How do I determine the fair market value of my BGSI Common Shares on the date of conversion?

The following summary is intended to provide information that may be of assistance to former holders of units (“Units“) of Boyd Group Income Fund (“Unitholders“) or Class A Common shares (“Shares“) of Boyd Group Holdings Inc. (“BGHI Shareholders“) who participated in the court-approved Plan of Arrangement implemented on January 1, 2020 (the “Arrangement“).