Merger Details

Effective July 11, 2007, Shiningbank Energy Income Fund merged with PrimeWest Energy Trust with PrimeWest being the surviving company. Unitholders of Shiningbank received 0.62 units of PrimeWest for each unit of Shiningbank held. The filing of a tax election form was required, and the ACB Tracking Calculator assumes that this form was completed. If not, the fair market valued of the transaction was reported by PrimeWest as being $13.89.