Miller/Howard High Income Equity Fund is registered as a closed-end management investment company. The Fund's primary investment objective is to seek a higher level of current income. As a secondary objective the Fund seeks capital appreciation when consistent with its primary investment objective. The Fund will attempt to achieve its investment objectives by investing, under normal market conditions, at least 80% of its total assets in dividend or distribution paying equity securities of United States companies and non-United States companies traded on United States exchanges.