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[2] We estimate that if you own the common units you purchase in this offering through the record date for distributions for the period ending December 31, 2012, you will be allocated, on a cumulative basis, an amount of federal taxable income for that period that will be 20% or less of the cash distributed to you with respect to that period. For example, if you receive an annual distribution of $1.40 per common unit, we estimate that your average allocable taxable income per year will be no more than $0.28 per common unit. See "Material U.S. Tax Consequences to UnitholdersU.S. Federal Income Taxation of UnitholdersRatio of Taxable Income to Distributions." [0] 
Estimated ratio of taxable income to distributions
0