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.
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