The investment seeks to track the performance, before fees and expenses, of the Reverse Cap Weighted U.S. Large Cap Index (the index). Under normal circumstances, at least 80% of the fund's net assets, plus borrowings for investment purposes, will be invested in large cap securities that are principally traded in the United States. The index is a rules-based, reverse capitalization weighted index comprised of constituents of the S&P 500 ® Index, which consists of approximately 500 leading U.S.-listed companies representing approximately 80% of the U.S. equity market capitalization.