Notes to Financial Statements
1. Significant Accounting Policies
Lord Abbett U.S. Government Securities Money Market Fund (the "Company") is registered under the
Investment Company Act of 1940 as a diversified, open-end management investment company. The financial
statements have been prepared in conformity with accounting principles generally accepted in the United States of
America, which permit management to make certain estimates and assumptions at the date of the financial
statements. The following summarizes the significant accounting policies of the Company:
(a) The Company values securities utilizing the amortized cost method, which approximates market value. Under
this method, all investments purchased at a discount are valued by amortizing the difference between the original
purchase price and maturity value of the issue over the period to maturity. Securities purchased at face value are
valued at cost, which approximates market value.
(b) It is the policy of the Company to meet the requirements of the Internal Revenue Code applicable to regulated
investment companies and to distribute all of its taxable income. Therefore, no federal income tax provision is
required.
(c) Security transactions are accounted for on the date that the securities are purchased or sold (trade date).
Interest income is recorded on the accrual basis.
(d) Dividends from net investment income are declared each business day and paid monthly. Net investment
income (other than distribution and service fees) is allocated to each class of shares based upon the relative
proportion of net assets at the beginning of the day.
(e) Income distributions are determined in accordance with income tax regulations, which may differ from
methods used to determine the corresponding income amounts in accordance with accounting principles generally
accepted in the United States of America.
2. Management Fee and Other Transactions with Affiliates
The Company has a management agreement with Lord, Abbett & Co. ("Lord Abbe