ELIGIBILITY DISCLOSURE

In order to comply with applicable FERC rate-making policies, we require an owner of our units to be an eligible holder. Eligible unit holders are individuals or entities subject to United States federal income taxation on the income generated by us or entities not subject to United States federal income taxation on income generated by us, so long as all of the entity's owners are subject to such taxation.

The following are considered Eligible Holders:

• Individuals (U.S. or non-U.S.)
• C corporations (U.S. or non-U.S.)
• Tax exempt organizations subject to tax on unrelated business taxable income, or “UBTI,” including traditional IRAs, 401(k) plans and Keough accounts
• S corporations with shareholders that are individuals, trusts or tax exempt organizations subject to tax on UBTI

The following are considered Eligible Holders, unless the bracketed information applies:

• Partnerships (unless its partners include mutual funds, real estate investment trusts or “REITs,” governmental entities and agencies, S corporations with ESOP shareholders1 or other partnerships with such partners)
• Trusts (unless beneficiaries are not subject to tax)

The following are not considered Eligible Holders:

• Mutual funds
• Roth IRAs
• Real Estate Investment Trusts (REITs)
• Governmental entities and agencies
• S corporations with shareholders that include employee stock ownership plans