N N/A N/A N/A Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Y Y N N Lord, Abbett & Co. LLC 801-6997 000110391 549300JN4JHMFPO31Y81 N DST Systems, Inc. 84-00448 21B7QCD05XOK0YTYOP98 N N N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N ICE Data Services, Inc. 13-3668779 Tax ID N Bloomberg L.P. 549300B56MD0ZC402L06 N IHS Markit Ltd. 549300HLPTRASHS0E726 GB N Refinitiv US Holdings Inc. 549300NF240HXJO7N016 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N DST Systems, Inc. 21B7QCD05XOK0YTYOP98 N N N Lord, Abbett & Co. LLC 549300JN4JHMFPO31Y81 Y N N Credit Suisse Securities (USA) LLC 8-422 000000816 1V8Y6QCX6YMJ2OELII46 2257.00000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 1335.28000000 3592.28000000 BNY Mellon Capital Markets, LLC 8-35255 000017454 VJW2DOOHGDT6PR0ZRO63 25245920.75000000 Barclays Capital Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 202922563.35000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 211559737.46000000 Jefferies LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 30065588.65000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 171784105.51000000 Pershing LLC 8-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 56462325.79000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 55471887.70000000 U.S. Bancorp Investments, Inc. 8-35359 000017868 H85Z6XZP8B10ES0M2G89 131450000.00000000 Citigroup Global Markets Inc. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 180308906.66000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 90312361.20000000 1263126272.17000000 N 831831658.87000000 Uncommitted 80000000.00000000 N Committed 1275000000.00000000 N Committed 250000000.00000000 N N N N Lord Abbett New Jersey Tax-Free Income Fund S000007538 U1PX4M4F5WIL6YZEDE72 N 5 0 0 N/A Y N Y N Citibank, National Association E57ODZWZ7FF32TWEFA76 N N N/A N/A N/A Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Y Y N N Lord, Abbett & Co. LLC 801-6997 000110391 549300JN4JHMFPO31Y81 N DST Systems, Inc. 84-00448 21B7QCD05XOK0YTYOP98 N N N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N ICE Data Services, Inc. 13-3668779 Tax ID N Bloomberg L.P. 549300B56MD0ZC402L06 N Refinitiv US Holdings Inc. 549300NF240HXJO7N016 N IHS Markit Ltd. 549300HLPTRASHS0E726 GB N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N DST Systems, Inc. 21B7QCD05XOK0YTYOP98 N N N Lord, Abbett & Co. LLC 549300JN4JHMFPO31Y81 Y N N 0.00000000 Pershing LLC 8-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 1703640.72000000 Citigroup Global Markets Inc. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 7377578.85000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 4710380.00000000 Wedbush Securities Inc. 8-12987 000000877 549300CSX55MXZ47EI78 1642540.50000000 Barclays Capital Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 2117661.80000000 RBC Capital Markets, LLC 8-45411 000031194 549300LCO2FLSSVFFR64 3225448.80000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 2933842.60000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 14050732.40000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 2572665.90000000 Hilltop Securities Inc. 8-45123 000006220 549300IXU82PMU6XZT45 1566571.10000000 48076939.92000000 N 132546328.91769230 Committed 250000000.00000000 N Committed 1275000000.00000000 N Uncommitted 80000000.00000000 N N N N Lord Abbett Intermediate Tax Free Fund S000031146 1ESF2MKJNZCXVII40K46 N 6 0 0 N/A N N Y N Citibank, National Association E57ODZWZ7FF32TWEFA76 N N N/A N/A N/A Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Y Y N N Lord, Abbett & Co. LLC 801-6997 000110391 549300JN4JHMFPO31Y81 N DST Systems, Inc. 84-00448 21B7QCD05XOK0YTYOP98 N N N Bloomberg L.P. 549300B56MD0ZC402L06 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Refinitiv US Holdings Inc. 549300NF240HXJO7N016 N IHS Markit Ltd. 549300HLPTRASHS0E726 GB N ICE Data Services, Inc. 13-3668779 Tax ID N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N DST Systems, Inc. 21B7QCD05XOK0YTYOP98 N N N Lord, Abbett & Co. LLC 549300JN4JHMFPO31Y81 Y N N 0.00000000 U.S. Bancorp Investments, Inc. 8-35359 000017868 H85Z6XZP8B10ES0M2G89 282680000.00000000 Citigroup Global Markets Inc. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 270715840.15000000 Jefferies LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 307035512.80000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 199995463.64000000 Hilltop Securities Inc. 8-45123 000006220 549300IXU82PMU6XZT45 84951747.45000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 443819686.16000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 499585087.45000000 Barclays Capital Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 607243103.65000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 149986527.45000000 RBC Capital Markets, LLC 8-45411 000031194 549300LCO2FLSSVFFR64 69429930.50000000 3137724371.15000000 N 6078626836.84153846 Uncommitted 80000000.00000000 N Committed 1275000000.00000000 N Committed 250000000.00000000 N N N N true true
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the shareholders and the Board of Directors of Lord Abbett Municipal Income Fund, Inc.
In planning and performing our audits of the financial statements of Lord Abbett Municipal Income Fund, Inc. (the "Company"), including the Lord Abbett Short Duration Tax Free Fund, Lord Abbett Intermediate Tax Free Fund, Lord Abbett National Tax-Free Income Fund, Lord Abbett High Income Municipal Bond Fund (formerly Lord Abbett High Yield Municipal Bond Fund), Lord Abbett Short Duration High Income Municipal Bond Fund (formerly Lord Abbett Short Duration High Yield Municipal Bond Fund), Lord Abbett California Tax-Free Income Fund, Lord Abbett New Jersey Tax-Free Income Fund, and Lord Abbett New York Tax-Free Income Fund, as of and for the year ended September 30, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Company's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.
The management of the Company is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a company's assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis.
Our consideration of the Company's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Company's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of September 30, 2021.
This report is intended solely for the information and use of management and the Board of Directors of the Company and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.
/s/ DELOITTE & TOUCHE LLP
New York, New York
November 23, 2021
Annual CCO Certification Pursuant to Form N-CEN Item G.1.a.v.(1)
In regard to the interfund lending program, I certify that the Lord Abbett Family of Funds and Lord, Abbett & Co. LLC have established procedures reasonably designed to achieve compliance with the terms and conditions of the exemptive order issued by the U.S. Securities and Exchange Commission, which are designed to achieve the following objectives: (a) that the Interfund Loan Rate will be higher than the Repo Rate, but lower than the Bank Loan Rate; (b) compliance with the collateral requirements as set forth in the Application; (c) compliance with the percentage limitations on interfund borrowing and lending; (d) allocation of interfund borrowing and lending demand in an equitable manner and in accordance with procedures established by the Fund Board; and (e) that the interest rate on any Interfund Loan does not exceed the interest rate on any third-party borrowings of a borrowing Fund at the time of the Interfund Loan.
October 1, 2021
Joseph McGill
Chief Compliance Officer
The Lord Abbett Family of Funds
(1) Certain capitalized terms used in this certification have the meanings given to them in the Lord Abbett Family of Funds’ and Lord, Abbett & Co. llc’s joint exemptive application filed with the U.S. Securities and Exchange Commission on June 22, 2016.
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