Gabelli Merger Plus+ Trust plc is a United Kingdom-based closed-ended investment company. The Company’s primary investment objective is to seek to generate a total return consisting of capital appreciation and current income. The Company will seek a secondary objective of the protection of capital, uncorrelated to equity and fixed-income markets. The Company may invest part of its net assets in cash and cash equivalents, money market instruments, bonds, commercial paper, or other debt obligations with banks or other counterparties having at least a single-A (or equivalent) credit rating from an internationally recognized rating agency or government and other public securities. Gabelli Funds, LLC is the portfolio manager of the Company and Carne Global Fund Managers (Ireland) Limited is the alternative investment fund manager of the Company.