Tax filing requirements for U.S. investors in KUE limited partnership units

(d) specific information including the dates of acquisitions and transfers, means of acquisitions and transfers, and acquisition cost for purchases, as well as the amount of net proceeds from sales. Filing Requirements. Limited Pariners who are U.S. Persons will be required to fite an IRS Form 8865 with the Partner's U.S. Federal Income tax return for the taxable year in which the Limited Partner purchases the Common LP Units. Investors who are U.S. Persons may, depending upon the size of their invesiment in the General Partner, be required to file an IRS Form 5471 with the investor's U.S. federal income tax return for the taxable year in which the investor purchases Common LP ordinary shares in the General Partner. Additionally, depending on the type of non-U.S. investments KUE makes, investors who are U.S, Persons may be required to file additional IRS Forms such as a Form 54771 in subsequent years. This discussion of tax Consequences and tax withholding is a general discussion and is not intended to be all inclusive nor a substitute for careful tax planning. Accordingly, each prospective purchaser of Common LP Units is urged to consult with their own tax advisors with specific reference to their own tax situation. 145 HOUSE_OVERSIGHT_024578