SAMPLE PARTNER UNITS TEST K PENNSYLVANIA AVENUE NW SUITE 2200 SOUTH WASHINGTON, DC 20004
|
|
- Baldwin Stephens
- 5 years ago
- Views:
Transcription
1 TEST K PENNSYLVANIA AVENUE NW SUITE 2200 SOUTH WASHINGTON, DC Dear Unitholder, The Carlyle Group L.P. (NASDAQ: CG) is pleased to enclose your 2015 U.S. tax package. As a CG Unitholder you may be subject to U.S. federal, state and local income tax reporting in jurisdictions where you are a resident. Non-U.S. Unitholders may be subject to U.S. tax withholding and U.S. income tax reporting. Enclosed please find the following schedules: Schedule K-1 (Form 1065) Supplemental Information Ownership Schedule Sales Schedule (if applicable) IRS Partner s Instructions for Schedule K-1 (Form 1065) Please carefully review the information provided on your 2015 Ownership Schedule. If you determine any of the information to be incomplete or inaccurate, please contact CG Tax Package Support by June 30, 2016 at (855) , or request changes on our Tax Package Support website by following the link under Request Changes. The enclosed 2015 IRS Partner s Instructions for Schedule K-1 (Form 1065) along with a summary of Frequently Asked Questions (FAQs) are also available on our Tax Package Support website. The IRS instructions and FAQs are provided for your general guidance and are not intended to be, nor should they be, construed as tax advice. The information contained in your tax package is based on existing laws and regulations as interpreted by our general partner. Prior to undertaking any tax filing, you should consult with your personal tax advisor with respect to the information provided in this tax package. If you have any questions regarding your 2015 tax package, please contact our Tax Package Support Service at (855) , available from 8 a.m. to 5 p.m. (CST) Monday through Friday. Sincerely, The Carlyle Group L.P.
2 EOTQP_WQ!=&)!! #8Z\!)(.-$! "!!" =T_Pac\T]c!^U!cWT!KaTPbdah!! A]cTa]P[!ITeT]dT!JTaeRT!?^a!RP[T]SPa!hTPa!/-.2)!^a!cPg! htpa!qtv]]]v! )!/-.2 T]S]V! )!/-! ')351,374!(.)3,!2-!&1*20,"!%,+6*5/214"! $3,+/54"!,5*#! "!EQQ!NMOV!ZR!RZ\!MYP!]Q[M\M^Q!UY]^\_O^UZY]'! BM\^!;! ;YRZ\M^UZY!3NZ_^!^TQ!BM\^YQ\]TU[! 3! GPac]TabW_jb!T\_[^hTa!ST]cURPc^]!]d\QTa! ! GPac]TabW_jb!]P\T)!PSSaTbb)!Rch)!bcPcT)!P]S!OAG!R^ST! THE CARLYLE GROUP L.P PENNSYLVANIA AVENUE, NW SUITE 220 SOUTH WASHINGTON, DC ! AIJ!<T]cTa!fWTaT!_Pac]TabW_!U[TS!aTcda]! e-file 6! <WTRZ!U!cWb!b!P!_dQ[R[h!caPSTS!_Pac]TabW_!&GKG'! BM\^!;;! ;YRZ\M^UZY!3NZ_^!^TQ!BM\^YQ\! 7! GPac]Tajb!ST]cUh]V!]d\QTa! 8! GPac]Tajb!]P\T)!PSSaTbb)!Rch)!bcPcT)!P]S!OAG!R^ST! TEST K PENNSYLVANIA AVENUE NW SUITE 2200 SOUTH WASHINGTON, DC \T\QTa*\P]PVTa! C\cTS!_Pac]Ta!^a!^cWTa!CC<!! \T\QTa! :! =^\TbcR!_Pac]Ta!?^aTV]!_Pac]Ta! ;) MWPc!ch_T!^U!T]cch!b!cWb!_Pac]Ta9!! ;* AU!cWb!_Pac]Ta!b!P!aTcaT\T]c!_[P]!&AI:,J>G,BT^VW,TcR+')!RWTRZ!WTaT! <! GPac]Tajb!bWPaT!^U!_a^Uc)![^bb)!P]S!RP_cP[!&bTT!]bcadRc^]b'7!!4QSUYYUYS! 7YPUYS! Ga^Uc! #! #! C^bb! #! #! <P_cP[! #! #! Individual ?]P[!B*.! BM\^!;;;! :\T]STS!B*.! %$"""#! FD;!E^+!.212*-./0! BM\^YQ\e]!ETM\Q!ZR!5_\\QY^!KQM\!;YOZQ%!! 6QP_O^UZY]%!5\QPU^]%!MYP!A^TQ\!;^Q]! ) FaS]Pah!Qdb]Tbb!]R^\T!&[^bb'! *! ETc!aT]cP[!aTP[!TbcPcT!]R^\T!&[^bb'! +! -! A]cTaTbc!]R^\T!.M! FaS]Pah!SeST]Sb!.N! HdP[UTS!SeST]Sb! /! I^hP[cTb! 0! ETc!bW^ac*cTa\!RP_cP[!VP]!&[^bb'! 1M! ETc![^]V*cTa\!RP_cP[!VP]!&[^bb'! 1N! <^[[TRcQ[Tb!&/5#'!VP]!&[^bb'! 1O! L]aTRP_cdaTS!bTRc^]!./2-!VP]! )(! ETc!bTRc^]!./0.!VP]!&[^bb'! ))! FcWTa!]R^\T!&[^bb'! C F* )*! JTRc^]!.46!STSdRc^]! )+! FcWTa!STSdRc^]b! H K 2, , , )-! <atscb! ).!?^atv]!cap]bprc^]b! A B C D G H M )/! :[cta]pcet!\]\d\!cpg!&:dk'!ct\b! )0! KPg*TgT\_c!]R^\T!P]S!! ]^]STSdRcQ[T!Tg_T]bTb! )1! =bcaqdc^]b! A OTH COUNTRIES *(! FcWTa!]U^a\Pc^]! 23,663 20,119 1,804 1, ,900 =! GPac]Tajb!bWPaT!^U![PQ[cTb!Pc!hTPa!T]S7! E^]aTR^dabT! !"! HdP[UTS!]^]aTR^dabT!U]P]R]V! +!"! ITR^dabT! !"! 25,685 W* ),! JT[U*T\_[^h\T]c!TPa]]Vb!&[^bb'! 13 >! GPac]Tajb!RP_cP[!PRR^d]c!P]P[hbb7! ;TV]]]V!RP_cP[!PRR^d]c!+ + +!"! <P_cP[!R^]caQdcTS!Sda]V!cWT!hTPa!!!!!!!!"! <daat]c!htpa!]ratpbt!&stratpbt'! +!"! McWSaPfP[b!$!SbcaQdc^]b! + +!" &!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!' >]S]V!RP_cP[!PRR^d]c! !"! JTRc^]!4-1&Q'!Q^^Z! FcWTa!&Tg_[P]'! 262, ,201 33, ,876 (JTT!PccPRWTS!bcPcT\T]c!U^a!PSSc^]P[!]U^a\Pc^]+!?^a!AIJ!LbT!F][h!?! =S!cWT!_Pac]Ta!R^]caQdcT!_a^_Tach!fcW!P!Qd[c*]!VP]!^a![^bb9 AU!kNTb)l!PccPRW!bcPcT\T]c!&bTT!]bcadRc^]b' 8Z\!BM[Q\aZ\V!DQP_O^UZY!3O^!@Z^UOQ%!]QQ!;Y]^\_O^UZY]!RZ\!8Z\!)(.-'! AIJ+V^e,U^a\.-32 <Pc+!E^+!..061I! EOTQP_WQ!=&)!#8Z\!)(.-$!*()-!
3 JRWTSd[T!B*.!&?^a\!.-32'!/-.2 FTU]!WU]^!UPQY^URUQ]!^TQ!OZPQ]!_]QP!ZY!EOTQP_WQ!=&)!RZ\!MWW![M\^YQ\]!MYP![\Z`UPQ]!]_M\UdQP!\Q[Z\^UYS!UYRZ\M^UZY!RZ\![M\^YQ\]!aTZ!RUWQ!8Z\!)(,('!!! 8Z\!PQ^MUWQP!\Q[Z\^UYS!MYP!RUWUYS!UYRZ\M^UZY%!]QQ!^TQ!]Q[M\M^Q!BM\^YQ\e]!;Y]^\_O^UZY]!RZ\!EOTQP_WQ!=&)!MYP!^TQ!UY]^\_O^UZY]!RZ\!cZ_\!UYOZQ!^Mb!\Q^_\Y'! )' A\PUYM\c!N_]UYQ]]!UYOZQ!#WZ]]$'!=TcTa\]T!fWTcWTa!cWT!]R^\T!&[^bb'!b!! "2)*! &*3246!21! _PbbeT!^a!]^]_PbbeT!P]S!T]cTa!^]!h^da!aTcda]!Pb!U^[[^fb+! >! >\_^fta\t]c!i^]t!! &*3246!21! T\_[^h\T]c!RaTSc! GPbbeT![^bb! JTT!cWT!GPac]Tajb!A]bcadRc^]b!?! <atsc!u^a!]ratpb]v!atbtparw! GPbbeT!]R^\T! JRWTSd[T!>)![]T!/5)!R^[d\]!&V'! PRcecTb! E^]_PbbeT![^bb! <atsc!u^a!t\_[^hta!b^rp[! JTT!cWT!GPac]Tajb!A]bcadRc^]b! E^]_PbbeT!]R^\T! JRWTSd[T!>)![]T!/5)!R^[d\]!&Y'! btrdach!p]s!dtsrpat!cpgtb! JTT!cWT!GPac]Tajb!A]bcadRc^]b! A! ;PRZd_!fcWW^[S]V! +' A^TQ\!YQ^!\QY^MW!UYOZQ!#WZ]]$! B! FcWTa!RaTScb! ETc!]R^\T! JRWTSd[T!>)![]T!/5)!R^[d\]!&V'! ETc![^bb! JTT!cWT!GPac]Tajb!A]bcadRc^]b!,' 9_M\MY^QQP![McQY^]! JRWTSd[T!>)![]T!/5)!R^[d\]!&Y'! -' ;Y^Q\Q]^!UYOZQ!?^a\!.-1-)![]T!5P!.M'A\PUYM\c!PU`UPQYP]!?^a\!.-1-)![]T!6P!.N'C_MWURUQP!PU`UPQYP]!?^a\!.-1-)![]T!6Q! /' DZcMW^UQ]! JRWTSd[T!>)![]T!1 JRWTSd[T!=)![]T!2 JRWTSd[T!=)![]T!./ 1N' 5ZWWQO^UNWQ]!#*0"$!SMUY!#WZ]]$! &JRWTSd[T!=!]bcadRc^]b'! 1O' GY\QOM[^_\QP!]QO^UZY!)*-(!SMUY! JTT!cWT!GPac]Tajb!A]bcadRc^]b! JTT!cWT!GPac]Tajb!A]bcadRc^]b! ))' A^TQ\!UYOZQ!#WZ]]$! "2)*! 3! FcWTa!_^acU^[^!]R^\T!&[^bb'! JTT!cWT!GPac]Tajb!A]bcadRc^]b! 4! A]e^[d]cPah!R^]eTab^]b! JTT!cWT!GPac]Tajb!A]bcadRc^]b! 5! JTR+!./23!R^]caPRcb!$!bcaPSS[Tb!?^a\!345.)![]T!.! 6! D]]V!Tg_[^aPc^]!R^bcb!aTRP_cdaT! JTT!GdQ+!202 7! <P]RT[[Pc^]!^U!STQc!?^a\!.-1-)![]T!/.!^a!?^a\!65/! 8! FcWTa!]R^\T!&[^bb'! JTT!cWT!GPac]Tajb!A]bcadRc^]b! )*' EQO^UZY!)/1!PQP_O^UZY! )+' A^TQ\!PQP_O^UZY]! 3! <PbW!R^]caQdc^]b!&2-#'! 4! <PbW!R^]caQdc^]b!&0-#'! 5! E^]RPbW!R^]caQdc^]b!&2-#'! 6! E^]RPbW!R^]caQdc^]b!&0-#'! 7! <P_cP[!VP]!_a^_Tach!c^!P!2-# ^avp]ipc^]!&0-#'! 8! <P_cP[!VP]!_a^_Tach!&/-#'! 9! <^]caqdc^]b!&.--#'! JTT!cWT!GPac]Tajb!A]bcadRc^]b!!JTT!cWT!GPac]Tajb! A]bcadRc^]b! :! A]eTbc\T]c!]cTaTbc!Tg_T]bT!?^a\!162/)![]T!.! ;! =TSdRc^]bma^hP[ch!]R^\T! JRWTSd[T!>)![]T!.6! <! JTRc^]!26&T'&/'!Tg_T]ScdaTb! JTT!cWT!GPac]Tajb!A]bcadRc^]b! =! =TSdRc^]bm_^acU^[^!&/#!U[^^a'! JRWTSd[T!:)![]T!/0! >! =TSdRc^]bm_^acU^[^!&^cWTa'! JRWTSd[T!:)![]T!/5!?! >SdRPc^]P[!PbbbcP]RT!QT]TUcb! JTT!cWT!GPac]Tajb!A]bcadRc^]b! A! =T_T]ST]c!RPaT!QT]TUcb!?^a\!/11.)![]T!./ B! GaT_a^SdRceT!_Ta^S!Tg_T]bTb! JTT!cWT!GPac]Tajb!A]bcadRc^]b! C! <^\\TaRP[!aTecP[iPc^]!STSdRc^]!!!! Ua^\!aT]cP[!aTP[!TbcPcT!PRcecTb! JTT!?^a\!525/!]bcadRc^]b! D! GT]b^]b!P]S!AI:b! JTT!cWT!GPac]Tajb!A]bcadRc^]b! E! ITU^aTbcPc^]!Tg_T]bT!STSdRc^]! JTT!cWT!GPac]Tajb!A]bcadRc^]b! F! =^\TbcR!_a^SdRc^]!PRcecTb!!!! ]U^a\Pc^]! JTT!?^a\!56-0!]bcadRc^]b! G! HdP[UTS!_a^SdRc^]!PRcecTb!]R^\T!?^a\!56-0)![]T!4Q! H! >\_[^htajb!?^a\!m*/!fpvtb!?^a\!56-0)![]t!.4 I! FcWTa!STSdRc^]b! JTT!cWT!GPac]Tajb!A]bcadRc^]b! ),' GPac]Tajb!A]bcadRc^]b!QTU^aT!R^\_[Tc]V!JRWTSd[T!J>+! 3! ETc!TPa]]Vb!&[^bb'!Ua^\!!! bt[u*t\_[^h\t]c! JRWTSd[T!J>)!JTRc^]!:!^a!;! JTT!cWT!GPac]Tajb!A]bcadRc^]b! JTT!cWT!GPac]Tajb!A]bcadRc^]b! )-' 5\QPU^] 3! C^f*]R^\T!W^db]V!RaTSc! &btrc^]!1/&y'&2''!ua^\!_at*/--5! Qd[S]Vb! 4! C^f*]R^\T!W^db]V!RaTSc! &^cwta'!!ua^\!_at*/--5!qd[s]vb! 5! C^f*]R^\T!W^db]V!RaTSc! &btrc^]!!1/&y'&2''!ua^\! _^bc*/--4!qd[s]vb! JTT!cWT!GPac]Tajb!A]bcadRc^]b! 6! C^f*]R^\T!W^db]V!RaTSc! &^cwta'!!ua^\!_^bc*/--4! Qd[S]Vb! 7! HdP[UTS!aTWPQ[cPc^]! Tg_T]ScdaTb!&aT]cP[!aTP[!TbcPcT'! 8! FcWTa!aT]cP[!aTP[!TbcPcT!RaTScb! 9! FcWTa!aT]cP[!RaTScb! :! L]SbcaQdcTS!RP_cP[!VP]b!RaTSc!?^a\!.-1-)![]T!408!RWTRZ!Q^g!P! ;! ;^UdT[!_a^SdRTa!RaTSc! <! M^aZ!^ ^acd]ch!ratsc! JTT!cWT!GPac]Ta%b!A]bcadRc^]b =! =bpq[ts!prrtbb!ratsc!! ).' 8Z\QUSY!^\MY]MO^UZY] 3! EP\T!^U!R^d]cah!^a!L+J+! _^bbtbb^]! _Pac]Ta![TeT[!!!?^a\!...3)!GPac!A! GPVT!!*! $24*.,1!,4255!.1(20*!5274(*)!'6!3'461*45-.3!/*8*/! 6! GPbbeT!RPcTV^ah! 8! FcWTa!!?^a\!...3)!GPac!A! #*)7(6.215!'//2('6*)!'1)!' *)!'6!3'461*4!/*8*/! 9! A]cTaTbc!Tg_T]bT!?^a\!...3)!GPac!A! :! FcWTa!?^a\!...3)!GPac!A! #*)7(6.215!'//2('6*)!'1)!' *)!'6!3'461*45-.3!/*8*/!62!+24*.,1!5274(*!.1(20*! ;! GPbbeT!RPcTV^ah! =! FcWTa!!?^a\!...3)!GPac!A! %6-*4!.1+240'6.21! >! K^cP[!U^aTV]!cPgTb!_PS!?^a\!...3)!GPac!AA!?! ITSdRc^]!]!cPgTb!PeP[PQ[T!U^a!RaTSc!?^a\!...3)![]T!./! A!?^aTV]!caPS]V!Va^bb!aTRT_cb!?^a\!5540! B! >gcapctaac^ap[!]r^\t!tgr[db^]!?^a\!5540! C! FcWTa!U^aTV]!caP]bPRc^]b! JTT!cWT!GPac]Tajb!A]bcadRc^]b! )/' 3W^Q\YM^U`Q!UYU_!^Mb!#3?F$!U^Q] 3! G^bc*.653!ST_aTRPc^]!PSYdbc\T]c! 4! :SYdbcTS!VP]!^a![^bb! JTT!cWT!GPac]Tajb! 5! =T_[Tc^]!&^cWTa!cWP]!^[!$!VPb'! A]bcadRc^]b!P]S! 6! F[)!VPb)!$!VT^cWTa\P[mVa^bb!]R^\T! cwt!a]bcadrc^]b!u^a! 7! F[)!VPb)!$!VT^cWTa\P[mSTSdRc^]b!?^a\!3/2.! 8! FcWTa!:DK!cT\b! )0' FMb&QbQ[^!UYOZQ!MYP!YZYPQP_O^UNWQ!Qb[QY]Q] 3! KPg*TgT\_c!]cTaTbc!]R^\T!?^a\!.-1-)![]T!5Q! 4! FcWTa!cPg*TgT\_c!]R^\T! JTT!cWT!GPac]Tajb!A]bcadRc^]b! 5! E^]STSdRcQ[T!Tg_T]bTb! JTT!cWT!GPac]Tajb!A]bcadRc^]b! )1' 6U]^\UN_^UZY] 3! <PbW!P]S!\PaZTcPQ[T!bTRdacTb 4! =bcaqdc^]!bdqytrc!c^!btrc^]!404! JTT!cWT!GPac]Tajb!A]bcadRc^]b! 5! FcWTa!_a^_Tach *(' A^TQ\!UYRZ\M^UZY 3! A]eTbc\T]c!]R^\T!?^a\!162/)![]T!1P! 4! A]eTbc\T]c!Tg_T]bTb!?^a\!162/)![]T!2! 5!?dT[!cPg!RaTSc!]U^a\Pc^]!?^a\!1.03! 6! HdP[UTS!aTWPQ[cPc^]!Tg_T]ScdaTb!!!! &^cwta!cwp]!at]cp[!atp[!tbcpct'! JTT!cWT!GPac]Tajb!A]bcadRc^]b! 7! ;Pbb!^U!T]TaVh!_a^_Tach! JTT!cWT!GPac]Tajb!A]bcadRc^]b! 8! ITRP_cdaT!^U![^f*]R^\T!W^db]V!!!! RaTSc!&bTRc^]!1/&Y'&2''!?^a\!53..)![]T!5! 9! ITRP_cdaT!^U![^f*]R^\T!W^db]V!!!! RaTSc!&^cWTa'!?^a\!53..)![]T!5! :! ITRP_cdaT!^U!]eTbc\T]c!RaTSc! JTT!?^a\!1/22! ;! ITRP_cdaT!^U!^cWTa!RaTScb! JTT!cWT!GPac]Tajb!A]bcadRc^]b! <! C^^Z*QPRZ!]cTaTbcmR^\_[TcTS!!!! [^]V*cTa\!R^]caPRcb! JTT!?^a\!5364! =! C^^Z*QPRZ!]cTaTbcm]R^\T!U^aTRPbc!!!! \TcW^S! JTT!?^a\!5533! >! =b_^bc^]b!^u!_a^_tach!fcw!! btrc^]!.46!stsdrc^]b!?! A]cTaTbc!Tg_T]bT!U^a!R^a_^aPcT!! _Pac]Tab! A! JTRc^]!120&['&0'!]U^a\Pc^]! B! JTRc^]!120:&R'!]U^a\Pc^]! C! JTRc^]!./3-&Q'!]U^a\Pc^]! D! A]cTaTbc!P[[^RPQ[T!c^!_a^SdRc^]!! JTT!cWT!GPac]Tajb! Tg_T]ScdaTb! A]bcadRc^]b! E! <<?!]^]`dp[uts!fcwsapfp[b! F! =T_[Tc^]!]U^a\Pc^]m^[!P]S!VPb! G! ITbTaeTS H! L]aT[PcTS!Qdb]Tbb!cPgPQ[T!]R^\T I! GaTR^]caQdc^]!VP]!&[^bb'! J! JTRc^]!.-5&'!]U^a\Pc^] K ETc!]eTbc\T]c!]R^\T L FcWTa!]U^a\Pc^]!
4 THE CARLYLE GROUP L.P SCHEDULE K-1 SUPPLEMENTAL INFORMATION - PAGE 1 11F1 Other Income/(Loss) US 13W1 Other deductions
5 THE CARLYLE GROUP L.P SCHEDULE K-1 SUPPLEMENTAL INFORMATION - PAGE 2 FOREIGN QUALIFIED DIVIDENDS YOUR SHARE OF FOREIGN QUALIFIED DIVIDENDS INCLUDED ON LINE 6B IS $. 31 UBTI INFORMATION IF YOU ARE A TA EEMPT ENTITY, YOUR SHARE OF UNRELATED BUSINESS TAABLE INCOME IS REPORTED ON THE 2015 SCHEDULE K-1 SUPPLEMENTAL INFORMATION PAGE 1, LINES 20V1 THROUGH 20V7. NET INVESTMENT INCOME ABSENT MATERIAL PARTICIPATION IN THE OPERATIONS OF CG OR ANOTHER ECEPTION, CG EPECTS THAT ALL OF THE ITEMS OF INCOME, GAIN, LOSS, AND DEDUCTIONS REPORTED TO YOU ON THIS SCHEDULE K-1 WOULD BE CONSIDERED NET INVESTMENT INCOME FOR PURPOSES OF IRC SECTION DIVIDEND RECEIVED DEDUCTION YOUR SHARE OF DIVIDENDS FROM DOMESTIC CORPORATIONS ELIGIBLE FOR THE 70 DIVIDENDS RECEIVED DEDUCTION INCLUDED ON LINE 6A IS $. 59 INCOME SUBJECT TO WITHHOLDING UNDER IRC SECTION 1441 IF YOU ARE A FOREIGN PERSON, YOU MAY HAVE RECEIVED IRS FORM 1042-S, FOREIGN PERSONS U.S. SOURCE INCOME SUBJECT TO WITHHOLDING. PLEASE FOLLOW THE INSTRUCTIONS FOR THAT FORM. INFORMATION REGARDING PASSIVE FOREIGN INVESTMENT COMPANIES ( PFIC ) THE CARLYLE GROUP L.P. HAS MADE TIMELY IRC SECTION 1295 QUALIFIED ELECTING FUND ( QEF ) ELECTIONS WITH RESPECT TO ITS INVESTMENTS IN VARIOUS PFICS. YOUR SHARE OF THE ORDINARY EARNINGS AND NET CAPITAL GAINS FROM THESE PFICS IS INCLUDED WITHIN THIS SCHEDULE K-1. STATE INFORMATION THE INCOME INCLUDED ON THE SCHEDULE K-1 IS NOT APPORTIONABLE OR ALLOCABLE TO ANY STATE AT THE PARTNERSHIP LEVEL. THE CARLYLE GROUP L.P. ("PARTNERSHIP") QUALIFIES AS PORTFOLIO INVESTMENT PARTNERSHIP UNDER THE NYS AND NYC TA LAWS. THEREFORE, NONRESIDENT CORPORATE UNITHOLDERS GENERALLY WILL NOT HAVE NEUS IN NYS AND NYC SOLELY AS A RESULT OF INVESTING IN THE PARTNERSHIP. PLEASE CONSULT YOUR TA ADVISOR AS TO YOUR FILING REQUIREMENTS FROM INVESTING IN THE PARTNERSHIP. NON-U.S. TA CONSIDERATIONS THE INFORMATION ALONG WITH THE ALLOCATION OF INCOME AND LOSS PROVIDED WITHIN THIS K-1 IS BASED ON US TA PRINCIPLES. ANY NON-US TA CONCERNS RELATED TO THE ACTIVITY REPRESENTED HEREIN SHOULD BE CONSIDERED SEPARATELY AND IN CONJUNCTION WITH EACH RESPECTIVE INVESTOR'S RELEVANT TA ADVISOR. YOU SHOULD CONSULT YOUR TA ADVISOR TO DETERMINE THE PROPER TREATMENT OF THE ABOVE ITEMS.
6 THE CARLYLE GROUP L.P SCHEDULE K-1 SUPPLEMENTAL INFORMATION - PAGE 3 FORM 926 INFORMATION DURING THE TAABLE YEAR, THE PARTNERSHIP MADE DIRECT AND/OR INDIRECT TRANSFERS OF PROPERTY TO FOREIGN CORPORATIONS THAT MAY REQUIRE REPORTING UNDER IRC SECTION 6038B. THE FOLLOWING INFORMATION IS BEING FURNISHED AS YOU MAY BE REQUIRED TO FILE FORM 926, RETURN BY A U.S. TRANSFEROR OF PROPERTY TO A FOREIGN CORPORATION. PLEASE CONSULT YOUR TA ADVISOR. NAME OF FOREIGN CORPORATION: ADDRESS OF FOREIGN CORPORATION: FOREIGN LAW ENTITY CLASSIFICATION: CARLYLE HOLDINGS III GP L.P. C/O THE CARLYLE GROUP L.P PENNSYLVANIA AVENUE N.W. SUITE 220 SOUTH WASHINGTON D.C US PARTNERSHIP EIN: PLACE OF ORGANIZATION: IS COMPANY A CFC? CANADA YES DATE OF TRANSFER: 2/1/2015, 5/2/2015, 6/5/2015, 8/1/2015 AMOUNT TRANSFERRED TO THE FOREIGN CORPORATION: 6,841
7 THE CARLYLE GROUP L.P SCHEDULE K-1 SUPPLEMENTAL INFORMATION - PAGE 4 LINE 20Y ADDITIONAL INFORMATION FOR INVESTOR FUND NOT MAKING ELECTION PURSUANT TO TREAS. REG (g)( G Election ) THE PARTNERSHIP DOES NOT INTEND TO MAKE AN ELECTION UNDER TREAS. REG (G) WITH RESPECT TO THE CONTROLLED FOREIGN CORPORATION(S) AND/OR PASSIVE FOREIGN INVESTMENT CORPORATIONS ("PFIC's") THAT HAVE ELECTED TO BE QUALIFIED ELECTING FUNDS ("QEF's") LISTED BELOW. IF YOU DO NOT MAKE THE ELECTION UNDER TREAS. REG (G), THE AMOUNTS REPORTED TO YOU BELOW AS SUBPART F INCOME UNDER IRC SECTION 951(A) OR QEF INCLUSIONS UNDER IRC SECTION 1293(A) SHOULD NOT BE INCLUDED AS A COMPONENT OF NET INVESTMENT INCOME AS DEFINED BY TREAS. REG INSTEAD, DISTRIBUTIONS UNDER IRC SECTION 959(D) AND/OR IRC SECTION 1293(C) REPORTED TO YOU BELOW ARE CONSIDERED COMPONENTS OF NET INVESTMENT INCOME AND MAY BE SUBJECT TO TA PURSUANT TO IRC SECTION PLEASE CONSULT YOUR TA ADVISOR. CFC NAME: CARLYLE HOLDINGS III GP L.P. CFC EIN: SUBPART F INCOME INCLUDED IN LINE 11: DISTRIBUTIONS FROM CFC: QEF NAME: QEF EIN: QEF INCLUSION INCLUDED IN LINE 9: QEF INCLUSION INCLUDED IN LINE 11: DISTRIBUTIONS SUBJECT TO IRC SECTION 1411: PORCELAIN INVESTMENT CORPORATION FOREIGNUS
8 Page: 1 of 1 1 of OWNERSHIP SCHEDULE PARTNER NAME: ACCOUNT NUMBER: PARTNER FEDERAL ID/ENTITY: CUSTODIAN FEDERAL ID: PARTNERSHIP FEDERAL ID: MAN / Individual This schedule contains the history of units you bought or sold through December 31, 2015, as reported to The Carlyle Group L.P. by your broker or our transfer agent. The taxable allocations shown on the enclosed Schedule K-1 are based on the number of units shown on the schedule and the dates bought and sold. If any information on this schedule is incorrect, please inform us by June 30, You can correct the information by calling us toll free at (855) , by requesting changes on our Tax Package support website at or by mailing a signed corrected schedule to The Carlyle Group L.P., Attention: Tax Package Support, PO Box , Dallas, T DESCRIPTION TRANSACTION This Schedule Is Not Proof of Ownership DATE BROKER OR CERTIFICATE NUMBER UNITS AC BUY 12/31/2012 BROKER-MAN 10, END OF YEAR UNITS 10, IMPORTANT NOTICE: The information on the enclosed schedules is provided for your general assistance. It is not intended to be, nor should it be, construed as tax advice. You are urged to consult your tax advisor with any questions. ACKNOWLEDGMENT FOR CORRECTIONS ONLY The information reported on this schedule, as corrected, accurately and completely presents my ownership history through 12/31/15. Signature Daytime Phone Date
SAMPLE PARTNER 1000 UNITS 333 SOUTH GRAND AVE 28TH FLOOR LOS ANGELES, CA SAMPLE
PRTNER 1000 UNITS 333 SOUTH GRND VE 28TH FLOOR LOS NGELES, C 90071 EOTQP_WQ!=&)!! #8Z\!)(.-$! "!!" =T_Pac\T]c!^U!cWT!KaTPbdah!! ]cta]p[!itet]dt!jtaert!?^a!rp[t]spa!htpa!/-.2)!^a!cpg! htpa!qtv]]]v! )!/-.2
More informationPlease carefully review the information provided on your 2017 Ownership Schedule. If you
SAMPLE 10000 UNIT K1 1001 PENNSYLVANIA AVENUE NW SUITE 220 SOUTH WASHINGTON, DC 20004 Dear Unitholder, The Carlyle Group L.P. 5.875% Series A Preferred Units (NASDAQ: TCGP) is pleased to enclose your 2017
More informationwhere you are a resident. Non-U.S. Unitholders may be subject to U.S. tax withholding and U.S.
SAMPLE 1 UNIT K1 11 PENNSYLVANIA AVENUE NW SUITE 22 NORTH WASHINGTON, DC 24 Dear Unitholder, The Carlyle Group L.P. (NASDAQ: CG) is pleased to enclose your 217 U.S. tax package. As a CG Unitholder you
More informationTHE CARLYLE GROUP L.P. COMMON UNITS ( CG ) AND THE CARLYLE GROUP L.P % SERIES A PREFERRED UNITS ( TCGP ) FREQUENTLY ASKED QUESTIONS
THE CARLYLE GROUP L.P. COMMON UNITS ( CG ) AND THE CARLYLE GROUP L.P. 5.875% SERIES A PREFERRED UNITS ( TCGP ) FREQUENTLY ASKED QUESTIONS Will every unitholder receive a Schedule K-1 regardless of the
More informationSAMPLE PARTNER A 53 FOREST AVE OLD GREENWICH, CT To Ellington Financial LLC Shareholders:
For Questions Regarding Your Tax Package Contact Partner DataLink 57624 SAMPLE PARTNER A 53 FOREST AVE OLD GREENWICH, CT 06870 Partner DataLink Ellington Financial LLC PO Box 8447 Hermitage, TN 37076-8447
More informationSAMPLE PARTNER A 53 FOREST AVE OLD GREENWICH, CT To Ellington Financial LLC Shareholders:
For Questions Regarding Your Tax Package Contact Partner DataLink 57624 SAMPLE PARTNER A 53 FOREST AVE OLD GREENWICH, CT 06870 Partner DataLink Ellington Financial LLC PO Box 8447 Hermitage, TN 37076-8447
More informationSAMPLE PARTNER A 53 FOREST AVE OLD GREENWICH, CT To Ellington Financial LLC Shareholders:
For Questions Regarding Your Tax Package Contact Partner DataLink 57624 SAMPLE PARTNER A 53 FOREST AVE OLD GREENWICH, CT 06870 Partner DataLink Ellington Financial LLC PO Box 8447 Hermitage, TN 37076-8447
More informationSAMPLE K UNITS 7200 WISCONSIN AVENUE SUITE 1000 BETHESDA, MD 20814
SAMPLE K-1 1 UNITS 72 WISCONSIN AVENUE SUITE 1 BETHESDA, MD 2814 SAMPLE*: K-1 Tax Package Sample is for informational purposes only. The values are based on hypothetical units purchased in December 216
More informationNYSE: BX. Dear Unit Holder:
NYSE: BX For Questions Regarding Your Tax Package Contact Partner DataLink 307111 SAMPLE PARTNER A 345 PARK AVENUE NEW YORK, NY 10154 Partner DataLink The Blackstone Group L.P. P.O. Box 8447 Hermitage,
More informationNYSE: BX. Dear Unit Holder:
NYSE: BX For Questions Regarding Your Tax Package Contact Partner DataLink 307111 SAMPLE PARTNER A 345 PARK AVENUE NEW YORK, NY 10154 Partner DataLink The Blackstone Group L.P. P.O. Box 8447 Hermitage,
More informationNYSE: BX. Dear Unit Holder:
NYSE: BX For Questions Regarding Your Tax Package Contact Partner DataLink 307111 SAMPLE PARTNER A 345 PARK AVENUE NEW YORK, NY 10154 Partner DataLink The Blackstone Group L.P. P.O. Box 8447 Hermitage,
More informationExempt Organization Business Income Tax Return
Form 990-T Department of the Treasury Internal Revenue Service Check box if A address changed B Exempt under section 501( c ) ( 3 ) 408(e) 408A 220(e) 530(a) Print or Type Exempt Organization Business
More informationReturn Stock Transfer forms and Account Information Change Forms to Mastercard Shareholder Services at the following addresses:
Dear Mastercard Class B Stockholder: Enclosed is the form you requested. Please complete the form in its entirety and return as directed below: Return Stock Transfer forms and Account Information Change
More informationUnrelated Business Taxable Income ( UBTI )
Unrelated Business Taxable Income ( UBTI ) January 2017 Draft for Discussion Purposes Only Overview of UBTI Internal Revenue Code ( IRC ) Section 501 grants tax exempt status to a variety of tax-exempt
More informationJAN
2017 27JAN2018172321 (This page has been left blank intentionally.) Permian Basin Royalty Trust 2911 Turtle Creek Boulevard Suite 850 Dallas, Texas 75219 Telephone Toll-Free 1-855-588-7839 February 6,
More informationPassive Foreign Investment Company Tax Regulations Navigating Complex Tax Features of Foreign Investments Absent Clear IRS Guidance
presents Passive Foreign Investment Company Tax Regulations Navigating Complex Tax Features of Foreign Investments Absent Clear IRS Guidance A Live 110-Minute Teleconference/Webinar with Interactive ti
More informationNOTICE OF IRC SECTION 338 ELECTION
NOTICE OF IRC SECTION 338 ELECTION The following information is being provided to you in connection with the purchase of Western Coal Corp. by Walter Energy Canada Holdings, Inc. on April 1, 2011, as provided
More informationTAX INFORMATION 2012
6JAN201217025633 TAX INFORMATION 2012 This booklet contains tax information relevant to ownership of Units of Cross Timbers Royalty Trust and should be retained. (This page intentionally left blank.) Cross
More informationTAX INFORMATION 2012
6JAN201216425216 TAX INFORMATION 2012 This booklet contains tax information relevant to ownership of Units of Hugoton Royalty Trust and should be retained. (This page intentionally left blank.) Hugoton
More informationImportant Tax Notice to U.S. Investors
Important Tax Notice to U.S. Investors This statement is provided for Investors who are United States persons for purposes of the U.S. Internal Revenue Code of 1986, as amended ( IRC ) and the regulations
More informationASA GOLD AND PRECIOUS METALS LIMITED 400 S. El Camino Real #710 San Mateo, CA 94402
To United States Shareholders: ASA GOLD AND PRECIOUS METALS LIMITED 400 S. El Camino Real #710 San Mateo, CA 94402 January 26, 2016 ASA Gold and Precious Metals Limited, an exempted limited liability company
More informationTAX INFORMATION 2013
6JAN201217025633 TAX INFORMATION 2013 This booklet contains tax information relevant to ownership of Units of Cross Timbers Royalty Trust and should be retained. (This page intentionally left blank.) Cross
More information(This page has been left blank intentionally.)
2016 9FEB2017150852 (This page has been left blank intentionally.) Permian Basin Royalty Trust 2911 Turtle Creek Boulevard Suite 850 Dallas, Texas 75219 Telephone Toll-Free 1-855-588-7839 February 17,
More informationACTION: Withdrawal of notice of proposed rulemaking and notice of proposed
This document is scheduled to be published in the Federal Register on 12/02/2013 and available online at http://federalregister.gov/a/2013-28409, and on FDsys.gov [4830-01-p] DEPARTMENT OF THE TREASURY
More informationFEB
2018 16FEB2019081321 (This page has been left blank intentionally.) Permian Basin Royalty Trust 2911 Turtle Creek Boulevard Suite 850 Dallas, Texas 75219 Telephone Toll-Free 1-855-588-7839 February 28,
More informationASA GOLD AND PRECIOUS METALS LIMITED 400 S. El Camino Real #710 San Mateo, CA 94402
To United States Shareholders: ASA GOLD AND PRECIOUS METALS LIMITED 400 S. El Camino Real #710 San Mateo, CA 94402 January 23, 2015 ASA Gold and Precious Metals Limited, an exempted limited liability company
More informationImportant Tax Notice to U.S. Shareholders of Moneda Latam Corporate Bond Fund
Important Tax Notice to U.S. Shareholders of Moneda Latam Corporate Bond Fund This statement is provided to shareholders who are United States ( U.S. ) citizen, U.S. residents, and other persons classified
More informationInternational Tax Impact of Business Entity Selection for Foreign Operations of U.S. Companies
FOR LIVE PROGRAM ONLY International Tax Impact of Business Entity Selection for Foreign Operations of U.S. Companies TUESDAY, DECEMBER 12, 2017, 1:00-2:50 pm Eastern IMPORTANT INFORMATION FOR THE LIVE
More informationASA GOLD AND PRECIOUS METALS LIMITED 400 S. El Camino Real #710 San Mateo, CA 94402
To United States Shareholders: ASA GOLD AND PRECIOUS METALS LIMITED 400 S. El Camino Real #710 San Mateo, CA 94402 January 24, 2014 ASA Gold and Precious Metals Limited, an exempted limited liability company
More informationSummary 11/1/2018 4:21:57 PM. Differences exist between documents. Old Document: Orig-reg pages (118 KB) 11/1/2018 4:21:53 PM
Summary 11/1/2018 4:21:57 PM Differences exist between documents. New Document: New-reg-114540-18 21 pages (194 KB) 11/1/2018 4:21:53 PM Used to display results. Old Document: Orig-reg-114540-18 21 pages
More information1111 Constitution Avenue, NW 1111 Constitution Avenue, N W Washington, DC Washington, DC 20224
The Honorable John Koskinen The Honorable William J. Wilkins Commissioner Chief Counsel Internal Revenue Service Internal Revenue Service 1111 Constitution Avenue, NW 1111 Constitution Avenue, N W Washington,
More informationTAX INFORMATION 2017
6JAN201216425216 TAX INFORMATION 2017 This booklet contains tax information relevant to ownership of Units of Hugoton Royalty Trust and should be retained. (This page has been left blank intentionally.)
More informationA Practical Guide to U.S. Tax Compliance Issues for Hedge Fund of Funds
A Practical Guide to U.S. Tax Compliance Issues for Hedge Fund of Funds www.pepperlaw.com October 2008 This memorandum is intended to provide a quick reference guide to the key U.S. income tax issues that
More informationFINANCIAL RESEARCH ASSOCIATES PRIVATE INVESTMENT FUND TAX MASTER CLASS
FINANCIAL RESEARCH ASSOCIATES PRIVATE INVESTMENT FUND TAX MASTER CLASS EFFECTIVELY MANAGING TAX IMPLICATIONS OF FOREIGN INVESTMENTS Steven D. Bortnick May 24, 2017 Princeton Club, New York City #43410091
More informationTAX INFORMATION 2014
6JAN201217025633 TAX INFORMATION 2014 This booklet contains tax information relevant to ownership of Units of Cross Timbers Royalty Trust and should be retained. (This page intentionally left blank.) Cross
More informationINTERNATIONAL TAX CHECKLIST
INTERNATIONAL TAX CHECKLIST 2013 INDIVIDUAL PASSIVE FOREIGN INVESTMENT COMPANY (PFIC) Purpose of this checklist: Assist the tax return preparer in identifying issues concerning a passive foreign investment
More informationFEB
2007 22FEB2008084453 Permian Basin Royalty Trust 901 Main Street, Suite 1700 Post Office Box 830650 Dallas, Texas 75283-0650 Telephone Toll-Free 1-877-228-5085 February 18, 2008 IMPORTANT TAX INFORMATION
More informationAlternative Investments for Nonprofits and Exempt Organizations: Avoiding Unforeseen Tax Consequences
FOR LIVE PROGRAM ONLY Alternative Investments for Nonprofits and Exempt Organizations: Avoiding Unforeseen Tax Consequences TUESDAY, DECEMBER 12, 2017, 1:00-2:50 pm Eastern IMPORTANT INFORMATION FOR THE
More informationTAX INFORMATION 2017
6JAN201217025633 TAX INFORMATION 2017 This booklet contains tax information relevant to ownership of Units of Cross Timbers Royalty Trust and should be retained. (This page has been left blank intentionally.)
More informationTAX INFORMATION 2017
6JAN201217025633 TAX INFORMATION 2017 This booklet contains tax information relevant to ownership of Units of Cross Timbers Royalty Trust and should be retained. Cross Timbers Royalty Trust Post Office
More informationTAX INFORMATION 2018
6JAN201217025633 TAX INFORMATION 2018 This booklet contains tax information relevant to ownership of Units of Cross Timbers Royalty Trust and should be retained. (This page has been left blank intentionally.)
More informationInstructions for Form 8621 (Rev. December 2004)
Instructions for Form 8621 (Rev. December 2004) Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Section references are to the Internal Revenue Code unless otherwise
More informationInformation Reporting and Civil Penalties (in a Nutshell)
I. In General Information Reporting and Civil Penalties (in a Nutshell) By Lucy S. Lee, Esq. Caplin & Drysdale, Chartered Washington, D.C. 2008 Lucy S. Lee The Internal Revenue Code (the Code ) 1 generally
More informationRioCan Real Estate Investment Trust
RioCan Real Estate Investment Trust Offering Circular describing the terms for a Unitholder Distribution Reinvestment Plan and Unit Purchase Plan RIOCAN REAL ESTATE INVESTMENT TRUST Unitholder Distribution
More informationTemporary rules under section 6662A and sections 6662 and 6664, as amended
Part III - Administrative, Procedural, and Miscellaneous Temporary rules under section 6662A and sections 6662 and 6664, as amended Notice 2005-12 The purpose of this notice is to alert taxpayers to the
More information[LOGO] ROGERS COMMUNICATIONS INC. DIVIDEND REINVESTMENT PLAN. November 1, 2010
[LOGO] ROGERS COMMUNICATIONS INC. DIVIDEND REINVESTMENT PLAN November 1, 2010 Rogers Communications Inc. Dividend Reinvestment Plan Table of Contents SUMMARY... 3 DEFINITIONS... 5 ELIGIBILITY... 7 ENROLLMENT...
More informationNovember 28, Mr. Daniel Winnick Associate International Tax Counsel Department of the Treasury 1400 Pennsylvania Avenue, NW Washington, DC 20224
November 28, 2017 Mr. Daniel Winnick Associate International Tax Counsel Department of the Treasury 1400 Pennsylvania Avenue, NW Washington, DC 20224 Mr. John Sweeney Office of Associate (Chief Counsel),
More informationSan Juan Basin Royalty Trust
San Juan Basin Royalty Trust 300 West Seventh Street, Suite B Fort Worth, Texas 76102 Telephone toll-free: 1-866-809-4553 Website: www.sjbrt.com January 31, 2019 IMPORTANT TAX INFORMATION To Unit holders:
More informationUnrelated Business Taxable Income ( UBTI )
Unrelated Business Taxable Income ( UBTI ) Alon Sherer, U.S. Tax Compliance Senior Manager, January 10,2017 Draft for Discussion Purposes Only Overview of UBTI Internal Revenue Code ( IRC ) Section 501
More informationIf you have foreign accounts, entities, or assets, chances are that you
International Tax Form Filing Guide If you have foreign accounts, entities, or assets, chances are that you will be required to file various forms disclosing them. Some of these forms are filed with your
More informationDomini Funds Tax Guide
Domini Funds 2017 Tax Guide Dear Domini Funds Shareholder: We are pleased to provide you with the Domini Funds 2017 Tax Guide. In this guide, you will find imporant information regarding your 2017 tax
More informationDomini Funds Tax Guide
Domini Funds 2017 Tax Guide Dear Domini Funds Shareholder: We are pleased to provide you with the Domini Funds 2017 Tax Guide. In this guide, you will find imporant information regarding your 2017 tax
More informationChange Request Not for use with Qualified Plan or Keogh (H.R. 10) Plan owned policies
Change Request Not for use with Qualified Plan or Keogh (H.R. 10) Plan owned policies The Company shall be defined as the Company that issued the policy. This is either Massachusetts Mutual Life Insurance
More informationInformation Reporting With Respect to Foreign Disregarded Entities
Part IV - Items of General Interest Information Reporting With Respect to Foreign Disregarded Entities Announcement 2004-4 The Internal Revenue Service (the Service ) and the Treasury Department (the Treasury
More informationSUPPLEMENTARY INFORMATION:
Notice of Proposed Rulemaking and Notice of Public Hearing Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates REG 108522 00 AGENCY: Internal Revenue Service (IRS), Treasury.
More informationPFIC Annual Information Statement: Forward Pharma A/S
PFIC Annual Information Statement: Forward Pharma A/S IMPORTANT TAX NOTICE TO SHAREHOLDERS WHO ARE UNITED STATES PERSONS We believe that Forward Pharma A/S (the Company ), Forward Pharma FA ApS, Forward
More informationThis booklet contains information and an application for your use.
State of California Savings Plus Program Part-time, Seasonal, and Temporary Employees Retirement Program BENEFIT PAYMENT BOOKLET All information contained in this booklet was current as of the printing
More information1500 Pennsylvania Avenue, NW 1111 Constitution Ave, NW Washington, DC Washington, DC 20224
The Honorable David J. Kautter Assistant Secretary for Tax Policy Acting Chief Counsel Department of the Treasury Internal Revenue Service 1500 Pennsylvania Avenue, NW 1111 Constitution Ave, NW Washington,
More informationForm 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Filing Status
Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Filing Status FOR LIVE PROGRAM ONLY TUESDAY, JANUARY 9, 2018 1:00-2:50 pm Eastern IMPORTANT INFORMATION FOR THE LIVE
More informationImportant Tax Notice to U.S. Investors
Important Tax Notice to U.S. Investors This statement is provided to shareholders who are United States persons for purposes of the U.S. Internal Revenue Code of 1986, as amended ( IRC ) and the regulations
More informationForeign Information Reporting and Compliance
Foreign Information Reporting and Compliance Howard B. Epstein, CPA FREED MAXICK Michael J. Tedesco, Esq. ANDREOZZI BLUESTEIN LLP - 1 - What to Expect Discuss some of the most common information reporting
More informationSTATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS
STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS Department of Administration DIVISION OF TAXATION One Capitol Hill Providence, RI 02908-5800 Tel: (401) 222-3911 Fax: (401) 222-5134 Forms (401) 222-1111
More informationCORPORATE INVERSIONS. Jack Miles, Esq. Kelley Drye & Warren LLP 101 Park Avenue New York, NY (212)
CORPORATE INVERSIONS Jack Miles, Esq. Kelley Drye & Warren LLP 101 Park Avenue New York, NY 10178 (212) 808-7574 jmiles@kelleydrye.com Background In a typical inversion, a U.S. multinational combines with
More informationTAX INFORMATION 2011
5JAN201215452948 TAX INFORMATION This booklet contains tax information relevant to ownership of Units of Sabine Royalty Trust and should be retained. (This page intentionally left blank.) To Unit Holders:
More informationException from Passive Income for Certain Foreign Insurance Companies. SUMMARY: This document contains proposed regulations that provide guidance
This document is scheduled to be published in the Federal Register on 04/24/2015 and available online at http://federalregister.gov/a/2015-09630, and on FDsys.gov DEPARTMENT OF THE TREASURY Internal Revenue
More informationThe IRS s Stricter(?) Stance on Regulated Investment Company Investments in Commodities
The IRS s Stricter(?) Stance on Regulated Investment Company Investments in Commodities TAX UPDATE Volume 2017, Issue 1 Morgan Klinzing klinzingm@pepperlaw.com W. Roderick Gagné gagner@pepperlaw.com WHILE
More informationMANAGING INTERNATIONAL TAX ISSUES
MANAGING INTERNATIONAL TAX ISSUES Starting A Business Retirement Strategies Operating A Business Marriage Investing Tax Smart Estate Planning Ending A Business Off to School Divorce And Separation Travel
More informationStructuring Funds for Investment in India: Maximizing Tax Efficiency for U.S. Investors
Structuring Funds for Investment in India: Maximizing Tax Efficiency for U.S. Investors By Olivier De Moor and Brett Fieldston, Akin Gump Strauss Hauer & Feld LLP Introduction The typical private equity
More informationSection 1291 Excess Distribution Calculations for PFIC Tax and Interest Reporting
Section 1291 Excess Distribution Calculations for PFIC Tax and Interest Reporting FOR LIVE PROGRAM ONLY TUESDAY, JUNE 19, 2018, 1:00-2:50 pm Eastern IMPORTANT INFORMATION FOR THE LIVE PROGRAM This program
More informationGulf Coast Ultra Deep Royalty Trust. Federal Income Tax Information
Gulf Coast Ultra Deep Royalty Trust 2013 Federal Income Tax Information FEDERAL INCOME TAX INFORMATION This booklet provides 2013 tax information which will allow Trust Unit Holders to determine their
More informationAGNICO-EAGLE MINES LIMITED DIVIDEND REINVESTMENT
AGNICO-EAGLE MINES LIMITED DIVIDEND REINVESTMENT AND SHARE PURCHASE PLAN Introduction This dividend reinvestment plan (the "Plan") is being offered to the registered or beneficial holders (the "Shareholders")
More informationSILVER BULLION TRUST
SILVER BULLION TRUST Management s Discussion & Analysis December 31, 2011 Management s Discussion and Analysis (MD&A) The financial statements of Silver Bullion Trust (the Trust ) are prepared and reported
More informationComputershare. P.O. Box Providence, RI Sincerely, Computershare. Enclosures. Computershare
PO Box 43078 Providence Rhode Island 02940-3078 www.computershare.com/investor The IRS requires that we report the cost basis of certain shares acquired after January 1, 2011 and then sold. Shares transferred
More informationTAX INFORMATION 2017
5JAN201215452948 TAX INFORMATION This booklet contains tax information relevant to ownership of Units of Sabine Royalty Trust and should be retained. (This page has been left blank intentionally.) SABINE
More informationComerica Bank P.O Box Dallas, TX
Comerica Bank P.O Box 650282 Dallas, TX 75265-0282 Dear Claimant or Estate Trustee, On behalf of Comerica, please accept our sincere condolences on your loss. To process your claim for benefits from the
More informationVeresen Inc. Suite 440, Livingston Place Tel (403) rrd Avenue S.W. Fax (403)
Veresen Inc. Suite 440, Livingston Place Tel (403) 296-0140 222 3rrd Avenue S.W. Fax (403) 213-3648 Calgary, Alberta T2P 0B4 www.vereseninc.com February 25, 2011 RE: 2010 INCOME TAX FORMS T5013 and Relevé
More informationUS Tax Filing Instruction Booklet
US Tax Filing Instruction Booklet In connection with the 2017 Property sales and 2017 distributions by Sunstone U.S. Opportunity (No. 3) Realty Trust and Sunstone U.S. Opportunity (No. 4) Realty Trust
More informationJanuary 29, RE: Request for Immediate Guidance Regarding Pub. L. No Dear Messrs. Kautter and Paul:
January 29, 2018 The Honorable David J. Kautter Assistant Secretary for Tax Policy Department of the Treasury 1500 Pennsylvania Avenue, NW Washington, DC 20220 Mr. William M. Paul Principal Deputy Chief
More informationInstructions for Form 8621
Department of the Treasury Instructions for Form 8621 Internal Revenue Service (Rev. December 2016) Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
More informationMESA OFFSHORE TRUST FEDERAL INCOME TAX INFORMATION
MESA OFFSHORE TRUST 2009 FEDERAL INCOME TAX INFORMATION (The Trust ) 2009 FEDERAL INCOME TAX INFORMATION This booklet provides 2009 tax information which will allow Unit Holders to determine their pro
More informationUS Benefits BP America 501 Westlake Park Blvd. Houston, TX 77079
US Benefits BP America 501 Westlake Park Blvd. Houston, TX 77079 April 2018 Dear plan participant: Enclosed please find the Annual Funding Notice for the BP Retirement Accumulation Plan (the Plan ), which
More informationNew American Funding Attn: Loss Draft Department P.O. Box 1064 Tonawanda, NY [DATE]
New American Funding Attn: Loss Draft Department P.O. Box 1064 Tonawanda, NY 14151 [DATE] [NAME1] [NAME2] [MAILING_ADDRESS1] [MAILING_ADDRESS2] [CITY], [STATE] [ZIP] Re: Mortgage Loan No. Property Address:
More informationIf you wish to apply for a distribution at this time, please follow the instructions below:
Dear DC 401(a) Retirement Plan Participant: You recently contacted ING and requested a Distribution Package for the DC 401(a) Retirement Plan. Before completing the necessary forms, we recommend that you
More informationNotice to U.S. Shareholders of NB Private Equity Partners Limited
Notice to U.S. Shareholders of NB Private Equity Partners Limited As mentioned in previous announcements, an investment in NB Private Equity Partners Limited ("NBPE") results in a U.S. investor owning
More informationThis notice announces that the Department of the Treasury ( Treasury
Previously Taxed Earnings and Profits Accounts Notice 2019-01 SECTION 1. OVERVIEW This notice announces that the Department of the Treasury ( Treasury Department ) and the Internal Revenue Service ( IRS
More information1500 Pennsylvania Avenue, NW 1111 Constitution Ave, NW Washington, DC Washington, DC 20224
The Honorable David J. Kautter Assistant Secretary for Tax Policy Acting Chief Counsel Department of the Treasury Internal Revenue Service 1500 Pennsylvania Avenue, NW 1111 Constitution Ave, NW Washington,
More informationTax Year 2017 Form 1099-DIV/B Guide
Tax Year 2017 Form 1099-DIV/B Guide Form 1099 FAQs Q: WHAT SHOULD I DO UPON RECEIVING MY FORM 1099? A: Upon receiving your form please review the data carefully. Also be sure to check the tax identification
More informationTETHYAN RESOURCES PLC
TETHYAN RESOURCES PLC 100 University Avenue 8 th Floor, North Tower Toronto, Ontario M5J 2Y1 Within Canada and the US 1 866-277-2086 Outside Canada and the US 781-575-4086 www.computershare.com/investor
More informationEASTERN EASTERN AMERICAN AMERICAN NATURAL NATURAL GAS GAS TRUST TRUST Federal 2008 Income Tax Information
EASTERN EASTERN AMERICAN AMERICAN NATURAL NATURAL GAS GAS TRUST TRUST 2008 Federal 2008 Income Tax Federal Information Income Tax Information EASTERN AMERICAN NATURAL GAS TRUST C/O The Bank of New York
More informationSAMPLE K UNIT PURCHASE NOT A VALID K-1 KKR CO LP 9 WEST 57TH STREET SUITE 4200 NEW YORK, NY 10019
SAMPLE K-1-1 UNIT PURCHASE NOT A VALID K-1 KKR CO LP 9 WEST 57TH STREET SUITE 42 NEW YORK, NY 119 K-1 Account Number: 21533533 1,538 43 1,135 Schedule K-1 (Form 165) 218 Department of the Treasury Internal
More informationExempt Organization Business Income Tax Return
Form 990-T Department of the Treasury Internal Revenue Service Check box if A address changed Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) For calendar year 2015
More informationChairman Camp s Discussion Draft of Tax Reform Act of 2014 and President Obama s Fiscal Year 2015 Revenue Proposals
Chairman Camp s Discussion Draft of Tax Reform Act of 2014 and President Obama s Fiscal Year 2015 Proposals Relating to International Taxation SUMMARY On February 26, 2014, Ways and Means Committee Chairman
More informationUndue Hardship Waiver of the Section 6011(e)(3) Electronic Filing Requirement and Taxpayer Choice Statements to File in Paper Format
Part III - Administrative, Procedural, and Miscellaneous Undue Hardship Waiver of the Section 6011(e)(3) Electronic Filing Requirement and Taxpayer Choice Statements to File in Paper Format Notice 2010-85
More informationPlease retain a copy of all documents for your records. Please return the above items to:
Brentwood, NY 11717-0718 Phone: 1 (866) 205-7273 Dear Shareholder, Thank you for contacting us regarding a transfer. Enclosed is the document you requested. Please read the content carefully and follow
More informationMay 22, Re: Transition Relief for New Requirements on 2013 Form 1099-R
Committee of Annuity Insurers Bryan W. Keene Davis & Harman LLP 1455 Pennsylvania Avenue, NW, Suite 1200 Washington, DC 20004 (202) 662-2273 American Council of Life Insurers Walter C. Welsh Executive
More informationPart-Time, Seasonal, and Temporary (PST) Benefit Payment Booklet Phone: (855) savingsplusnow.com
Part-Time, Seasonal, and Temporary (PST) Benefit Payment Booklet Phone: (855) 616-4776 savingsplusnow.com 1. Purpose This booklet contains information and a payment application to help you select the payment
More informationABERDEEN ASIA-PACIFIC INCOME INVESTMENT COMPANY LIMITED. Dividend Reinvestment. and. Optional Cash Purchase Plan. And OFFERING CIRCULAR
ABERDEEN ASIA-PACIFIC INCOME INVESTMENT COMPANY LIMITED Dividend Reinvestment and Optional Cash Purchase Plan And OFFERING CIRCULAR Effective Date: September 30, 2013 ABERDEEN ASIA-PACIFIC INCOME INVESTMENT
More informationSAMPLE K UNIT PURCHASE NOT A VALID K-1 KKR CO LP 9 WEST 57TH STREET SUITE 4200 NEW YORK, NY 10019
SAMPLE K-1-1 UNIT PURCHASE NOT A VALID K-1 KKR CO LP 9 WEST 57TH STREET SUITE 42 NEW YORK, NY 119 Account Number: 21533533 376 29 167 Schedule K-1 (Form 165) 217 Department of the Treasury Internal Revenue
More informationSAMPLE K UNIT PURCHASE NOT A VALID K-1 KKR CO LP 9 WEST 57TH STREET SUITE 4200 NEW YORK, NY 10019
SAMPLE K- - UNIT PURCHASE NOT A VALID K- KKR CO LP 9 WEST 57TH STREET SUITE 42 NEW YORK, NY 9 Schedule K- (Form 65) 26 Department of the Treasury Internal Revenue Service For calendar year 26, or tax
More informationSUMMARY: This document contains corrections to a notice of proposed rulemaking
This document is scheduled to be published in the Federal Register on 03/14/2016 and available online at http://federalregister.gov/a/2016-05624, and on FDsys.gov [4830-01-p] DEPARTMENT OF THE TREASURY
More information