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onsidered, an offering of direct or 1 The following countries are in the EEA: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, The Netherla
nd invests (even if, with respect to such partnership, the Underlying Fund was not a partner of the partnership during the tax year under audit). United States Tax Reporting by Limited Partners that are Owners of Non-U.S. Entities. United States tax rules impose information reporting requirements on U.S. persons that own, either directly
onsidered, an offering of direct or 1 The following countries are in the EEA: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, The Netherla
nd invests (even if, with respect to such partnership, the Underlying Fund was not a partner of the partnership during the tax year under audit). United States Tax Reporting by Limited Partners that are Owners of Non-U.S. Entities. United States tax rules impose information reporting requirements on U.S. persons that own, either directly
onsidered, an offering of direct or 1 The following countries are in the EEA: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, The Netherla
nd invests (even if, with respect to such partnership, the Underlying Fund was not a partner of the partnership during the tax year under audit). United States Tax Reporting by Limited Partners that are Owners of Non-U.S. Entities. United States tax rules impose information reporting requirements on U.S. persons that own, either directly
onsidered, an offering of direct or 1 The following countries are in the EEA: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, The Netherla
nd invests (even if, with respect to such partnership, the Underlying Fund was not a partner of the partnership during the tax year under audit). United States Tax Reporting by Limited Partners that are Owners of Non-U.S. Entities. United States tax rules impose information reporting requirements on U.S. persons that own, either directly
onsidered, an offering of direct or 1 The following countries are in the EEA: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, The Netherla
nd invests (even if, with respect to such partnership, the Underlying Fund was not a partner of the partnership during the tax year under audit). United States Tax Reporting by Limited Partners that are Owners of Non-U.S. Entities. United States tax rules impose information reporting requirements on U.S. persons that own, either directly
Entities connected to both Estonia and United States Tax Reporting by Limited Partners

Hungary
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Latvia
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Norway
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Finland
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Romania
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Denmark
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Lithuania
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Belgium
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Ireland
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Bulgaria
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Slovenia
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Luxembourg
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Slovakia
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United Kingdom
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Cyprus
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Czech Republic
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Malta
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Croatia
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European Union
ORGANIZATION
Liechtenstein
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