Issuers of corporate securities are required to complete Internal Revenue Service Form 8937 to report organizational actions that affect the basis of the securities involved in the organizational action. The tax information contained herein is provided for informational purposes only. It is not intended to constitute tax, legal, investment, or other professional advice and should not be relied upon for tax advice purposes. Mount Logan Capital Inc. does not provide tax or legal advice. The tax treatment determination of distributions (dividend vs. return of capital, etc.) is reported to shareholders on Internal Revenue Service Form 1099-DIV. Shareholders are encouraged to consult their tax advisors regarding their income tax consequences in connection with any organizational action described herein and any distributions under the laws of the United States (federal, state, and local) and any other applicable non-U.S. jurisdiction.