extended to november 15, 2017 return of private...
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if the foundation is not required to attach Sch. B
OMB No. 1545-0052
Department of the TreasuryInternal Revenue Service Open to Public Inspection
Number and street (or P.O. box number if mail is not delivered to street address) Room/suite
If exemption application is pending, check here
Foreign organizations meeting the 85% test,check here and attach computation
(The total of amounts in columns (b), (c), and (d) may notnecessarily equal the amounts in column (a).)
Disbursementsfor charitable purposes
(cash basis only)
Check
Interest on savings and temporarycash investments
Net rental income or (loss)
Net gain or (loss) from sale of assets not on line 10Gross sales price for allassets on line 6a
Capital gain net income (from Part IV, line 2)
Gross sales less returnsand allowances
Less: Cost of goods sold
Compensation of officers, directors, trustees, etc.
Excess of revenue over expenses and disbursements
(if negative, enter -0-)
(if negative, enter -0-)
623501 11-23-16
or Section 4947(a)(1) Trust Treated as Private Foundation| Do not enter social security numbers on this form as it may be made public.
| Information about Form 990-PF and its separate instructions is at
For calendar year 2016 or tax year beginning , and ending
A
B
C
Employer identification number
G D 1.
2.
H E
I J F
Analysis of Revenue and Expenses (d)(a) (b) (c)
1
2
3
4
5
7
8
9
11
a
b
6a
b
10a
b
c
12 Total.
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
a
b
c
Total operating and administrative
expenses.
Total expenses and disbursements.
a
b
c
Net investment income
Adjusted net income
For Paperwork Reduction Act Notice, see instructions.
Re
ven
ue
Op
era
tin
g a
nd
Ad
min
istr
ati
ve E
xp
en
se
s
(from Part II, col. (c), line 16)(Part I, column (d) must be on cash basis.)
Form
Name of foundation
Telephone number
City or town, state or province, country, and ZIP or foreign postal code ~|
|
|
|
|
Check all that apply: Initial return Initial return of a former public charity Foreign organizations, check here ~~
Final return Amended return
Address change Name change ~~~~
Check type of organization: Section 501(c)(3) exempt private foundation If private foundation status was terminatedunder section 507(b)(1)(A), check hereSection 4947(a)(1) nonexempt charitable trust Other taxable private foundation ~
Fair market value of all assets at end of year Accounting method: Cash Accrual If the foundation is in a 60-month terminationunder section 507(b)(1)(B), check hereOther (specify) ~
$| Revenue and
expenses per books Net investment
income Adjusted net
income
Contributions, gifts, grants, etc., received ~~~
|
~~~~~~~~~~~~~~
Dividends and interest from securities
Gross rents
~~~~~
~~~~~~~~~~~~~~~~
~~
~~
~~~~~
Net short-term capital gain
Income modifications
~~~~~~~~~
~~~~~~~~~~~~
~~~~
~
Gross profit or (loss)
Other income
~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Add lines 1 through 11 ��������
~~~
Other employee salaries and wages
Pension plans, employee benefits
~~~~~~
~~~~~~
Legal fees
Accounting fees
~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~
Other professional fees ~~~~~~~~~~~
Interest
Taxes
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~
Depreciation and depletion ~~~~~~~~~
Occupancy
Travel, conferences, and meetings
Printing and publications
Other expenses
~~~~~~~~~~~~~~~~
~~~~~~
~~~~~~~~~~
~~~~~~~~~~~~~~
Add lines 13 through 23 ~~~~~
Contributions, gifts, grants paid ~~~~~~~
Add lines 24 and 25 ������������
Subtract line 26 from line 12:
~
~~~
����
Form (2016)LHA
www.irs.gov/form990pf.
Part I
990-PF
Return of Private Foundation990-PF 2016
STATEMENT 11
STMT 2 STMT 3 STMT 4
STMT 5
STMT 6
EXTENDED TO NOVEMBER 15, 2017
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
1400 BENEDUM-TREES, 223 FOURTH AVE 4122880360
PITTSBURGH, PA 15222
X
X
347,304,439.
X22,351. 22,351.
2,035,293. 5,587,396.
1,486,363.
16,067,286.
11,852,555. 500,915. 0.15,396,562. 22,177,948. 0.1,552,383. 415,142. 0. 1,055,860.623,564. 96,362. 0. 508,312.447,662. 85,443. 0. 345,469.5,824. 3,451. 0. 1,696.38,977. 8,751. 0. 28,511.
1,681,373. 1,357,249. 0. 58,063.181,561.
174,737. 240,318. 0. 80,438.54,998. 12,348. 0.51,600. 11,585. 0. 37,744.
158,095. 66,080. 0. 79,061.12,285. 2,758. 0. 8,986.
330,336. 2,629,549. 0. 269,789.
5,131,834. 5,110,597. 0. 2,473,929.14,450,850. 13,725,600.
19,582,684. 5,110,597. 0. 16,199,529.
<4,186,122.>17,067,351.
0.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 1
STMT 20
STATEMENT 1
if
Department of the Treasury
Internal Revenue ServiceAttachmentSequence No.
Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
Filer's tax yearbeginning , , and ending ,
(4) Check applicable box(es)(1) Name (2) Address (3) Identifying number
Category 1 Category 2 Constructive owner
Name and address of person(s) with custody of the books and records of the foreignpartnership, and the location of such books and records, if different
Sign HereOnly If YouAre FilingThis FormSeparatelyand Not WithYour TaxReturn.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all information of which preparer has any knowledge.
Signature of general partner or limited liability company member Date
Date PTINPreparer's signaturePrint/Type preparer's nameCheck
self-employed
610651 11-16-16
Date oforganization
Principal placeof business
Principal businessactivity code number
Principal businessactivity
Functionalcurrency
Exchange rate(see instr.)
Attach to your tax return.| Information about Form 8865 and its separate instructions is at .
Filer's identifying number
A
B
C
D
E
F
G1 2(a)
2(b)
3
4 5 6 7 8a 8b
H
1 2
43
5
6
7
8
9
Yes No
a
b
Yes No
Yes No
both
do not
Yes No
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 8865
OMB No. 1545-1668
Form|
Information furnished for the foreign partnership's tax year, 2016, and ending ,beginning
Name of person filing this return
Filer's address (if you are not filing this form with your tax return)
1 2 3 4
Filer's share of liabilities: Nonrecourse $
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Qualified nonrecourse financing $ Other $
Name
Address
EIN
Check if any excepted specified foreign financial assets are reported on this form (see instructions) ��������������������������
Information about certain other partners (see instructions)
Name and address of foreign partnership EIN (if any)
Reference ID number
Country under whose laws organized
Provide the following information for the foreign partnership's tax year:
Name, address, and identifying number of agent (if any) in the United States Check if the foreign partnership must file:
Form 1042 Form 8804 Form 1065 or 1065-B
Service Center where Form 1065 or 1065-B is filed:
Name and address of foreign partnership's agent in country of organization, if any
Were any special allocations made by the foreign partnership?
Enter the no. of Forms 8858, Info Return of U.S. Persons With Respect To Foreign Disregarded Entities, attached to this return
~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
|~ ~~~~~~~~~~~~~
How is this partnership classified under the law of the country in which it is organized?
Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that is a separate
unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If "No," skip question 8b.
If "Yes," does the separate unit or combined separate unit have a dual consolidated loss as defined in Reg. 1.1503(d)-1(b)(5)(ii)?
~~~~~~~~~~~~~ | ~~~~~~~~~~~~~~~~~~
|
|
Does this partnership meet of the following requirements?¥ The partnership's total receipts for the tax year were less than $250,000 and¥ The value of the partnership's total assets at the end of the tax year was less than $1 million.If "Yes," complete Schedules L, M-1, and M-2.
~~~~~~~~~~~~ |
|Firm's name Firm's EIN |
|Firm's address Phone no.
Form (2016)LHA
www.irs.gov/form8865
Return of U.S. Persons With Respect toCertain Foreign Partnerships
118
Paid PreparerUse Only
88652016
pmo
==
JAN 1 DEC 31 2016
25-1086799CLAUDE WORTHINGTON BENEDUM FOUNDATION
XJAN 1 2016 DEC 31 2016
98-1044657AXIOM ASIA PRIVATE CAPITAL FUND III, LPC/O CODAN TRUST COMPANY (CAYMAN) LIMITEDCRICKET SQ, HUTCHINS DR, PO BOX 2681 GTGRAND CAYMAN, CAYMAN ISLANDS CAYMAN ISLANDS
10/05/2012CAYMAN ISLANDS 523900 INVESTMENTS US DOLLARS
X
OGDEN, UT
AXIOM ASIA PRIVATE CAPITAL ASSOC III STATE STREET FUND SVCS (HK) LIMITEDCRICKET SQ, HUTCHINS DR POB 2681 GT 68/F, 8 FINANCE STREETGRAND CAYMAN, CAYMAN ISLANDS KY1-111 CENTRAL HONG KONG
X
EXEMPTED LP
X
MICHAEL M. COMSTOCK P00474378SISTERSON & CO. LLP 25-1467156310 GRANT STREET, SUITE 2100
PITTSBURGH, PA 412-281-2025
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 33
(see
inst
ruct
ions
for l
imita
tions
)
Check ifforeignperson
Check ifdirect
partnerName Address Identifying number (if any)
Check ifforeignperson
Name Address Identifying number (if any)
Check ifforeignpartner-
ship
EIN(if any)
Total ordinaryincome or lossName Address
610652 11-16-16
2
Schedule A Constructive Ownership of Partnership Interest. b,
a b
Schedule A-1 Certain Partners of Foreign Partnership
Yes No
Schedule A-2 Affiliation Schedule.
Schedule B Income Statement - Trade or Business Income
Caution: only
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
a
b
1a
1b 1c
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16c
17
18
19
20
21
22
Total income (loss).
a
b
Do not
16a
16b
Total deductions.
Ordinary business income (loss)
8865
Inc
om
eD
ed
uc
tio
ns
Form 8865 (2016) Page
Check the boxes that apply to the filer. If you check box enter the name,
address, and U.S. taxpayer identifying number (if any) of the person(s) whose interest you constructively own. See instructions.
Owns a direct interest Owns a constructive interest
(see instructions)
Does the partnership have any other foreign person as a direct partner? ����������������������������
List all partnerships (foreign or domestic) in which the foreign partnership owns a direct interest or
indirectly owns a 10% interest.
Include trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
Gross receipts or sales
Less returns and allowances
Cost of goods sold
Gross profit. Subtract line 2 from line 1c
~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
Net farm profit (loss) (attach Schedule F (Form 1040))
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)
Other income (loss) (attach statement)
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Combine lines 3 through 7 ��������������������������������
Salaries and wages (other than to partners) (less employment credits)
Guaranteed payments to partners
Repairs and maintenance
Bad debts
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Rent
Taxes and licenses
Interest
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
�������������������������������������������������
Depreciation (if required, attach Form 4562)
Less depreciation reported elsewhere on return
Depletion ( deduct oil and gas depletion.)
Retirement plans, etc.
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Employee benefit programs
Other deductions (attach statement)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Add the amounts shown in the far right column for lines 9 through 20 ��������������
from trade or business activities. Subtract line 21 from line 8 �����������
Form (2016)
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
X
STATEMENT 22
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 34
Department of the Treasury
Internal Revenue Service
(a)Date oftransfer
(b)Number of
itemstransferred
(c)Fair market
value on dateof transfer
(d)Cost or other
basis
(e)Section 704(c)
allocationmethod
(f)Gain
recognized ontransfer
(g)Percentage interestin partnership after
transfer
Type ofproperty
(a)Type ofproperty
(b)Date oforiginaltransfer
(c)Date of
disposition
(d)Manner ofdisposition
(e)Gain
recognized bypartnership
(f)Depreciation
recapturerecognized
by partnership
(g)Gain allocated
to partner
(h)Depreciation
recapture allocatedto partner
610661 11-16-16
Attach to Form 8865. See Instructions for Form 8865.Information about Schedule O (Form 8865) and its separate instructions is at
Filer's identifying number
EIN (if any) Reference ID number (see instr)
Part I Transfers Reportable Under Section 6038B
Supplemental Information Required To Be Reported
Part II Dispositions Reportable Under Section 6038B
Part III Yes No
For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Schedule O (Form 8865) 2016
OMB No. 1545-1668
| |
Name of transferor
Name of foreign partnership
Cash
Stock, notesreceivableand payable,and othersecurities
Inventory
Tangiblepropertyused in tradeor business
Intangibleproperty
Otherproperty
(see instructions):
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or section 904(f)(5)(F)? ��� |
LHA
www.irs.gov/form8865.
SCHEDULE O(Form 8865) (under section 6038B)
Transfer of Property to a Foreign Partnership
2016
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799AXIOM ASIA PRIVATE CAPITAL FUND IC/O CODAN TRUST COMPANY (CAYMAN) 98-1044657
210,000. 0.1695
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 35
if
Department of the Treasury
Internal Revenue ServiceAttachmentSequence No.
Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
Filer's tax yearbeginning , , and ending ,
(4) Check applicable box(es)(1) Name (2) Address (3) Identifying number
Category 1 Category 2 Constructive owner
Name and address of person(s) with custody of the books and records of the foreignpartnership, and the location of such books and records, if different
Sign HereOnly If YouAre FilingThis FormSeparatelyand Not WithYour TaxReturn.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all information of which preparer has any knowledge.
Signature of general partner or limited liability company member Date
Date PTINPreparer's signaturePrint/Type preparer's nameCheck
self-employed
610651 11-16-16
Date oforganization
Principal placeof business
Principal businessactivity code number
Principal businessactivity
Functionalcurrency
Exchange rate(see instr.)
Attach to your tax return.| Information about Form 8865 and its separate instructions is at .
Filer's identifying number
A
B
C
D
E
F
G1 2(a)
2(b)
3
4 5 6 7 8a 8b
H
1 2
43
5
6
7
8
9
Yes No
a
b
Yes No
Yes No
both
do not
Yes No
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 8865
OMB No. 1545-1668
Form|
Information furnished for the foreign partnership's tax year, 2016, and ending ,beginning
Name of person filing this return
Filer's address (if you are not filing this form with your tax return)
1 2 3 4
Filer's share of liabilities: Nonrecourse $
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Qualified nonrecourse financing $ Other $
Name
Address
EIN
Check if any excepted specified foreign financial assets are reported on this form (see instructions) ��������������������������
Information about certain other partners (see instructions)
Name and address of foreign partnership EIN (if any)
Reference ID number
Country under whose laws organized
Provide the following information for the foreign partnership's tax year:
Name, address, and identifying number of agent (if any) in the United States Check if the foreign partnership must file:
Form 1042 Form 8804 Form 1065 or 1065-B
Service Center where Form 1065 or 1065-B is filed:
Name and address of foreign partnership's agent in country of organization, if any
Were any special allocations made by the foreign partnership?
Enter the no. of Forms 8858, Info Return of U.S. Persons With Respect To Foreign Disregarded Entities, attached to this return
~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
|~ ~~~~~~~~~~~~~
How is this partnership classified under the law of the country in which it is organized?
Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that is a separate
unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If "No," skip question 8b.
If "Yes," does the separate unit or combined separate unit have a dual consolidated loss as defined in Reg. 1.1503(d)-1(b)(5)(ii)?
~~~~~~~~~~~~~ | ~~~~~~~~~~~~~~~~~~
|
|
Does this partnership meet of the following requirements?¥ The partnership's total receipts for the tax year were less than $250,000 and¥ The value of the partnership's total assets at the end of the tax year was less than $1 million.If "Yes," complete Schedules L, M-1, and M-2.
~~~~~~~~~~~~ |
|Firm's name Firm's EIN |
|Firm's address Phone no.
Form (2016)LHA
www.irs.gov/form8865
Return of U.S. Persons With Respect toCertain Foreign Partnerships
118
Paid PreparerUse Only
88652016
pmo
==
JAN 1 DEC 31 2016
25-1086799CLAUDE WORTHINGTON BENEDUM FOUNDATION
XJAN 1 2016 DEC 31 2016
98-1090087KEYHAVEN SECONDARIES FUND I LP
1 MAPLE PLACELONDON, UNITED KINGDOM W1T 4BB UNITED KINGDOM
12/14/2011UNITED KINGDOM 523900 INVESTMENTS EURO .939990
X
E-FILE
SAME AS G1 SAME AS G1
X
LIMITED PTRSHP
X
MICHAEL M. COMSTOCK P00474378SISTERSON & CO. LLP 25-1467156310 GRANT STREET, SUITE 2100
PITTSBURGH, PA 412-281-2025
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 36
(see
inst
ruct
ions
for l
imita
tions
)
Check ifforeignperson
Check ifdirect
partnerName Address Identifying number (if any)
Check ifforeignperson
Name Address Identifying number (if any)
Check ifforeignpartner-
ship
EIN(if any)
Total ordinaryincome or lossName Address
610652 11-16-16
2
Schedule A Constructive Ownership of Partnership Interest. b,
a b
Schedule A-1 Certain Partners of Foreign Partnership
Yes No
Schedule A-2 Affiliation Schedule.
Schedule B Income Statement - Trade or Business Income
Caution: only
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
a
b
1a
1b 1c
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16c
17
18
19
20
21
22
Total income (loss).
a
b
Do not
16a
16b
Total deductions.
Ordinary business income (loss)
8865
Inc
om
eD
ed
uc
tio
ns
Form 8865 (2016) Page
Check the boxes that apply to the filer. If you check box enter the name,
address, and U.S. taxpayer identifying number (if any) of the person(s) whose interest you constructively own. See instructions.
Owns a direct interest Owns a constructive interest
(see instructions)
Does the partnership have any other foreign person as a direct partner? ����������������������������
List all partnerships (foreign or domestic) in which the foreign partnership owns a direct interest or
indirectly owns a 10% interest.
Include trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
Gross receipts or sales
Less returns and allowances
Cost of goods sold
Gross profit. Subtract line 2 from line 1c
~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
Net farm profit (loss) (attach Schedule F (Form 1040))
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)
Other income (loss) (attach statement)
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Combine lines 3 through 7 ��������������������������������
Salaries and wages (other than to partners) (less employment credits)
Guaranteed payments to partners
Repairs and maintenance
Bad debts
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Rent
Taxes and licenses
Interest
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
�������������������������������������������������
Depreciation (if required, attach Form 4562)
Less depreciation reported elsewhere on return
Depletion ( deduct oil and gas depletion.)
Retirement plans, etc.
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Employee benefit programs
Other deductions (attach statement)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Add the amounts shown in the far right column for lines 9 through 20 ��������������
from trade or business activities. Subtract line 21 from line 8 �����������
Form (2016)
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
X
JP MORGAN CHASE BANK NA 100 N RIVERSIDE 13-6058820CHICAGO, IL 60606
STATEMENT 23
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 37
Department of the Treasury
Internal Revenue Service
(a)Date oftransfer
(b)Number of
itemstransferred
(c)Fair market
value on dateof transfer
(d)Cost or other
basis
(e)Section 704(c)
allocationmethod
(f)Gain
recognized ontransfer
(g)Percentage interestin partnership after
transfer
Type ofproperty
(a)Type ofproperty
(b)Date oforiginaltransfer
(c)Date of
disposition
(d)Manner ofdisposition
(e)Gain
recognized bypartnership
(f)Depreciation
recapturerecognized
by partnership
(g)Gain allocated
to partner
(h)Depreciation
recapture allocatedto partner
610661 11-16-16
Attach to Form 8865. See Instructions for Form 8865.Information about Schedule O (Form 8865) and its separate instructions is at
Filer's identifying number
EIN (if any) Reference ID number (see instr)
Part I Transfers Reportable Under Section 6038B
Supplemental Information Required To Be Reported
Part II Dispositions Reportable Under Section 6038B
Part III Yes No
For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Schedule O (Form 8865) 2016
OMB No. 1545-1668
| |
Name of transferor
Name of foreign partnership
Cash
Stock, notesreceivableand payable,and othersecurities
Inventory
Tangiblepropertyused in tradeor business
Intangibleproperty
Otherproperty
(see instructions):
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or section 904(f)(5)(F)? ��� |
LHA
www.irs.gov/form8865.
SCHEDULE O(Form 8865) (under section 6038B)
Transfer of Property to a Foreign Partnership
2016
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799KEYHAVEN SECONDARIES FUND I LP
98-1090087
169,889. 0.01007
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 38
if
Department of the Treasury
Internal Revenue ServiceAttachmentSequence No.
Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
Filer's tax yearbeginning , , and ending ,
(4) Check applicable box(es)(1) Name (2) Address (3) Identifying number
Category 1 Category 2 Constructive owner
Name and address of person(s) with custody of the books and records of the foreignpartnership, and the location of such books and records, if different
Sign HereOnly If YouAre FilingThis FormSeparatelyand Not WithYour TaxReturn.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all information of which preparer has any knowledge.
Signature of general partner or limited liability company member Date
Date PTINPreparer's signaturePrint/Type preparer's nameCheck
self-employed
610651 11-16-16
Date oforganization
Principal placeof business
Principal businessactivity code number
Principal businessactivity
Functionalcurrency
Exchange rate(see instr.)
Attach to your tax return.| Information about Form 8865 and its separate instructions is at .
Filer's identifying number
A
B
C
D
E
F
G1 2(a)
2(b)
3
4 5 6 7 8a 8b
H
1 2
43
5
6
7
8
9
Yes No
a
b
Yes No
Yes No
both
do not
Yes No
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 8865
OMB No. 1545-1668
Form|
Information furnished for the foreign partnership's tax year, 2016, and ending ,beginning
Name of person filing this return
Filer's address (if you are not filing this form with your tax return)
1 2 3 4
Filer's share of liabilities: Nonrecourse $
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Qualified nonrecourse financing $ Other $
Name
Address
EIN
Check if any excepted specified foreign financial assets are reported on this form (see instructions) ��������������������������
Information about certain other partners (see instructions)
Name and address of foreign partnership EIN (if any)
Reference ID number
Country under whose laws organized
Provide the following information for the foreign partnership's tax year:
Name, address, and identifying number of agent (if any) in the United States Check if the foreign partnership must file:
Form 1042 Form 8804 Form 1065 or 1065-B
Service Center where Form 1065 or 1065-B is filed:
Name and address of foreign partnership's agent in country of organization, if any
Were any special allocations made by the foreign partnership?
Enter the no. of Forms 8858, Info Return of U.S. Persons With Respect To Foreign Disregarded Entities, attached to this return
~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
|~ ~~~~~~~~~~~~~
How is this partnership classified under the law of the country in which it is organized?
Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that is a separate
unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If "No," skip question 8b.
If "Yes," does the separate unit or combined separate unit have a dual consolidated loss as defined in Reg. 1.1503(d)-1(b)(5)(ii)?
~~~~~~~~~~~~~ | ~~~~~~~~~~~~~~~~~~
|
|
Does this partnership meet of the following requirements?¥ The partnership's total receipts for the tax year were less than $250,000 and¥ The value of the partnership's total assets at the end of the tax year was less than $1 million.If "Yes," complete Schedules L, M-1, and M-2.
~~~~~~~~~~~~ |
|Firm's name Firm's EIN |
|Firm's address Phone no.
Form (2016)LHA
www.irs.gov/form8865
Return of U.S. Persons With Respect toCertain Foreign Partnerships
118
Paid PreparerUse Only
88652016
pmo
==
JAN 1 DEC 31 2016
25-1086799CLAUDE WORTHINGTON BENEDUM FOUNDATION
XJAN 1 2016 DEC 31 2016
98-1179527OAKTREE OPPORTUNITIES FUND X, LP
333 SOUTH GRAND AVENUE, 28TH FLLOS ANGELES, CA 90071 CAYMAN ISLANDS
06/09/2014CAYMAN ISLANDS 523900 INVESTMENTS US DOLLARS
OAKTREE CAPITAL MANAGEMENT LP X333 GRAND AVENUE, 28TH FLLOS ANGELES, CA 90071 OGDEN, UT
WALKERS CORPORATE SERVICES LIMITED OAKTREE CAPITAL MANAGEMENT LPWALKER HSE, 87 MARY STREET 333 GRAND AVENUE, 28TH FLGEORGE TOWN, GRAND CAYMAN, CAYMAN IS LOS ANGELES, CA 90071
X
EXEMPTED LP
X
MICHAEL M. COMSTOCK P00474378SISTERSON & CO. LLP 25-1467156310 GRANT STREET, SUITE 2100
PITTSBURGH, PA 412-281-2025
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 39
(see
inst
ruct
ions
for l
imita
tions
)
Check ifforeignperson
Check ifdirect
partnerName Address Identifying number (if any)
Check ifforeignperson
Name Address Identifying number (if any)
Check ifforeignpartner-
ship
EIN(if any)
Total ordinaryincome or lossName Address
610652 11-16-16
2
Schedule A Constructive Ownership of Partnership Interest. b,
a b
Schedule A-1 Certain Partners of Foreign Partnership
Yes No
Schedule A-2 Affiliation Schedule.
Schedule B Income Statement - Trade or Business Income
Caution: only
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
a
b
1a
1b 1c
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16c
17
18
19
20
21
22
Total income (loss).
a
b
Do not
16a
16b
Total deductions.
Ordinary business income (loss)
8865
Inc
om
eD
ed
uc
tio
ns
Form 8865 (2016) Page
Check the boxes that apply to the filer. If you check box enter the name,
address, and U.S. taxpayer identifying number (if any) of the person(s) whose interest you constructively own. See instructions.
Owns a direct interest Owns a constructive interest
(see instructions)
Does the partnership have any other foreign person as a direct partner? ����������������������������
List all partnerships (foreign or domestic) in which the foreign partnership owns a direct interest or
indirectly owns a 10% interest.
Include trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
Gross receipts or sales
Less returns and allowances
Cost of goods sold
Gross profit. Subtract line 2 from line 1c
~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
Net farm profit (loss) (attach Schedule F (Form 1040))
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)
Other income (loss) (attach statement)
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Combine lines 3 through 7 ��������������������������������
Salaries and wages (other than to partners) (less employment credits)
Guaranteed payments to partners
Repairs and maintenance
Bad debts
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Rent
Taxes and licenses
Interest
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
�������������������������������������������������
Depreciation (if required, attach Form 4562)
Less depreciation reported elsewhere on return
Depletion ( deduct oil and gas depletion.)
Retirement plans, etc.
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Employee benefit programs
Other deductions (attach statement)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Add the amounts shown in the far right column for lines 9 through 20 ��������������
from trade or business activities. Subtract line 21 from line 8 �����������
Form (2016)
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
X
STATEMENT 24
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 40
Department of the Treasury
Internal Revenue Service
(a)Date oftransfer
(b)Number of
itemstransferred
(c)Fair market
value on dateof transfer
(d)Cost or other
basis
(e)Section 704(c)
allocationmethod
(f)Gain
recognized ontransfer
(g)Percentage interestin partnership after
transfer
Type ofproperty
(a)Type ofproperty
(b)Date oforiginaltransfer
(c)Date of
disposition
(d)Manner ofdisposition
(e)Gain
recognized bypartnership
(f)Depreciation
recapturerecognized
by partnership
(g)Gain allocated
to partner
(h)Depreciation
recapture allocatedto partner
610661 11-16-16
Attach to Form 8865. See Instructions for Form 8865.Information about Schedule O (Form 8865) and its separate instructions is at
Filer's identifying number
EIN (if any) Reference ID number (see instr)
Part I Transfers Reportable Under Section 6038B
Supplemental Information Required To Be Reported
Part II Dispositions Reportable Under Section 6038B
Part III Yes No
For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Schedule O (Form 8865) 2016
OMB No. 1545-1668
| |
Name of transferor
Name of foreign partnership
Cash
Stock, notesreceivableand payable,and othersecurities
Inventory
Tangiblepropertyused in tradeor business
Intangibleproperty
Otherproperty
(see instructions):
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or section 904(f)(5)(F)? ��� |
LHA
www.irs.gov/form8865.
SCHEDULE O(Form 8865) (under section 6038B)
Transfer of Property to a Foreign Partnership
2016
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799OAKTREE OPPORTUNITIES FUND X, LP
98-1179527
200,414. 0.0368
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 41
if
Department of the Treasury
Internal Revenue ServiceAttachmentSequence No.
Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
Filer's tax yearbeginning , , and ending ,
(4) Check applicable box(es)(1) Name (2) Address (3) Identifying number
Category 1 Category 2 Constructive owner
Name and address of person(s) with custody of the books and records of the foreignpartnership, and the location of such books and records, if different
Sign HereOnly If YouAre FilingThis FormSeparatelyand Not WithYour TaxReturn.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all information of which preparer has any knowledge.
Signature of general partner or limited liability company member Date
Date PTINPreparer's signaturePrint/Type preparer's nameCheck
self-employed
610651 11-16-16
Date oforganization
Principal placeof business
Principal businessactivity code number
Principal businessactivity
Functionalcurrency
Exchange rate(see instr.)
Attach to your tax return.| Information about Form 8865 and its separate instructions is at .
Filer's identifying number
A
B
C
D
E
F
G1 2(a)
2(b)
3
4 5 6 7 8a 8b
H
1 2
43
5
6
7
8
9
Yes No
a
b
Yes No
Yes No
both
do not
Yes No
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 8865
OMB No. 1545-1668
Form|
Information furnished for the foreign partnership's tax year, 2016, and ending ,beginning
Name of person filing this return
Filer's address (if you are not filing this form with your tax return)
1 2 3 4
Filer's share of liabilities: Nonrecourse $
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Qualified nonrecourse financing $ Other $
Name
Address
EIN
Check if any excepted specified foreign financial assets are reported on this form (see instructions) ��������������������������
Information about certain other partners (see instructions)
Name and address of foreign partnership EIN (if any)
Reference ID number
Country under whose laws organized
Provide the following information for the foreign partnership's tax year:
Name, address, and identifying number of agent (if any) in the United States Check if the foreign partnership must file:
Form 1042 Form 8804 Form 1065 or 1065-B
Service Center where Form 1065 or 1065-B is filed:
Name and address of foreign partnership's agent in country of organization, if any
Were any special allocations made by the foreign partnership?
Enter the no. of Forms 8858, Info Return of U.S. Persons With Respect To Foreign Disregarded Entities, attached to this return
~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
|~ ~~~~~~~~~~~~~
How is this partnership classified under the law of the country in which it is organized?
Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that is a separate
unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If "No," skip question 8b.
If "Yes," does the separate unit or combined separate unit have a dual consolidated loss as defined in Reg. 1.1503(d)-1(b)(5)(ii)?
~~~~~~~~~~~~~ | ~~~~~~~~~~~~~~~~~~
|
|
Does this partnership meet of the following requirements?¥ The partnership's total receipts for the tax year were less than $250,000 and¥ The value of the partnership's total assets at the end of the tax year was less than $1 million.If "Yes," complete Schedules L, M-1, and M-2.
~~~~~~~~~~~~ |
|Firm's name Firm's EIN |
|Firm's address Phone no.
Form (2016)LHA
www.irs.gov/form8865
Return of U.S. Persons With Respect toCertain Foreign Partnerships
118
Paid PreparerUse Only
88652016
pmo
==
JAN 1 DEC 31 2016
25-1086799CLAUDE WORTHINGTON BENEDUM FOUNDATION
XJAN 1 2016 DEC 31 2016
98-1011344WLR RECOVERY FUND V DSS AIV, LPC/O WL ROSS & CO LLC1166 AVENUE OF THE AMERICAS, 25TH FLNEW YORK, NY 10036 CAYMAN ISLANDS
07/21/2011CAYMAN ISLANDS 523900 INVESTMENTS US DOLLARS
X
E-FILE
X
PARTNERSHIP
X
MICHAEL M. COMSTOCK P00474378SISTERSON & CO. LLP 25-1467156310 GRANT STREET, SUITE 2100
PITTSBURGH, PA 412-281-2025
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 42
(see
inst
ruct
ions
for l
imita
tions
)
Check ifforeignperson
Check ifdirect
partnerName Address Identifying number (if any)
Check ifforeignperson
Name Address Identifying number (if any)
Check ifforeignpartner-
ship
EIN(if any)
Total ordinaryincome or lossName Address
610652 11-16-16
2
Schedule A Constructive Ownership of Partnership Interest. b,
a b
Schedule A-1 Certain Partners of Foreign Partnership
Yes No
Schedule A-2 Affiliation Schedule.
Schedule B Income Statement - Trade or Business Income
Caution: only
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
a
b
1a
1b 1c
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16c
17
18
19
20
21
22
Total income (loss).
a
b
Do not
16a
16b
Total deductions.
Ordinary business income (loss)
8865
Inc
om
eD
ed
uc
tio
ns
Form 8865 (2016) Page
Check the boxes that apply to the filer. If you check box enter the name,
address, and U.S. taxpayer identifying number (if any) of the person(s) whose interest you constructively own. See instructions.
Owns a direct interest Owns a constructive interest
(see instructions)
Does the partnership have any other foreign person as a direct partner? ����������������������������
List all partnerships (foreign or domestic) in which the foreign partnership owns a direct interest or
indirectly owns a 10% interest.
Include trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
Gross receipts or sales
Less returns and allowances
Cost of goods sold
Gross profit. Subtract line 2 from line 1c
~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
Net farm profit (loss) (attach Schedule F (Form 1040))
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)
Other income (loss) (attach statement)
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Combine lines 3 through 7 ��������������������������������
Salaries and wages (other than to partners) (less employment credits)
Guaranteed payments to partners
Repairs and maintenance
Bad debts
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Rent
Taxes and licenses
Interest
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
�������������������������������������������������
Depreciation (if required, attach Form 4562)
Less depreciation reported elsewhere on return
Depletion ( deduct oil and gas depletion.)
Retirement plans, etc.
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Employee benefit programs
Other deductions (attach statement)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Add the amounts shown in the far right column for lines 9 through 20 ��������������
from trade or business activities. Subtract line 21 from line 8 �����������
Form (2016)
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
X
STATEMENT 25
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 43
Department of the Treasury
Internal Revenue Service
(a)Date oftransfer
(b)Number of
itemstransferred
(c)Fair market
value on dateof transfer
(d)Cost or other
basis
(e)Section 704(c)
allocationmethod
(f)Gain
recognized ontransfer
(g)Percentage interestin partnership after
transfer
Type ofproperty
(a)Type ofproperty
(b)Date oforiginaltransfer
(c)Date of
disposition
(d)Manner ofdisposition
(e)Gain
recognized bypartnership
(f)Depreciation
recapturerecognized
by partnership
(g)Gain allocated
to partner
(h)Depreciation
recapture allocatedto partner
610661 11-16-16
Attach to Form 8865. See Instructions for Form 8865.Information about Schedule O (Form 8865) and its separate instructions is at
Filer's identifying number
EIN (if any) Reference ID number (see instr)
Part I Transfers Reportable Under Section 6038B
Supplemental Information Required To Be Reported
Part II Dispositions Reportable Under Section 6038B
Part III Yes No
For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Schedule O (Form 8865) 2016
OMB No. 1545-1668
| |
Name of transferor
Name of foreign partnership
Cash
Stock, notesreceivableand payable,and othersecurities
Inventory
Tangiblepropertyused in tradeor business
Intangibleproperty
Otherproperty
(see instructions):
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or section 904(f)(5)(F)? ��� |
LHA
www.irs.gov/form8865.
SCHEDULE O(Form 8865) (under section 6038B)
Transfer of Property to a Foreign Partnership
2016
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799WLR RECOVERY FUND V DSS AIV, LPC/O WL ROSS & CO LLC 98-1011344
138,961. 0.31
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 44
if
Department of the Treasury
Internal Revenue ServiceAttachmentSequence No.
Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
Filer's tax yearbeginning , , and ending ,
(4) Check applicable box(es)(1) Name (2) Address (3) Identifying number
Category 1 Category 2 Constructive owner
Name and address of person(s) with custody of the books and records of the foreignpartnership, and the location of such books and records, if different
Sign HereOnly If YouAre FilingThis FormSeparatelyand Not WithYour TaxReturn.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all information of which preparer has any knowledge.
Signature of general partner or limited liability company member Date
Date PTINPreparer's signaturePrint/Type preparer's nameCheck
self-employed
610651 11-16-16
Date oforganization
Principal placeof business
Principal businessactivity code number
Principal businessactivity
Functionalcurrency
Exchange rate(see instr.)
Attach to your tax return.| Information about Form 8865 and its separate instructions is at .
Filer's identifying number
A
B
C
D
E
F
G1 2(a)
2(b)
3
4 5 6 7 8a 8b
H
1 2
43
5
6
7
8
9
Yes No
a
b
Yes No
Yes No
both
do not
Yes No
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 8865
OMB No. 1545-1668
Form|
Information furnished for the foreign partnership's tax year, 2016, and ending ,beginning
Name of person filing this return
Filer's address (if you are not filing this form with your tax return)
1 2 3 4
Filer's share of liabilities: Nonrecourse $
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Qualified nonrecourse financing $ Other $
Name
Address
EIN
Check if any excepted specified foreign financial assets are reported on this form (see instructions) ��������������������������
Information about certain other partners (see instructions)
Name and address of foreign partnership EIN (if any)
Reference ID number
Country under whose laws organized
Provide the following information for the foreign partnership's tax year:
Name, address, and identifying number of agent (if any) in the United States Check if the foreign partnership must file:
Form 1042 Form 8804 Form 1065 or 1065-B
Service Center where Form 1065 or 1065-B is filed:
Name and address of foreign partnership's agent in country of organization, if any
Were any special allocations made by the foreign partnership?
Enter the no. of Forms 8858, Info Return of U.S. Persons With Respect To Foreign Disregarded Entities, attached to this return
~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
|~ ~~~~~~~~~~~~~
How is this partnership classified under the law of the country in which it is organized?
Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that is a separate
unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If "No," skip question 8b.
If "Yes," does the separate unit or combined separate unit have a dual consolidated loss as defined in Reg. 1.1503(d)-1(b)(5)(ii)?
~~~~~~~~~~~~~ | ~~~~~~~~~~~~~~~~~~
|
|
Does this partnership meet of the following requirements?¥ The partnership's total receipts for the tax year were less than $250,000 and¥ The value of the partnership's total assets at the end of the tax year was less than $1 million.If "Yes," complete Schedules L, M-1, and M-2.
~~~~~~~~~~~~ |
|Firm's name Firm's EIN |
|Firm's address Phone no.
Form (2016)LHA
www.irs.gov/form8865
Return of U.S. Persons With Respect toCertain Foreign Partnerships
118
Paid PreparerUse Only
88652016
pmo
==
FEB 2 DEC 31 2016
25-1086799CLAUDE WORTHINGTON BENEDUM FOUNDATION
XJAN 1 2016 DEC 31 2016
98-1276355AXIOM ASIA IV, LPCOLLAS CRILL CORPORATE SERVICES LIMITEDWILLOW HOUSE, CRICKET SQUARE, PO BOX 709GRAND CAYMAN, CAYMAN ISLANDS CAYMAN ISLANDS
02/02/2016CAYMAN ISLANDS 523900 INVESTMENTS US DOLLARS
X
OGDEN, UT
MISSION CAPITAL GP IV LP STATE STREET FUND SVCS (HK) LIMITEDZEPHYR HSE, 122 MARY ST 68/F, 8 FINANCE STREETGRAND CAYMAN, CAYMAN ISLANDS KY1-110 CENTRAL HONG KONG
X
EXEMPTED LP
X
MICHAEL M. COMSTOCK P00474378SISTERSON & CO. LLP 25-1467156310 GRANT STREET, SUITE 2100
PITTSBURGH, PA 412-281-2025
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 45
(see
inst
ruct
ions
for l
imita
tions
)
Check ifforeignperson
Check ifdirect
partnerName Address Identifying number (if any)
Check ifforeignperson
Name Address Identifying number (if any)
Check ifforeignpartner-
ship
EIN(if any)
Total ordinaryincome or lossName Address
610652 11-16-16
2
Schedule A Constructive Ownership of Partnership Interest. b,
a b
Schedule A-1 Certain Partners of Foreign Partnership
Yes No
Schedule A-2 Affiliation Schedule.
Schedule B Income Statement - Trade or Business Income
Caution: only
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
a
b
1a
1b 1c
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16c
17
18
19
20
21
22
Total income (loss).
a
b
Do not
16a
16b
Total deductions.
Ordinary business income (loss)
8865
Inc
om
eD
ed
uc
tio
ns
Form 8865 (2016) Page
Check the boxes that apply to the filer. If you check box enter the name,
address, and U.S. taxpayer identifying number (if any) of the person(s) whose interest you constructively own. See instructions.
Owns a direct interest Owns a constructive interest
(see instructions)
Does the partnership have any other foreign person as a direct partner? ����������������������������
List all partnerships (foreign or domestic) in which the foreign partnership owns a direct interest or
indirectly owns a 10% interest.
Include trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
Gross receipts or sales
Less returns and allowances
Cost of goods sold
Gross profit. Subtract line 2 from line 1c
~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
Net farm profit (loss) (attach Schedule F (Form 1040))
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)
Other income (loss) (attach statement)
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Combine lines 3 through 7 ��������������������������������
Salaries and wages (other than to partners) (less employment credits)
Guaranteed payments to partners
Repairs and maintenance
Bad debts
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Rent
Taxes and licenses
Interest
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
�������������������������������������������������
Depreciation (if required, attach Form 4562)
Less depreciation reported elsewhere on return
Depletion ( deduct oil and gas depletion.)
Retirement plans, etc.
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Employee benefit programs
Other deductions (attach statement)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Add the amounts shown in the far right column for lines 9 through 20 ��������������
from trade or business activities. Subtract line 21 from line 8 �����������
Form (2016)
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
X
STATEMENT 26
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 46
Department of the Treasury
Internal Revenue Service
(a)Date oftransfer
(b)Number of
itemstransferred
(c)Fair market
value on dateof transfer
(d)Cost or other
basis
(e)Section 704(c)
allocationmethod
(f)Gain
recognized ontransfer
(g)Percentage interestin partnership after
transfer
Type ofproperty
(a)Type ofproperty
(b)Date oforiginaltransfer
(c)Date of
disposition
(d)Manner ofdisposition
(e)Gain
recognized bypartnership
(f)Depreciation
recapturerecognized
by partnership
(g)Gain allocated
to partner
(h)Depreciation
recapture allocatedto partner
610661 11-16-16
Attach to Form 8865. See Instructions for Form 8865.Information about Schedule O (Form 8865) and its separate instructions is at
Filer's identifying number
EIN (if any) Reference ID number (see instr)
Part I Transfers Reportable Under Section 6038B
Supplemental Information Required To Be Reported
Part II Dispositions Reportable Under Section 6038B
Part III Yes No
For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Schedule O (Form 8865) 2016
OMB No. 1545-1668
| |
Name of transferor
Name of foreign partnership
Cash
Stock, notesreceivableand payable,and othersecurities
Inventory
Tangiblepropertyused in tradeor business
Intangibleproperty
Otherproperty
(see instructions):
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or section 904(f)(5)(F)? ��� |
LHA
www.irs.gov/form8865.
SCHEDULE O(Form 8865) (under section 6038B)
Transfer of Property to a Foreign Partnership
2016
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799AXIOM ASIA IV, LPCOLLAS CRILL CORPORATE SERVICES L 98-1276355
233,224. 0.21
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 47
if
Department of the Treasury
Internal Revenue ServiceAttachmentSequence No.
Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
Filer's tax yearbeginning , , and ending ,
(4) Check applicable box(es)(1) Name (2) Address (3) Identifying number
Category 1 Category 2 Constructive owner
Name and address of person(s) with custody of the books and records of the foreignpartnership, and the location of such books and records, if different
Sign HereOnly If YouAre FilingThis FormSeparatelyand Not WithYour TaxReturn.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all information of which preparer has any knowledge.
Signature of general partner or limited liability company member Date
Date PTINPreparer's signaturePrint/Type preparer's nameCheck
self-employed
610651 11-16-16
Date oforganization
Principal placeof business
Principal businessactivity code number
Principal businessactivity
Functionalcurrency
Exchange rate(see instr.)
Attach to your tax return.| Information about Form 8865 and its separate instructions is at .
Filer's identifying number
A
B
C
D
E
F
G1 2(a)
2(b)
3
4 5 6 7 8a 8b
H
1 2
43
5
6
7
8
9
Yes No
a
b
Yes No
Yes No
both
do not
Yes No
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 8865
OMB No. 1545-1668
Form|
Information furnished for the foreign partnership's tax year, 2016, and ending ,beginning
Name of person filing this return
Filer's address (if you are not filing this form with your tax return)
1 2 3 4
Filer's share of liabilities: Nonrecourse $
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Qualified nonrecourse financing $ Other $
Name
Address
EIN
Check if any excepted specified foreign financial assets are reported on this form (see instructions) ��������������������������
Information about certain other partners (see instructions)
Name and address of foreign partnership EIN (if any)
Reference ID number
Country under whose laws organized
Provide the following information for the foreign partnership's tax year:
Name, address, and identifying number of agent (if any) in the United States Check if the foreign partnership must file:
Form 1042 Form 8804 Form 1065 or 1065-B
Service Center where Form 1065 or 1065-B is filed:
Name and address of foreign partnership's agent in country of organization, if any
Were any special allocations made by the foreign partnership?
Enter the no. of Forms 8858, Info Return of U.S. Persons With Respect To Foreign Disregarded Entities, attached to this return
~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
|~ ~~~~~~~~~~~~~
How is this partnership classified under the law of the country in which it is organized?
Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that is a separate
unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If "No," skip question 8b.
If "Yes," does the separate unit or combined separate unit have a dual consolidated loss as defined in Reg. 1.1503(d)-1(b)(5)(ii)?
~~~~~~~~~~~~~ | ~~~~~~~~~~~~~~~~~~
|
|
Does this partnership meet of the following requirements?¥ The partnership's total receipts for the tax year were less than $250,000 and¥ The value of the partnership's total assets at the end of the tax year was less than $1 million.If "Yes," complete Schedules L, M-1, and M-2.
~~~~~~~~~~~~ |
|Firm's name Firm's EIN |
|Firm's address Phone no.
Form (2016)LHA
www.irs.gov/form8865
Return of U.S. Persons With Respect toCertain Foreign Partnerships
118
Paid PreparerUse Only
88652016
pmo
==
DEC 22 DEC 31 2016
25-1086799CLAUDE WORTHINGTON BENEDUM FOUNDATION
XJAN 1 2016 DEC 31 2016
98-1342085WLR RECOVERY FUND III IAC AIV, LPC/O WL ROSS & CO LLC1166 AVENUE OF THE AMERICAS, 25TH FLNEW YORK, NY 10036 CAYMAN ISLANDS
12/22/2016CAYMAN ISLANDS 523900 INVESTMENTS US DOLLARS
X
E-FILE
X
PARTNERSHIP
X
MICHAEL M. COMSTOCK P00474378SISTERSON & CO. LLP 25-1467156310 GRANT STREET, SUITE 2100
PITTSBURGH, PA 412-281-2025
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 48
(see
inst
ruct
ions
for l
imita
tions
)
Check ifforeignperson
Check ifdirect
partnerName Address Identifying number (if any)
Check ifforeignperson
Name Address Identifying number (if any)
Check ifforeignpartner-
ship
EIN(if any)
Total ordinaryincome or lossName Address
610652 11-16-16
2
Schedule A Constructive Ownership of Partnership Interest. b,
a b
Schedule A-1 Certain Partners of Foreign Partnership
Yes No
Schedule A-2 Affiliation Schedule.
Schedule B Income Statement - Trade or Business Income
Caution: only
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
a
b
1a
1b 1c
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16c
17
18
19
20
21
22
Total income (loss).
a
b
Do not
16a
16b
Total deductions.
Ordinary business income (loss)
8865
Inc
om
eD
ed
uc
tio
ns
Form 8865 (2016) Page
Check the boxes that apply to the filer. If you check box enter the name,
address, and U.S. taxpayer identifying number (if any) of the person(s) whose interest you constructively own. See instructions.
Owns a direct interest Owns a constructive interest
(see instructions)
Does the partnership have any other foreign person as a direct partner? ����������������������������
List all partnerships (foreign or domestic) in which the foreign partnership owns a direct interest or
indirectly owns a 10% interest.
Include trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
Gross receipts or sales
Less returns and allowances
Cost of goods sold
Gross profit. Subtract line 2 from line 1c
~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
Net farm profit (loss) (attach Schedule F (Form 1040))
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)
Other income (loss) (attach statement)
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Combine lines 3 through 7 ��������������������������������
Salaries and wages (other than to partners) (less employment credits)
Guaranteed payments to partners
Repairs and maintenance
Bad debts
~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Rent
Taxes and licenses
Interest
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
�������������������������������������������������
Depreciation (if required, attach Form 4562)
Less depreciation reported elsewhere on return
Depletion ( deduct oil and gas depletion.)
Retirement plans, etc.
~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Employee benefit programs
Other deductions (attach statement)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Add the amounts shown in the far right column for lines 9 through 20 ��������������
from trade or business activities. Subtract line 21 from line 8 �����������
Form (2016)
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
X
INT'L AUTOMOTIVE COMPONENT 20-8316890
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 49
Department of the Treasury
Internal Revenue Service
(a)Date oftransfer
(b)Number of
itemstransferred
(c)Fair market
value on dateof transfer
(d)Cost or other
basis
(e)Section 704(c)
allocationmethod
(f)Gain
recognized ontransfer
(g)Percentage interestin partnership after
transfer
Type ofproperty
(a)Type ofproperty
(b)Date oforiginaltransfer
(c)Date of
disposition
(d)Manner ofdisposition
(e)Gain
recognized bypartnership
(f)Depreciation
recapturerecognized
by partnership
(g)Gain allocated
to partner
(h)Depreciation
recapture allocatedto partner
610661 11-16-16
Attach to Form 8865. See Instructions for Form 8865.Information about Schedule O (Form 8865) and its separate instructions is at
Filer's identifying number
EIN (if any) Reference ID number (see instr)
Part I Transfers Reportable Under Section 6038B
Supplemental Information Required To Be Reported
Part II Dispositions Reportable Under Section 6038B
Part III Yes No
For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Schedule O (Form 8865) 2016
OMB No. 1545-1668
| |
Name of transferor
Name of foreign partnership
Cash
Stock, notesreceivableand payable,and othersecurities
Inventory
Tangiblepropertyused in tradeor business
Intangibleproperty
Otherproperty
(see instructions):
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or section 904(f)(5)(F)? ��� |
LHA
www.irs.gov/form8865.
SCHEDULE O(Form 8865) (under section 6038B)
Transfer of Property to a Foreign Partnership
2016
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799WLR RECOVERY FUND III IAC AIV, LPC/O WL ROSS & CO LLC 98-1342085
12/22/16 156,916. 0.0877
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 50
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 8865 AFFILIATION SCHEDULE STATEMENT 22 _}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}
CKTOTAL IF
ORDINARY FOR-IDENTIFYING INCOME EIGN
NAME ADDRESS NUMBER OR (LOSS) P'SH}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} }}}}}}}}}} }}}}ANCHOR EQUITY PTRSFUND I
PO BOX 309, UGLAND HSE 98-1069005X
GRAND CAYMAN, CAYMAN ISLANCHINA CONSUMER CAPFUND II
2003A TWR 3 77 JIANGUO RD 98-1229680X
CHAOYANG DISTRICT, BEIJINGCID GREATER CHINACAP IV
190 ELGIN AVENUE 00-0000000X
GEORGE TOWN, GRAND CAYMAN,INDIA BUSINESS EXCELII-A
IFS CT BANK ST CYBERCITY 98-1015504X
EBENE, MAURITIUS 72201KAIWU WALDEN CAPITALLP
PO BOX 309, UGLAND HSE 98-1169198X
GRAND CAYMAN, CAYMAN ISLANMAGICAPITAL FUND(PARALLEL
HARBOUR PL 103 S CHURCH ST 00-0000000X
GRAND CAYMAN, CAYMAN ISLANSOUTHERN CAPITALFUND III
PO BOX 309, UGLAND HSE 98-1087919X
GRAND CAYMAN, CAYMAN ISLANASCENDENT CAP PTRS I 16/F JARDINE HSE 98-1019637 X
CENTRAL, HONG KONGCDH VENTURE PTRS III PO BOX 309, UGLAND HSE 98-1060764 X
GRAND CAYMAN, CAYMAN ISLANDCM VENTURES CHINAFUND
2420 SAND HILL ROAD 98-1119396X
MENLO PARK, CA 94025LIGHTSPEED CHINAPTRS II
PO BOX 309, UGLAND HSE 98-1179662X
GRAND CAYMAN, CAYMAN ISLANNEXT CAPITAL III LVL 30/31 25 BLIGH ST 00-0000000 X
SYDNEY, AUSTRALIA NEW 2000CITIC CAP CHINA(SKIPPER)
28TH FL, 1 TIM MEI AVE 00-0000000X
CENTRAL, HONG KONGRAISSON CAPITAL 190 ELGIN AVENUE 98-1147193 X
GEORGE TOWN, GRAND CAYMAN,ASCENDENT CAP PTRSII
16/F JARDINE HSE 98-1247526X
CENTRAL, HONG KONGCID GREATER CHINACAP V
190 ELGIN AVENUE 00-0000000X
GEORGE TOWN, GRAND CAYMAN,KALAARI CAPITAL PTRSIII
IFS CT BANK ST CYBERCITY 98-1242375X
EBENE, MAURITIUS 72201
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
STATEMENT(S) 2215481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1
51
MEKONG ENTERPRISEFUND III
27 HOSPITAL ROAD 00-0000000X
GEORGE TOWN, GRAND CAYMAN,LYFE CAPITAL FUND LP SUITE 1804 1468 NAN JING 98-1257429 X
SHANGHAI, CHINAADVANTECH CAPITAL 190 ELGIN AVENUE 98-1263129 X
GRAND CAYMAN, CAYMAN ISLANREDVIEW CAPITAL LP 190 ELGIN AVENUE 98-1263811 X
GRAND CAYMAN, CAYMAN ISLANMAGICAPITAL FUND II HARBOUR PL 103 S CHURCH ST 00-0000000 X
GRAND CAYMAN, CAYMAN ISLANBANYAN PARTNERS FUNDI
STE 1109, 11/F 3 GARDEN RD 00-0000000X
CENTRAL, HONG KONGBANYAN PARTNERS FUNDII
STE 1109, 11/F 3 GARDEN RD 00-0000000X
CENTRAL, HONG KONGSEABRIGHT II LTD 9TH FL, 52 CYBERCITY 98-1257013 X
EBENE, MAURITIUSJAPAN IRELAND INVPTRS-S
CUSTOM HOUSE PLAZA BL 6 98-1069868X
DUBLIN, UNITED KINGDOMGLOBIS FUND V LP PO BOX 309, UGLAND HSE 98-1349437 X
GRAND CAYMAN, CAYMAN ISLANBANYAN INVEST MGMTCO LTD
STE 1109, 11/F 3 GARDEN RD 98-1225434X
CENTRAL, HONG KONGBANYAN CAPITALHOLDING CO
STE 1109, 11/F 3 GARDEN RD 98-1225595X
CENTRAL, HONG KONG
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 8865 AFFILIATION SCHEDULE STATEMENT 23 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}
CKTOTAL IF
ORDINARY FOR-IDENTIFYING INCOME EIGN
NAME ADDRESS NUMBER OR (LOSS) P'SH}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} }}}}}}}}}} }}}}KSF I MASTER LP 1 MAPLE PLACE 98-1090028 X
LONDON, UNITED KINGDOM W1TALCHEMY PLAN (MAPLE)LP
TRAFALGAR CT, LES BANQUES 98-0458959X
ST PETER PORT, GUERNSEY GYKEYHAVEN GROWTH PTRSII
1 MAPLE PLACE 98-1204603X
LONDON, UNITED KINGDOM W1T
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}
STATEMENT(S) 22,2315481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1
52
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~FORM 8865 AFFILIATION SCHEDULE STATEMENT 24 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}
CKTOTAL IF
ORDINARY FOR-IDENTIFYING INCOME EIGN
NAME ADDRESS NUMBER OR (LOSS) P'SH}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} }}}}}}}}}} }}}}OAKTREE OPP FUND XCAYMAN
190 ELGIN AVENUE 98-1221685X
GEORGE TOWN, GRAND CAYMAN,OAKTREE OPP FUND X(DE)
333 S GRAND AVE, 28TH FL 47-3322963
LOS ANGELES, CA 90071OCM LUXEMBOURGALISIO TOPC
26A BOULEVARD ROYAL 98-1272334X
LUXEMBOURG L-2449OAKTREE OPPS XHOLDCO LTD
27 HOSPITAL ROAD 98-1231536X
GEORGE TOWN, GRAND CAYMAN,OCM PROSAFE HOLDINGSLLC
333 S GRAND AVE, 28TH FL 81-1103018
LOS ANGELES, CA 90071OAKTREE OPPS X(CAYMAN) 1
27 HOSPITAL ROAD 98-1139693X
GEORGE TOWN, GRAND CAYMAN,
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 8865 AFFILIATION SCHEDULE STATEMENT 25 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}
CKTOTAL IF
ORDINARY FOR-IDENTIFYING INCOME EIGN
NAME ADDRESS NUMBER OR (LOSS) P'SH}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} }}}}}}}}}} }}}}WLR/TRF SHIPPING CLIFTON HSE, 75 FORT ST 98-1207383 X
GRAND CAYMAN, CAYMAN ISLANTRF/SOLUS JV LLC AJELTAKE RD 66-0819733 X
MAJURO, MH 93960NT SUEZ HOLDCO LLC AJELTAKE RD 98-1200087 X
MAJURO, OTHER COUNTRY MH 9SWS VLCC JV LLC 98-1257141 X
WLR/TRF SHIPPING II CLIFTON HSE, 75 FORT ST 98-1201938 XGRAND CAYMAN, CAYMAN ISLAN
SWS VLCC GP LLC 98-1256292 X
TRF/SOLUS GP LLC 66-0822000
NT SUEZ GP LLC 98-1199880 X
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}
STATEMENT(S) 24,2515481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1
53
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 8865 AFFILIATION SCHEDULE STATEMENT 26 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}
}} CKTOTAL IF
ORDINARY FOR-IDENTIFYING INCOME EIGN
NAME ADDRESS NUMBER OR (LOSS) P'SH}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} }}}}}}}}}} }}}}ALTOS KOREAOPPORTUNITY 2
2882 SAND HILL RD, STE 100 47-5383540
MENLO PARK, CA 94025DCM VENTURES CHINAFUND
2420 SAND HILL ROAD 98-1276648X
MENLO PARK, CA 94025LIGHTSPEED CHINAPTRS III
PO BOX 309, UGLAND HSE 98-1309256X
GRAND CAYMAN, CAYMAN ISLANAP CAYMAN PTRS III 17 F, 4-1-28 TORANOMON 98-1285996 X
TOKYO, JAPANAP CAYMAN PTRS III-I 17 F, 4-1-28 TORANOMON 00-0000000 X
TOKYO, JAPANVIG PRIVATE EQUITYIII-2
16F AIA TWR TONGIL-RO 2GIL 00-0000000X
JUNG-GU SEOUL, SOUTH KOREA
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
STATEMENT(S) 2615481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1
54
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
AXIOM ASIA PRIVATE CAPITAL FUND III LP 98-1044657XX
X
A3F LTD
CRICKET SQ, HUTCHINS DR, PO BOX 2681GRAND CAYMAN, KY1-1111 CAYMAN ISLANDS BENEDUMAXIOMIII
CJ
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 55
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
12/31/2016 134,491.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 56
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.1690 .1690
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 57
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
AXIOM ASIA IV LP 98-1276355XX
X
A4J LTD
WILLOW HOUSE, CRICKET SQUARE, PO BOX 709GRAND CAYMAN, KY1-1107 CAYMAN ISLANDS BENEDUMAXIOMIVA
CJ
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 58
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
12/31/2016 184,655.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 59
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.0000 .2140
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 60
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
DAVIDSON KEMPNER INSTITUTIONAL PARTNERS LP 13-3597020XX
X
DKIP (CAYMA) LTD II
190 ELGIN AVENUE, GEORGE TOWNGRAND CAYMAN, KY1-9005 CAYMAN ISLANDS DAVIDSONDKIP
CJ
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 61
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
12/01/2016 195,106.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 62
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.0830 .0830
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 63
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
LONE STAR FUND IX (US) LP 46-4793904XX
X
LSF9 BERMUDA MORTGAGE HOLDINGS LTD 98-1178537
WASHINGTON MALL, STE 304, 7 REID STHAMILTON, HM 11 BERMUDA
BD
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 64
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
152,709.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 65
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.0270 .0270
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 66
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
LONE STAR FUND IX (US) LP 46-4793904XX
X
LSF9 CONCRETEE II LTD 98-1331469
46 ESPLANADEST. HELIER, JE4 9WG JERSEY
JE
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 67
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
230,340.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 68
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.0270 .0270
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 69
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
METROPOLITAN REAL ESTATE PTRS SECONDARIES &CO-INVESTMENTS LP 30-0806654
XX
X
MREP SCIF-INVS NUS-SPV LP 98-1223251
94 SOLARIS AVENUEGRAND CAYMAN, KY1-1108 CAYMAN ISLANDS
CJ
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 70
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
125,749.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 71
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
2.7170 2.7170
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 72
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
OAKTREE OPPORTUNITIES FUND IX LP 98-1023690XX
X
OAKTREE OPPS IX HOLDCO LTD 98-1104850
190 ELGIN AVENUE, GEORGE TOWNGRAND CAYMAN, KY1-9005 CAYMAN ISLANDS
CJ
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 73
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
125,564.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 74
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.0390 .0390
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 75
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
OAKTREE OPPORTUNITIES FUND IX LP 98-1023690XX
X
OCM EMRU TOPCO SARL 98-1346279
26A, BOULEVARD ROYALL-2449 LUXEMBOURG
LU
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 76
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
93,314.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 77
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.0000 .0150
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 78
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
OAKTREE OPPPORTUNITIES FUND X HOLDINGS (CAYMAN) LP 98-1221685XX
X
OAKTREE OPPS X HOLDCO LTD 98-1231536
27 HOSPITAL ROAD, GEORGE TOWNGRAND CAYMAN, KY1-9008 CAYMAN ISLANDS
CJ
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 79
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
320,701.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 80
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.0300 .0300
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 81
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
OAKTREE OPPPORTUNITIES FUND X HOLDINGS (CAYMAN) LP 98-1221685XX
X
OCM EMRU TOPCO SARL 98-1346279
26A, BOULEVARD ROYALL-2449 LUXEMBOURG
LU
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 82
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
94,826.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 83
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
.0000 .0160
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 84
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
APOLLO EUROPEAN PRINCIPAL FINANCE FUND II
87 MARY STREET, GEORGE TOWNGRAND CAYMAN, KY1-9005 CAYMAN ISLANDS APOLLODOLB
CJ
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 85
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
598,838.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 86
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 87
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
APOLLO ENERGY OFFSHORE OPPORTUNITY FUND LTD
ONE MANHATTENVILLE RD, SUITE 201PURCHASE, NY 10577 APOLLOENERGY
EXEMPTED LIMITED COMPANYX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 88
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
734,651.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 89
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 90
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
MS PRIVATE EQUITY ASIA III
1585 BROADWAY, 38TH FLOORNEW YORK, NY 10036 MSASIAIII
EXEMPTED LIMITED COMPANYX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 91
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
122,578.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 92
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 93
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
NORTH HAVEN PRIVATE EQUITY ASIA IV, LP (FKA MS PE IV)
PO BOX 309, UGLAND HOUSEGRAND CAYMAN, KY1-1104 CAYMAN ISLANDS NORTHHAVEN
CJ
EXEMPTED LIMITED COMPANYX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 94
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
342,004.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 95
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 96
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
OAK TREE EMERGING MARKET OPPORTUNITIES FUND LP
190 ELGIN AVENUE, GEORGE TOWNGRAND CAYMAN, KY1-9005 CAYMAN ISLANDS OAKTREEEMERGE
CJ
EXEMPTED LIMITED COMPANYX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 97
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
360,000.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 98
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 99
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
RCP FUND VII FEEDER LTD C/O RCP ADVISORS LLC
100 N. RIVERSIDE PLAZA, SUITE 2400CHICAGO, IL 60606 RCPFUNDVIIFEEDE
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 100
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
115,116.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 101
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 102
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
VINTAGE VI OFFSHORE
87 MARY STREET, GEORGE TOWNGRAND CAYMAN, KY1-9005 CAYMAN ISLANDS VINTAGEVIOFF
CJ
CORPORATIONX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 103
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
190,000.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 104
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 105
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
LAKEWOOD CAPITAL OFFSHORE FUND LTD
THE OBSERVATORY 7-11 SIR JOHN ROGERSON'S QUAYDUBLIN, 2 UNITED KINGDOM LAKEWOODCAPOFF
UK
EXEMPTED LIMITED COMPANYX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 106
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
06/30/2016 3,000,000.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 107
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 108
(see instructions)
OMB No. 1545-0026
Form
(Rev. December 2013)Department of the TreasuryInternal Revenue Service
AttachmentSequence No.
62453104-01-16
Identifying number
| Information about Form 926 and its separate instructions is at
| Attach to your income tax return for the year of the transfer or distribution.
1
a
b
Yes No
Yes No
Controlling shareholder Identifying number
c Yes No
Name of parent corporation EIN of parent corporation
d Yes No
2
a
Name of partnership EIN of partnership
b
c
d
entire
Yes No
Yes No
Yes No
3
5
6
7
8
4a Identifying number
4b
Yes No
For Paperwork Reduction Act Notice, see separate instructions. 926
(see instructions)
Name of transferor
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or
fewer domestic corporations?
Did the transferor remain in existence after the transfer?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If not, list the controlling shareholder(s) and their identifying number(s):
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation?~~~
If not, list the name and employer identification number (EIN) of the parent corporation:
Have basis adjustments under section 367(a)(5) been made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete
questions 2a through 2d.
List the name and EIN of the transferor's partnership:
Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Is the partner disposing of its interest in the partnership?
Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market?
~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~
������������������������������������������������
(see instructions)
Name of transferee (foreign corporation) , if any
Address (including country) Reference ID number
Country code of country of incorporation or organization
Foreign law characterization (see instructions)
Is the transferee foreign corporation a controlled foreign corporation? �����������������������
LHA Form (Rev. 12-2013)
www.irs.gov/form926.
128
U.S. Transferor Information Part I
Transferee Foreign Corporation Information Part II
Return by a U.S. Transferor of Propertyto a Foreign Corporation926
CLAUDE WORTHINGTON BENEDUM FOUNDATION25-1086799
XX
X
X
XX
X
RCP FUND IX FEEDER, LP
100 N. RIVERSIDE PLAZA, SUITE 2400CHICAGO, IL 60606 RCPFUNDIXFEEDER
EXEMPTED LIMITED PARTNERSHIPX
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 109
62453204-01-16
2
(a) (b) (c) (d) (e)
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Date oftransfer
Description ofproperty
Fair market value ondate of transfer
Cost or otherbasis
Gain recognized ontransfer
Type ofproperty
Cash
Stock and
securities
Installment obligations,
account receivables or
similar property
Foreign currency or other
property denominated in
foreign currency
Inventory
Assets subject to
depreciation recapture
(see Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property used in
trade or business not listed
under another category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be sold
(as described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and gas
working interests (as
described in Temp.
Regs. sec. 1.367(a)-4T(e))
Other property
(see instructions):
Form (Rev. 12-2013)
Information Regarding Transfer of Property Part III
Supplemental Information Required To Be Reported
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
11/04/2016 150,000.
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 110
62453304-01-16
3
9
(a) (b)
10
11
a
b
c
d
Yes No
Yes No
Yes No
Yes No
12
13
Yes No
a
b
c
d
Yes No
Yes No
Yes No
Yes No
14 Yes No
15 a
Yes No
b
16 Yes No
17 a
b
Yes No
926
Form 926 (Rev. 12-2013) Page
(see instructions)
Enter the transferor's interest in the foreign transferee corporation before and after the transfer:
Before % After %
Type of nonrecognition transaction (see instructions) |
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3)
Gain recognition under section 904(f)(5)(F)
Recapture under section 1503(d)
Exchange gain under section 987
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?~~~~~
Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections
1.367(a)-4 through 1.367(a)-6 for any of the following:
Tainted property
Depreciation recapture
Branch loss recapture
Any other income recognition provision contained in the above-referenced regulations
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? ~~~~
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section
1.367(a)-1T(d)(5)(iii)?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the answer to line 15a is "Yes," enter the amount of foreign goodwill or going concern value
transferred | $
Was cash the only property transferred?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? ~~~
If "Yes," describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form (Rev. 12-2013)
Additional Information Regarding Transfer of Property Part IV
CLAUDE WORTHINGTON BENEDUM FOUNDATION 25-1086799
SECTION 351
XXXX
X
XXXX
X
X
X
X
15481110 798870 05A10B 2016.04030 CLAUDE WORTHINGTON BENEDUM 05A10B_1 111
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