The Gabelli Dividend & Income Trust operates as a closed-end equity fund, established by GAMCO Investors, Inc., and overseen by Gabelli Funds, LLC. This U.S.-domiciled trust, which commenced operations on November 28, 2003, primarily invests in publicly traded American companies. Its strategy emphasizes acquiring dividend-paying stocks from a variety of sectors. To assess its performance, the fund benchmarks its portfolio against a composite index comprising the S&P 500 Index, the Dow Jones Industrial Average, and the Nasdaq Composite Index.