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1 The below is a list of the various footnotes that may be found on tax documents issued by BB&T Securities, LLC. Please consult your tax advisor with any questions. Foot Note Id 01 A debit amount is not reported to the IRS. 02 This may not be the correct figure to report on your income tax return. See instructions. 03 Transaction has been adjusted for income reallocations. 04 Disallowed loss from a wash sale. 07 Beginning redemption balance per $1000 of face. 08 Not available. 10 Income is calculated on accrual basis and may differ from actual receipts. Unit Investment Trust income adjustment. Items of income, deduction, and credit, and any other information shown 11 on this statement must be taken into account in computing taxable income and credits on your Federal income tax return. Dividends reported as qualified must also meet the holding period requirements of section 1(h)(11)(B)(iii) of the Internal Revenue Code to treat the dividends as qualified dividends. 12 Unit Investment Trust principal adjustment. Items of income, deduction, and credit, and any other information shown on this statement must be taken into account in computing taxable income and credits on your Federal income tax return. Dividends reported as qualified must also meet the holding period requirements of section 1(h)(11)(B)(iii) of the Internal Revenue Code to treat the dividends as qualified dividends Accrual adjustment. This security is a widely held fixed investment trust (WHFIT). Items of income, deduction, and and credits on your Federal income tax return. Dividends reported as qualified must also meet the holding period requirements of section 1(h)(11)(B)(iii)of the Internal Revenue Code to treat the dividends as qualified dividends. Adjustment to timing and/or tax character to reflect the timing and character of the funds received by the trust. This security is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any other information shown on this statement must be taken into account in computing taxable income and credits on your Federal income tax return. Dividends reported as qualified must also meet the holding period requirements of section 1(h)(11)(B)(iii) of the Internal Revenue Code to treat the dividends as qualified dividends. Income or Expense Adjustment. This security is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any other information shown on this statement must be taken into account in computing taxable income and credits on your Federal income tax return. This transaction represents the sale of assets from a Widely Held Fixed Investment Trust (WHFIT). The cost basis allocation factor is the value of the assets sold divided by the total net asset value of the trust. If you know your cost of the assets sold, use that to determine your gain/loss. Otherwise, determine your cost basis by multiplying your adjusted cost basis by the cost basis allocation factor. For example, if your adjusted basis is $1,000 and the cost basis allocation factor is your cost basis allocated to that sale is * $1,000 or $5.00. If there are subsequent sales of trust assets, your adjusted cost basis for the next sale is $995. Sales are reported based on when and for how much the trust sold the asset. This may differ both in timing and amount from what is distributed. There are cases where the proceeds are used to pay expenses and there is no corresponding distribution. For more information refer to regulations section This trust invests in assets taxed as "collectibles." Gain recognized from the sale of "collectibles" held for more than one year is taxed at a maximum federal income tax rate of 28%. The cost basis and proceeds need to be allocated among "collectibles" and "non-collectibles." The.Beg. factor is applied to the cost while the.end. factor is applied to the proceeds. For example, if your basis is $1, with a.beg. factor of 0.25, $1, * 0.25 or $ of the basis is in "collectibles" with the remaining $ in "non-collectibles." If you sold these units (after holding them for more than one year) for $1, with a.end. factor of 0.30, $1, X 0.30 or $ of your proceeds is in "collectibles" with the remaining $1, in "non-collectibles." Your collectible gain is ($ $250.00) or $ which is taxed at a maximum of 28%. Your non-collectible gain is ($1, $750.00) or $ which is taxed at standard long-term gain rates. This transaction represents the sale of assets from a Widely Held Fixed Investment Trust (WHFIT). The cost basis allocation factor is the value of the assets sold divided by the total net asset value of the trust. If you know your cost of the assets sold, use that to determine your gain/loss. Otherwise, determine your cost basis by multiplying your adjusted cost basis by the cost basis allocation factor. For example, if your adjusted basis is,000 and the cost basis allocation factor is your cost basis allocated to that sale is *,000 or.00. Your recognized gain is taxable to the extent of cash received and no loss may be recognized. The difference between the cash received and the recognized gain is treated as a reduction to basis in the overall trust. Sales are reported based on when and for how much the trust sold the asset. This may differ both in timing and amount from what is distributed. For more information refer to regulations section

2 21 All items of income, deduction and credit, and any other information shown on this statement must be taken into account when computing taxable income and credits on your tax return. 22 Interest income includes expenses that were not part of the cash distribution. 23 Positive values represent the payment period's market discount income. Negative values represent bond premium Although distributions by mutual funds or REITS are ordinarily reported in the year of record date (2013), the payer will not determine the tax character of this distribution until the conclusion of It will be reported on your Form 1099 for that year. The cost basis and/or proceeds of this tax lot has not been adjusted for premium on an option assignment or exercise. 31 This tax lot was acquired through an inheritance. 32 This tax lot was acquired as a gift. 33 The cost basis of this tax lot was transferred from another firm. AA AC AD BP CL CT DR EA EN EX GC GN The cost basis of this security has been adjusted to reflect principal payments or amortization/accretion based on our records and/or provided by you. Please consult your tax advisor for additional information. The cost basis of this security has been adjusted to reflect principal payments or return of capital based on our records and/or provided by you. Please consult your tax advisor for additional information. The cost basis has been adjusted below the original cost and is added to proceeds in determining gain/loss. This may represent a return of market discount which should be treated as ordinary income. Please consult your tax advisor for any additional information. BP Prudhoe Bay Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and and credits on your Federal income tax return. Additional information can be found at bpt.investorhq.businesswire.com. You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. If you can not access the information electronically and do not receive it from the trustee, you may This trust invests exclusively in "collectibles." Gain recognized from the sale of "collectibles" held for more than one year are taxed at a maximum federal income tax rate of 28%. This applies to gain recognized from the sale of an interest in the trust as well gain attributable to you from the Trust's sale of "collectibles" which you - through ownership of shares in the trust - are treated as having held for more than one year. Cross Timbers Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and and credits on your Federal income tax return. Additional information can be found at You may be entitled to a depletion allowance which can be determined by referencing the additional information you may Dominion Resources Black Warrior Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any other information shown on this statement must be taken into account in computing taxable income and credits on your Federal income tax return. Additional information can be found at You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. If you can not access the information electronically and do not receive it from the trustee, you may Eastern American Natural Gas Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, income and credits on your Federal income tax return. Enduro Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. Additional information can be found at If you can not access the information electronically and do not receive it from the trustee, you may Expiration of Stock Rights Gulf Coast Ultra Deep Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, income and credits on your Federal income tax return. Additional information can be found at gultu.investorhq.businesswire.com. If you can not access the information electronically and do not receive it from the trustee, you may Great Northern Iron Ore Properties is a widely held fixed investment trust (WHFIT). Items of income, deduction, income and credits on your Federal income tax return. Additional information can be found at

3 HL HR KR LL LP MM MP MR MT MV NE This security is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any other information shown on this statement must be taken into account in computing taxable income and credits on your Federal income tax return. Dividends reported to you as qualified must also meet the holding period requirements of section 1(h)(11)(B)(iii) of the Internal Revenue Code to treat the dividends qualified dividends. Hugoton Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Additional information can be found at You may be Kiewit Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. LL&E Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Additional information can be found at irdirect.net/lrtr. You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. If The cost basis of this security has been adjusted to reflect limited partnership paydown distributions based on our records and/or provided by you. Please consult your tax advisor for additional information. Mills Music Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any your Federal income tax return. Marine Petroleum Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any other information shown on this statement must be taken into account in computing taxable income and credits on your Federal income tax return. Additional information can be found at marps-marinepetroleumtrust.com. the Internal Revenue Code to taxed as qualified dividends. You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. If you can not access the information electronically and do not receive it from the trustee, you may Mesa Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Additional information can be found at mtr.investorhq.businesswire.com. You may be entitled to a depletion allowance which can be determined by referencing the additional information you may Mesabi Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any your Federal income tax return. Additional information can be found at You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. If you can not access the information electronically and do not receive it from the trustee, you may request a MV OIL TRUST is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any your Federal income tax return. Gains from the sale of trust units attributed to the Term Net Profit Interests are mvo.investorhq.businesswire.com. Your purchase price allocation for the Hedging Contract and Term Net Profit Interests components can be determined by reference to the additional information published by the trustee. If you can not access the information electronically and do not receive it from the trustee, you may North European Oil Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and and credits on your Federal income tax return. Additional information can be found at You may be

4 PB PF SJ SR TE TI TM TP TR TT Permian Basin Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and and credits on your Federal income tax return. Additional information can be found at You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. If you can not access the information electronically and do not receive it from the trustee, you may Pacific Coast Oil Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Additional information can be found at You may be entitled to a depletion allowance which can be determined by referencing the additional information published by San Juan Basin Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and and credits on your Federal income tax return. Additional information can be found at You may be Sabine Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Additional information can be found at You may be Torch Energy Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and and credits on your Federal income tax return. Additional information can be found at You may be entitled to a depletion allowance which can be determined by referencing the additional information you may Treasure Island Royalty Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and and credits on your Federal income tax return. This transaction may have been the result of a fully taxable or no loss merger. In the event of such, your proceeds figure has been adjusted to display the correct realized gain/loss amount. For fully taxable merger, the proceeds figure inclused the fair market value of the new security received. For no loss mergers, the proceeds figure has been adjusted to result in the realized gain/loss figure calculated by the company's tax cousel. Please consult your tax professional on how these transactions should be treated for your income filing. Trinity Petroleum Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Additional information can be found at ttyp.investorhq.businesswire.com. the Internal Revenue Code to treat the dividends as qualified dividends. You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. If you can not access the information electronically and do not receive it from the trustee, you may Tidelands Royalty Trust B is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any other information shown on this statement must be taken into account in computing taxable income and credits on your Federal income tax return. Additional information can be found at tirtz-tidelandsroyaltytrust.com. the Internal Revenue Code to treat the dividends qualified dividends. You may be entitled to a depletion allowance which can be determined by referencing the additional information published by the trustee. If you can not access the information electronically and do not receive it from the trustee, you may Tel Offshore Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any your Federal income tax return.

5 VO WH WT WU XX VOC Energy Trust is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and any your Federal income tax return. Gains from the sale of trust units attributed to the Term Net Profit Interests are voc.investorhq.businesswire.com. Your purchase price allocation for the Hedging Contract and Term Net Profit Interests components can be determined by reference to the additional information published by the trustee. If Whiting USA Trust II is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Gains from the sale of trust units attributed to the Term Net Profit Interests are whitingwhz.investorhq.businesswire.com. Your purchase price allocation for the Hedging Contract and Term Net Profit Interests components can be determined by reference to the additional information published by the trustee. If Westbrook-Thompson is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Whiting USA Trust I is a widely held fixed investment trust (WHFIT). Items of income, deduction, and credit, and on your Federal income tax return. Gains from the sale of trust units attributed to the Term Net Profit Interests are whx.investorhq.businesswire.com. Your purchase price allocation for the Hedging Contract and Term Net Profit Interests components can be determined by reference to the additional information published by the trustee. If The acquisition date and realized gain/loss amount for this position have been adjusted as a result of a wash sale in your account. Please consult your tax advisor with any questions.