Special Unit Distribution

The unit distribution for unitholders of record December 31, 2010 in the amount of $0.01333 per unit is reported on the CDS report as being 100% return of capital. Normally this would reduce the ACB of the units held by this amount. However, because it was a unit distribution with a simultaneous consolidation of units, this created a phantom distribution which increases the ACB. These two factors offset each other, resulting in no change in the ACB. Therefore, we have reported this as a Special distribution with no return of capital.