The Gabelli Dividend & Income Trust functions as a closed-end investment vehicle, originally sponsored by GAMCO Investors, Inc., with its assets managed by Gabelli Funds, LLC. This fund primarily allocates capital to publicly traded companies within the United States, focusing on a diverse array of sectors. A cornerstone of its investment strategy is a strong emphasis on equities that distribute dividends. To assess its performance, the Trust benchmarks its returns against a blended index composed of the S&P 500 Index, the Dow Jones Industrial Average, and the Nasdaq Composite. The fund was established on November 28, 2003, and is domiciled in the United States.