For U.S. residents that own shares of BGSI, dividends are subject to a 15% non-resident withholding tax.

For U.S. unitholders that do not have a Tax Identification Number (“TIN”) BGSI’s dividend paying agent (Computershare Trust Company ) is required to withhold a 25% backup withholding tax. A U.S. tax form (W9 Form) is sent to all U.S. shareholders to provide their TIN information.