Boulder Growth & Income Fund, Inc. (NYSE: BIF) announced today that it has declared a distribution of $0.11 per common share payable in cash on January 11, 2012 to holders of record on December 30, 2011. The dividend will consist of approximately $0.01 per share net investment income, $0.02 per share short-term capital gain and $0.08 per share long-term capital gain. The amounts and sources of distributions reported are only estimates and are not provided for tax reporting purposes. Stockholders will receive a 1099-DIV from their broker or transfer agent informing them how to report distributions received during the year for federal income tax purposes. The Fund is expected to trade ex-dividend on December 28, 2011.

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