The Board of Gabelli Merger Plus+ Trust Plc announced that the second interim dividend in respect of the financial year ending 30 June 2021 of USD 0.12 per ordinary share has been declared by the Directors, payable on 28 January 2021 to holders of ordinary shares on the register at the close of business on 15 January 2021 (ex-dividend date is 14 January 2021).