Qualified Notice Pursuant to U.S. Treasury Regulation §§ 1.1446-4 and 1.1446(f)-4.

August 25, 2023

Logistics Partners, LP (the “Partnership”). If you are not a non-U.S. investor and you do not act as custodian for a non-U.S. investor, you may ignore this notice. 

Section I – Distribution Withholding: 

This notice is intended to serve as qualified notice under Treasury Regulation Section 1.1446-4(b). Brokers and nominees should treat one hundred percent (100%) of the Partnership’s distributions to non-U.S. investors as being attributable to income that is effectively connected with a United States trade or business. Accordingly, the Partnership’s distributions to non-U.S. investors are subject to federal income tax withholding at the highest applicable effective tax rate. 

Section II – Withholding on Distributions in Excess of Cumulative Net Income: 

The Partnership does not calculate cumulative net income for purposes of Treasury Regulation Section 1.1446(f)-4(c)(2)(iii). Consequently, brokers and nominees should treat one hundred percent (100%) of the distribution as being in excess of cumulative net income for purposes of determining the amount to withhold. 

Section III – Withholding on Transfers of Units: 

For the purposes of withholding on sales transactions under Treasury Regulation Section 1.1446(f)-4(a)(2), brokers should treat one hundred percent (100%) of the proceeds attributable to the sale of Partnership units as being attributable to a U.S. trade or business. 

Any non-U.S. investors subject to withholding that would like a quarterly estimated K-1, please contact investor relations at 615-767-4344. 

A copy of this notice will also be available on the Partnership’s website (currently available at www.deleklogistics.com).