EASTERN EASTERN AMERICAN AMERICAN NATURAL NATURAL GAS GAS TRUST TRUST Federal 2008 Income Tax Information

Transcription

1 EASTERN EASTERN AMERICAN AMERICAN NATURAL NATURAL GAS GAS TRUST TRUST 2008 Federal 2008 Income Tax Federal Information Income Tax Information

2 EASTERN AMERICAN NATURAL GAS TRUST C/O The Bank of New York Mellon Trust Company, N. A. 919 Congress Ave., Suite 500 Austin, TX January 30, 2009 To Present and Former Unitholders: Important 2008 Income Tax Information This income tax information reporting booklet is intended to provide information required for your 2008 federal and state income tax returns relating to your ownership of Units in the Eastern American Natural Gas Trust (the "Trust") during It is available to be mailed to Unitholders of record on any of the appropriate record dates during For Unitholders that had acquired their units prior to December 1, 2007 please see Exhibit I for your Historic Purchase Price Allocation factors, Exhibit II for your Historic Cost Depletion Factors and Exhibit III for your Historic Acquisition Debt Premium or Discount Base. Please refer to the applicable sections in this booklet regarding the discussion and use of these factors in the event that you need to calculate your historic Purchase Price allocation, your historic tax basis in your Royalty NPI for depletion purposes or your historic Acquisition Debt Premium or Discount for any adjustment to your Term NPI interest. To all middleman, brokers, representatives or agents of Trust interest holders it is recommended that this income tax information reporting booklet be distributed to all Trust interest holders on whose behalf or account you hold an interest in Eastern American Natural Gas Trust or act as an intermediary. This booklet will also be posted on the Internet Website: In compliance with Treasury Regulation Section (reporting for widely held fixed investment trusts), Eastern American Natural Gas Trust is classified as a non-mortgage Widely Held Fixed Investment Trust (WHFIT). The following information is provided as required under these reporting requirements. Eastern American Natural Gas Trust EIN: The Bank of New York Mellon Trust Company, N.A., Trustee Global Corporate Trust 919 Congress Ave., Suite 500 Austin, Texas CUSIP Number: Classification: Non-Mortgage Widely Held Fixed Investment Trust Calculation Period: (Calendar Quarter) including all Quarters for Calendar year

3 You may have already directly received a customized income tax information statement for your investment in Eastern American Natural Gas Trust for That information would have been based upon ownership information supplied directly by you or your broker. If you have received a customized income tax information statement that is in support of the amounts as reported on your Form 1099 you should utilize that information in conjunction with your Form 1099 in preparing your tax returns. No further action or calculations would be required. Unitholders are encouraged to read all of the enclosed material very carefully and to retain it as part of their tax records. You may have received a Form 1099 from your broker regarding certain elements of your Trust investment, such as royalty income, interest income, original issue discount, and principal repayment. The reporting of this information on Form 1099 is required by the Internal Revenue Code in certain instances. Please note, however, that reporting the income reflected on your Form 1099 and the income reflected on your customized income tax information statement or from this information reporting booklet will cause a duplication of income. For the calendar year ending 12/31/2008 your customized tax information statement will provide additional detail and support for the royalty income, interest income, original issue discount, and principal repayment amounts as reported on your Form 1099 and it will also list out any applicable expenses that would not have been reported on your Form 1099 such as admin expense, depletion expense and debt premium or discount. For this reason, it is recommended that the Unitholders use the Form 1099 and the tax information provided by their broker or nominee (that is in support of the Form 1099 and use this booklet or the customized tax information statement provided by the trustee only in conjunction with the Form 1099 in the completion of their 2008 tax returns. Please note that this booklet and any customized tax information statement provided by the Trustee is intended to only be used as supplementary information to assist you in the preparation of your 2008 federal and state tax returns. The information and instructions contained in this booklet are designed to assist Unitholders who are U.S. citizens in complying with their Federal and State income tax return filing requirements and should not be construed as to render professional tax advice to any specific Unitholder. You should consult your tax advisor concerning the inclusion of this information in your income tax returns and regarding all tax compliance matters relating to your purchase of units in this Trust. IRS Circular 230 Disclosure: As provided for in U.S. Treasury Regulations, the discussion of U.S. tax matters contained in this communication (including any attachments)is not intended or written to be used, and cannot be used by you for the purpose of (i) avoiding tax penalties that may be imposed on the taxpayer or (ii) promoting, marketing or recommending an interest as a holder of Trust stock; (iii) taxpayers should seek advice based upon their own particular circumstances from an independent tax advisor. The Bank of New York Mellon Trust Company, N. A., Trustee By: Mike Ulrich

4 EASTERN AMERICAN NATURAL GAS TRUST Taxpayer Identification Number Tax Shelter Registration Number OVERVIEW INCOME TAX INFORMATION This booklet is intended to provide information necessary to the preparation of your 2008 federal and state income tax returns, and has been prepared based upon the opinions and conclusions expressed in the offering prospectus. The Eastern American Natural Gas Trust (the "Trust") is treated as a grantor trust for Federal and state income tax purposes. Unitholders of the Trust are taxed on their prorata share of the income and expenses of the Trust as if they were the direct owner of a prorata share of the Trust assets. Thus, the taxable year for reporting a Unitholder's share of the Trust's income and expense is controlled by the Unitholder's taxable year and method of accounting, not by the taxable year and method of accounting of the Trust. Therefore, a cash-basis Unitholder would report his prorata share of income and expense items of the Trust, received or paid by the Trust, during his tax year. The information contained in this booklet has been designed to accommodate Unitholders utilizing the cash method of accounting and reporting on a calendar (i.e., December 31) year end. Unitholders utilizing a different method of accounting or reporting on a different year end may need supplemental tax information from the Trustee. In the event such information is not currently available, the Trustee will secure such information as soon as practical. The Trust allocates income, deductions and credits quarterly to Unitholders of record on approximately the last day of the second month following the end of a calendar quarter. Unitholders of record on that date also will receive cash distributions by the fifteenth day of the third month following the end of a calendar quarter. Basis of Presentation Determination of Unitholder Taxable Income As previously noted, Unitholders are viewed as owning a prorata share of Trust assets. For income tax purposes the Unitholder is viewed as owning the following assets: Royalty Net Profits Interest (Royalty NPI) Term Net Profits Interest (Term NPI) Treasury Obligations Each Unitholder will be required to allocate his purchase price to the above component assets and then compute the appropriate items of income, deduction, or credit associated therewith. Tables A through H have been developed to facilitate Unitholders in that regard. For all items other than the allocation of purchase price in Table A, please note that these computations are a function of the length of time the units are held. The left-hand column of each Table indicates a range of acquisition dates for the units. A Unitholder should first determine which range of acquisition dates includes his or her purchase of units. In order to then determine the appropriate amount of income, deduction, or credit associated with the purchase of units, the Unitholder moves laterally to the right-hand column which corresponds to the last record date during the year for which units were held. For example, if a Unitholder purchased units in 1993 and sold them in July 2008, the last record date in 2008 for which units were held would be May 30, If a Unitholder still held the units at the end of 2008, the last record date would be November 28, The right-hand columns are cumulative so only the last record date for which units were held should be used. Once the appropriate factor has been - 3 -

5 determined, the calculations (if any) required by each Table may be performed. An example of the tax information derived from utilizing the tables herein is contained at the end of this booklet. The example illustrates tax information results for those Unitholders who purchased their units in the original offering in March 1993, and who still own those units as of December 31, Please see the schedule and related instructions at the end of the booklet. Table A Purchase Price Allocation This table is to be used to allocate the purchase price of units acquired to the underlying component assets based on the relative fair market values of those assets. To determine the purchase price allocation, Unitholders should multiply the acquisition price for each separate acquisition of units by the appropriate factors listed below. The resulting amounts represent a Unitholder s initial income tax basis in each component asset and will be used for various tax determinations including gain or loss on any future sale of Trust units. Unitholders who purchased units prior to December 1, 2007 should have already made the appropriate purchase price allocation in connection with their income tax return for the appropriate year of acquisition. No additional allocation is necessary for those units. This Table is to be used only for units acquired after November 30, For units acquired during the period: Percentage of Purchase Price allocated to: Treasury Royalty NPI Term NPI Obligation 12/1/07-2/29/ % % % 3/01/08-5/30/ % % % 5/31/08-8/29/ % % % 8/30/08-11/28/ % % % Table B 2008 Royalty NPI Net Income This table reflects the amount of Royalty NPI gross income, less applicable production taxes and expenses attributable to one Unit. To determine their share of Royalty NPI net income for 2008, Unitholders should multiply the number of units acquired by the appropriate factor listed below. This computation should be done for each separate acquisition of Trust units. Individuals filing Form 1040 should report their derived share of Royalty NPI net income on line 4, Part I, Schedule E. For units acquired during the period: And the last record date for which such units were held was: Feb 29, 2008 May 30, 2008 Aug. 29, 2008 Nov. 28, 2008 Inception - 2/29/ /01/08-5/30/08 N/A /31/08-8/29/08 N/A N/A /30/08-11/28/08 N/A N/A N/A

6 Table C Depletion Allowance This table reflects the depletion allowance factors, associated with the Royalty NPI net income reported on Table B, attributable to one Unit. The depletion factors reflect cost depletion allowances, which were greater than percentage depletion allowances for Unitholders who acquired units prior to December 1, 2007 should refer to the tax basis allocated to the Royalty NPI in connection with their income tax return for the year of acquisition. From that amount they should subtract the depletion allowance deducted on their subsequent income tax returns. The resulting amount represents tax basis in the Royalty NPI remaining at the beginning of 2008 and should be multiplied by the appropriate factor listed below. Unitholders who acquired their units after November 30, 2007 should multiply the tax basis allocated to the Royalty NPI in Table A by the appropriate factor listed below. Individuals filing Form 1040 should report their derived share of depletion allowance on line 20, Part I, Schedule E. For units acquired during the period: And the last record date for which such units were held was: Feb 29, 2008 May 30, 2008 Aug. 29, 2008 Nov. 28, 2008 Inception - 2/29/ /01/08-5/30/08 N/A /31/08-8/29/08 N/A N/A /30/08-11/28/08 N/A N/A N/A Table D Section 29 Tax Credits This table is used to derive certain federal income tax credits available to Unitholders which were allowable under Internal Revenue Code Section 29 for fuel produced from a nonconventional source. (Please note that the Section 29 credit is not available for production after December 31, 2002 For units acquired during the period: And the last record date for which such units were held was: Feb 29, 2008 May 30, 2008 Aug. 29, 2008 Nov. 28, 2008 Inception - 2/29/ /01/08-5/30/08 N/A /31/08-8/29/08 N/A N/A /30/08-11/28/08 N/A N/A N/A

7 Table E Term NPI Income This table reflects the portion of each payment received by the Trust attributable to the Term NPI which constitutes taxable interest income, per Unit. A portion of the Term NPI payments constitute taxable interest income since the Term NPI is treated as a production payment (or mortgage loan) under Internal Revenue Code Section 636(a). The portion of the Term NPI payments which represent a repayment of principal (as compared to interest) will be addressed later in this booklet. Unitholders should multiply the number of units acquired by the appropriate factor listed below. This computation should be done for each separate acquisition of Trust Units. Individuals filing Form 1040 should report their share of Term NPI income on Line 1, Part I, Schedule B. Unitholders should be aware that this calculation may not completely reflect their taxable income attributable to the Term NPI. Unitholders should compare their per unit tax basis attributable to the Term NPI derived in Table A to $4.64 per unit for units purchased on or between December 1, 2007 and February 29, 2008, $4.41 per unit for units purchased during the period from March 1, 2008 through May 30, 2008, $4.08 for units purchased during the period May 31, 2008 through August 29, 2008, $3.73 for units purchased during the period August 30, 2008 through November 28, Any difference indicates either debt premium or discount which should be factored into the Term NPI calculation over the expected remaining life of the debt which matures in May Unitholders who acquired units prior to December 1, 2007, should review the calculation of premium or discount made in connection with their 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 or 2007 income tax returns, and continue that calculation for the period of time units were held during Please consult your tax advisor for further assistance regarding the treatment of debt premium or discount. For units acquired during the period: And the last record date for which such units were held was: Feb 29, 2008 May 30, 2008 Aug. 29, 2008 Nov. 28, 2008 Inception - 2/29/ /01/08-5/30/08 N/A /31/08-8/29/08 N/A N/A /30/08-11/28/08 N/A N/A N/A Table F Trust Administrative and Miscellaneous Expenses This table reflects administrative and miscellaneous expenses incurred by the Trust, per unit. Unitholders should multiply the number of units acquired by the appropriate factor listed below. This computation should be done for each separate acquisition of Trust units. Individuals filing Form 1040 should consult their tax advisor as to the manner of reporting these items. For units acquired during the period: And the last record date for which such units were held was: Feb 29, 2008 May 30, 2008 Aug. 29, 2008 Nov. 28, 2008 Inception - 2/29/ /01/08-5/30/08 N/A /31/08-8/29/08 N/A N/A /30/08-11/28/08 N/A N/A N/A

8 Table G Treasury Obligations - Original Issue Discount As indicated in Table A, a portion of each Unitholders purchase price is allocated to Treasury Obligations. The difference between a Unitholder's allocated purchase price and the face amount of the Treasury Obligations per unit represents Net Original Issue Discount (OID). A portion of such OID must be recognized as interest income each period units are held. The factors contained in Table G represent the portion of OID (per unit) that should be reported as income in Unitholders who held units through December 31, 2008, should utilize the factor for December corresponding to the appropriate acquisition period. Unitholders who sold units during the year should utilize the factor for the month of sale corresponding to their acquisition period. Unitholders who purchased their units prior to December 1, 2007, should have computed the total OID to be recognized over the life of the Treasury Obligation. That amount, computed in accordance with prior years' Table G, was the difference between the per unit tax basis allocated to the Treasury Obligation and the $20 face amount. That difference should be multiplied by the appropriate factor listed in the Table below to derive the per unit OID income for That amount must then be multiplied by the number of units held to determine the total amount of OID income to be recognized for Unitholders who purchased units after November 30, 2007 should divide the tax basis allocated to the Treasury Obligations in Table A by the number of units acquired to derive a per unit tax basis in the Treasury Obligations. That amount should be compared to the $20 face amount of Treasury Obligations per unit. The difference should be multiplied by the appropriate factor in the table below to derive the per unit OID income for the year. That amount must then be multiplied by the number of units acquired to derive the amount of OID income to be recognized for This calculation should be done separately for each block of units acquired. Individuals filing Form 1040 should report their OID income on line 1, Part I, Schedule B. For Units Acquired: And units were held through the following month. January February March April May June July August September October November December Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec. 0-7-

9 Table H State Apportionment The Trust owns Royalty NPI interests burdening properties located in both Pennsylvania and West Virginia. Both states impose tax on taxable income derived from assets located within that state. The following table provides a set of factors that will permit Unitholders to allocate their proportionate share of Royalty NPI net income and depletion allowance to these two states. Unitholder's Royalty NPI Net Income derived from Table B and the Unitholder's Depletion Allowance derived from Table C should be multiplied by the appropriate factors noted below to derive the proper state allocation. This computation should be done for each separate acquisition of Trust units. All other items of income, deduction and credit derived from this book should be allocated to the Unitholders' state of residency. Please consult your tax advisor to determine your income tax filing requirements with respect to income allocated to states other than your state of residency. The Trust has obtained a waiver from the State of West Virginia from the state tax withholding requirement. In addition, the Trustee has determined that Pennsylvania withholding tax will not be imposed on Trust activity within the state. The Trustee will file an income tax return in West Virginia and Pennsylvania listing the unitholders and the Royalty NPI Income and Depletion Allowance allocated to them from sources within the respective state. For units acquired during the period: And the last record date for which such units were held was: Feb 29, 2008 May 30, 2008 Aug. 29, 2008 Nov. 28, 2008 WV PA WV PA WV PA WV PA Inception 2/29/ /01/08 5/30/08 N/A N/A /31/08 8/29/08 N/A N/A N/A N/A /30/08-11/28/08 N/A N/A N/A N/A N/A N/A Table I Principal Repayment on the Term NPI As previously noted, the Term NPI is treated for income tax purposes as a mortgage loan. Consequently, a portion of each payment attributable to the Term NPI represents interest income and principal repayment. Although it is not treated as income for tax purposes, the principal repayment portion reduces the Unitholders tax basis in the Term NPI. Accordingly, to determine the principal repayment during the period of time you held Trust units multiply the number of units acquired by the appropriate factor listed below. This computation should be done for each separate acquisition of Trust units. For units acquired during the period: And the last record date for which such units were held was: Feb 29, 2008 May 30, 2008 Aug. 29, 2008 Nov. 28, 2008 Inception - 2/29/ /01/08-5/30/08 N/A /31/08-8/29/08 N/A N/A /30/08-11/28/08 N/A N/A N/A

10 Table J Income Tax Basis Gain/Loss on Sale of Units For income tax purposes, a Unitholder's tax basis in their Trust units is adjusted by certain items. In order to assist Unitholders derive their tax basis in their Trust units, the following table has been provided. The parenthetical reference next to each item indicates the table included in this booklet from which the appropriate information was previously derived and can be obtained. For units purchased during the period March 1993 through November 30, 2007 the starting point for the tax basis calculation will be the adjusted tax basis derived in prior years' Table J. For those units purchased after November 30, 2007 the initial amounts to be used for the tax basis calculation can be obtained from Table A - Purchase Price Allocation. The information derived from completing Table J should be retained by Unitholders for future use and, in particular, upon sale or disposition of Trust units. Purchase Price Allocation (Table A) Royalty Term Treasury NPI NPI Obligations Less: Depletion Allowance (Table C) ( ) xxxxx xxxxx Principal Repayment (Table I) xxxxx ( ) xxxxx Debt Premium Amortization (if necessary) (Table E) xxxxx ( ) xxxxx Add: Original Issue Discount (Table G) xxxxx xxxxx * Adjusted Income Tax Basis ** Sale Price of Units Sold Gain/Loss on sale of Units * As previously noted, this calculation should be performed for each separate acquisition of Trust units. ** This portion of the schedule should be used only upon the sale of Trust units. Your adjusted income tax basis should be updated for the above items through the last record date for which you received a cash distribution. Your sales price should then be allocated to the underlying component assets sold utilizing the factors listed in Table A - Purchase Price Allocation, corresponding to your applicable sales date. These amounts will represent your allocated "sales price." Compare your allocated "sales price" to the adjusted income tax basis for the appropriate number/portion of Units sold to determine your gain or loss on sale. If the above calculation indicates that you sold Units at a gain, a portion of that gain may be treated as ordinary income rather than capital gain. You should consult your tax advisor for the appropriate treatment of this item

11 Miscellaneous Information The Trust is required by the Internal Revenue Code to register as a tax shelter. The appropriate tax shelter registration number appears on the first page of this booklet. Please consult your tax advisor regarding any requirement to disclose the tax shelter registration number on any applicable tax return filed. The following schedule allows a Unitholder to reconcile from net taxable income to net distributable cash for Simply enter the amounts previously computed from the indicated tables. This information is being offered for informational purposes only and should not be included in any income tax calculations. Royalty NPI net income - Table B Term NPI income - Table E Original issue discount - Table G Depletion allowance - Table C ( ) Administrative and miscellaneous expenses - Table F ( ) Taxable income Reconciling items: Original issue discount ( ) Depletion allowance Principal repayment - Table I Cash Reserves Net distributable cash

12 Illustrative Example - Original Purchaser Calculations If you acquired your units in the initial public offering in March 1993 and held those units through December 31, 2008, you may use the following example to compute your 2008 items of income, deduction, and credit. Simply insert the number of units you acquired in March 1993 into the "Units" column in Section 2 - Information Computations. Then multiply the listed factor by the number of units to determine your appropriate 2008 amounts. 1. Purchase Price Allocation Cost/Unit Price Adj./Unit (.53) Adj. Cost/Unit Alloc. Adj. Allocation of Purchase Price Alloc. % Cost/Unit Royalty NPI 47.37% 9.46 Term NPI 29.05% 5.80 Treasury Obligation 23.58% % Information Computations Factor Units Amounts Royalty NPI Net Income x = $ Depletion Allowance Royalty NPI Tax Basis x x = $ Term NPI Income x = $ Trust Administrative Expense x = $ OID T Bill Face Tax Basis ( 4.71) Total OID x x = $ Sec. 29 Credit x = $ Return of Principal x = $ NOTE: No Premium/Discount for an original purchaser

13 Exhibit I Historic Purchase Price Allocation (Refer to Table A for Information on use of these Factors) Historic Purchase Price Allocation AcquiredOnAfter AcquiredOnBefore PPARoyalty PPAInterestIncome PPATreasuryObligations 01/01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /03/ /04/ /31/ /01/ /31/ /01/ /30/ /01/ /29/ /01/ /31/ /01/ /30/ /31/ /30/ /01/ /28/ /01/ /30/ /31/ /30/ /31/ /28/ /29/ /02/ /03/ /29/ /30/ /31/ /01/ /30/ /01/ /26/ /27/ /01/ /02/ /31/ /01/ /30/ /01/ /29/ /01/ /01/ /02/ /31/ /01/ /30/ /01/ /28/ /01/ /01/ /02/ /31/ /01/ /29/ /30/ /28/ /01/ /31/ /01/ /31/

14 Exhibit I Historic Purchase Price Allocation (Refer to Table A for Information on use of these Factors) Historic Purchase Price Allocation AcquiredOnAfter AcquiredOnBefore PPARoyalty PPAInterestIncome PPATreasuryObligations 09/01/ /30/ /01/ /28/ /01/ /31/ /01/ /29/ /30/ /30/ /01/ /27/ /28/ /28/ /29/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /29/ /01/ /30/ /31/ /29/ /30/ /28/

15 Exhibit II Prior Year Depletion Factors (Refer to Table C for Information on use of these Factors) Prior Year Depletion Table AcquiredOnAfter AcquiredOnBefore PYDepletion 01/01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /03/ /04/ /31/ /01/ /31/ /01/ /30/ /01/ /29/ /01/ /31/ /01/ /30/ /31/ /30/ /01/ /28/ /01/ /30/ /31/ /30/ /31/ /28/ /29/ /02/ /03/ /29/ /30/ /31/ /01/ /30/ /01/ /26/ /27/ /01/ /02/ /31/ /01/ /30/ /01/ /29/ /01/ /01/ /02/ /31/ /01/ /30/ /01/ /28/ /01/ /01/ /02/ /31/ /01/ /29/ /30/ /28/ /01/ /31/ /01/ /31/ /01/ /30/

16 Exhibit II Prior Year Depletion Factors (Refer to Table C for Information on use of these Factors) Prior Year Depletion Table AcquiredOnAfter AcquiredOnBefore PYDepletion 12/01/ /28/ /01/ /31/ /01/ /29/ /30/ /30/ /01/ /27/ /28/ /28/ /29/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/

17 Exhibit III Historic Debt Premium or Discount Base (Refer to Table E for Information on use of these Factors) Premium Discount Table AcquiredOnAfter AcquiredOnBefore Base 01/01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /03/ /04/ /31/ /01/ /31/ /01/ /30/ /01/ /29/ /01/ /31/ /01/ /30/ /31/ /30/ /01/ /28/ /01/ /30/ /31/ /30/ /31/ /28/ /29/ /02/ /03/ /29/ /30/ /31/ /01/ /30/ /01/ /26/ /27/ /01/ /02/ /31/ /01/ /30/ /01/ /29/ /01/ /01/ /02/ /31/ /01/ /30/ /01/ /28/ /01/ /01/ /02/ /31/ /01/ /29/ /30/ /28/ /01/ /31/ /01/ /31/

18 Exhibit III Historic Debt Premium or Discount Base (Refer to Table E for Information on use of these Factors) Premium Discount Table AcquiredOnAfter AcquiredOnBefore Base 09/01/ /30/ /01/ /28/ /01/ /31/ /01/ /29/ /30/ /30/ /01/ /27/ /28/ /28/ /29/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /28/ /01/ /31/ /01/ /31/ /01/ /30/ /01/ /29/ /01/ /30/ /31/ /29/ /30/ /28/