A Commitment to Excellence in Specialty Products
For more than 100 years, Calumet has delivered high-quality products and services to customers around the world. Calumet manufactures, formulates and markets a diversified slate of specialty branded products to customers in various consumer-facing and industrial markets. Headquartered in Indianapolis, Indiana, nearly 1,500 team members operate at more than 10 facilities across North America, including 10 specialty product manufacturing and production facilities. Calumet products are available in more than 90 countries across the world, serving nearly 3,000 customers globally.
Notice Pursuant to Treasury Regulation Section 1.1446-4(b)(4) by Calumet Specialty Products Partners, L.P. (“CLMT”). This statement is intended to serve as qualified notice to nominees under Treasury Regulation Section 1.1446-4(b). Brokers and nominees should treat 100% of CLMT’s distributions to foreign investors as being attributable to income that is effectively connected with a United States trade or business. Therefore, distributions to foreign investors are subject to federal income tax withholding at the highest applicable effective tax rate. Nominees, not CLMT, are treated as the withholding agents responsible for withholding on the distributions received by them on behalf of foreign investors.