Notice to Foreign Investors in Quest Energy Partners, L.P.
This release is intended to be a qualified notice under Treasury Regulation Section 1.1446-4(b). Brokers and nominees should treat one hundred percent (100.0%) of Quest's distributions to foreign investors as being attributable to income that is effectively connected with a United States trade or business. Accordingly, Quest's distributions to foreign investors are subject to federal income tax withholding at the highest applicable effective tax rate which is currently 35%.